初级会计 FSs<A@
汇总原始凭证(cumulative source document) ky`xBO=
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) IwfJDJJ
工作底稿(working paper)
d%y)/5
复式记账凭证(mvltiple account titles voucher) BJ0P1vh6M
复式记账法(Double entry bookkeeping) KZ"&c~[
复合分录(compound entry) INd:_cT4l
划线更正法(correction by drawing a straight ling) p6MjVu
汇总原始凭证(cumulative source document) |bwz
会计凭证(accounting documents) I,*zZNvRi
会计科目表(chart of accounts) &.zG?e.
会计科目(account title) fq@r6\TI
红字更正法(correction by using red ink) P9Yw\
会计核算形式(bookkeeping procedures) \lJCBb+k
过账(posting) "h-G=vo,kl
会计致迹╝ccounting entry) A{HP*x~t
会计循环(accounting cycle) yl>V'
会计账簿(Book of accounts) +ld]P}
活页式账簿(loose-leaf book) s\)0f_I
集合分配账户(clearing accounts) 'UYxVh9D
计价对比账户(matching accounts) (9#$za>
记账方法(bookkeeping methods) X7cqAi
记账规则(recording rules) o_.f7|U!
记账凭证(voucher) m
~[4eH,
记账凭证核算形式(Bookkeeping proced ureusing vouchers) pf\
Ybbs
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) PJ-EQ6W
简单分录(simple entry) T\(w}
结算账户(settlement accounts) XYi-o][Mf
结账(closing account) B# >7;xy>
结账分录(closing entry) AG3iKk??T
借贷记账法(debit-credit bookkeeping) xnuu#@f
通用日记账核算形式(bookkeeping procedure using general journal) 4=G)j+RCH
外来原始凭证(source document from outside) LFzL{rny!U
现金日记账(cash journal)