初级会计 )e{aN+
汇总原始凭证(cumulative source document) L,\
Iasv
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) @]j1:PN-
工作底稿(working paper) +[VXs~I
q
复式记账凭证(mvltiple account titles voucher) ^W^OfY
复式记账法(Double entry bookkeeping) >6T8^Nt
复合分录(compound entry) -f .,tM=
划线更正法(correction by drawing a straight ling) 7dWS
汇总原始凭证(cumulative source document) ]Um/FA W
会计凭证(accounting documents) 9w"*y#_
会计科目表(chart of accounts) #"!<W0
会计科目(account title) (=0.in Z
红字更正法(correction by using red ink) &~CI<\o P
会计核算形式(bookkeeping procedures) N7"W{"3D
过账(posting) KO
[Yi
会计致迹╝ccounting entry) l#o
~W`
会计循环(accounting cycle) aN?zmkPpov
会计账簿(Book of accounts) [JiH\+XLPs
活页式账簿(loose-leaf book) <I?Zk80
集合分配账户(clearing accounts) IxU/?Zm
计价对比账户(matching accounts)
)7F/O3Tq
记账方法(bookkeeping methods) .*oU]N%K=
记账规则(recording rules) ]^E?;1$f?
记账凭证(voucher) 9{l}bu/u
记账凭证核算形式(Bookkeeping proced ureusing vouchers) 9*gZ-#
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) P
pb\6|*
简单分录(simple entry) 3fj4%P"
结算账户(settlement accounts) {)XTk&"
结账(closing account) XS#Qu=,-
结账分录(closing entry) [,Gg^*umS
借贷记账法(debit-credit bookkeeping) +(Ae4{z"1+
通用日记账核算形式(bookkeeping procedure using general journal) QRUz
`|U
外来原始凭证(source document from outside) L *wYx|
现金日记账(cash journal)