初级会计 xdfvme[
汇总原始凭证(cumulative source document) Cw[Od"B\?U
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) J(0 =~Z[
工作底稿(working paper) NB5L{Gf6-
复式记账凭证(mvltiple account titles voucher) u45h{i-e
复式记账法(Double entry bookkeeping) 7 G[ GHc>
复合分录(compound entry) d50IAa^p6J
划线更正法(correction by drawing a straight ling) 2${,%8"0s
汇总原始凭证(cumulative source document) EO/cW<uV'
会计凭证(accounting documents) /P!X4~sTM
会计科目表(chart of accounts) '%-xe3
会计科目(account title) p
(xD/E
红字更正法(correction by using red ink) y'!p>/%v
会计核算形式(bookkeeping procedures) |369@un6
过账(posting) "aWX:WL&}s
会计致迹╝ccounting entry) xUo)_P\_
会计循环(accounting cycle) ).+xcv
会计账簿(Book of accounts) K;y\[2;}e,
活页式账簿(loose-leaf book) !|
<f%UO
集合分配账户(clearing accounts) GQ-e$D@SfB
计价对比账户(matching accounts) ?Y0$X>nm
记账方法(bookkeeping methods) |t 65#1
记账规则(recording rules) I"cQ5gF?A
记账凭证(voucher) h w ;d m
记账凭证核算形式(Bookkeeping proced ureusing vouchers) ^dUfTG9{
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) FJjF*2 .
简单分录(simple entry) %<=vbL9
结算账户(settlement accounts) (#-=y~%
结账(closing account) z<[.MH`ln
结账分录(closing entry) Ag>>B9
借贷记账法(debit-credit bookkeeping) &Qq/Xi,bZ
通用日记账核算形式(bookkeeping procedure using general journal) SEQO2`]e:
外来原始凭证(source document from outside)
Z;Ir>^<
现金日记账(cash journal)