初级会计 "J5Pwvs-
汇总原始凭证(cumulative source document) GnOo+hB
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) @L!#i*> 9
工作底稿(working paper) 1Kh?JH
复式记账凭证(mvltiple account titles voucher) tKeO+6 l
复式记账法(Double entry bookkeeping) t60/f&A#7H
复合分录(compound entry) nh=Us^xD
划线更正法(correction by drawing a straight ling) <PN;D#2bh
汇总原始凭证(cumulative source document) &&]!+fTZ\(
会计凭证(accounting documents) |2<f<k/UT
会计科目表(chart of accounts) IJc#)J.2A
会计科目(account title) NydW9r:T
红字更正法(correction by using red ink) I=%sDn
会计核算形式(bookkeeping procedures) wDhcHB
过账(posting) _A|\.(t
会计致迹╝ccounting entry) N#)VD\m
会计循环(accounting cycle) *wB-lg7%
会计账簿(Book of accounts) L[G\+
活页式账簿(loose-leaf book) gwaC?tf[
集合分配账户(clearing accounts) ^Ai_/! "
计价对比账户(matching accounts) -fx88
记账方法(bookkeeping methods) ]XGn2U\
记账规则(recording rules) ]GtR8w@w
记账凭证(voucher) OPY/XKyY,
记账凭证核算形式(Bookkeeping proced ureusing vouchers) 8Qz7uPq
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) g**%J Xo
简单分录(simple entry) J8v:a`bX&
结算账户(settlement accounts) j' *p
结账(closing account) .&x?`pER
结账分录(closing entry) ).!14Gjo
借贷记账法(debit-credit bookkeeping) <Ihed|
通用日记账核算形式(bookkeeping procedure using general journal) 8*#][wC2
外来原始凭证(source document from outside) N^yO- xk
现金日记账(cash journal)