初级会计 I=rwsL
汇总原始凭证(cumulative source document) 7"Mk+'
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) 7%d8D>uw8
工作底稿(working paper) ^T079=$5
复式记账凭证(mvltiple account titles voucher) S`=WF^
复式记账法(Double entry bookkeeping) ,8VU&?`<}
复合分录(compound entry) <nzN $"%
划线更正法(correction by drawing a straight ling) 4JMiyiW&
汇总原始凭证(cumulative source document) .+.j*>q>u
会计凭证(accounting documents) APSgnf
会计科目表(chart of accounts) HEY4$Lf(I
会计科目(account title) @;)PSp*j
红字更正法(correction by using red ink) npH?4S-8G
会计核算形式(bookkeeping procedures) S!Jh2tsg`-
过账(posting) reiU%C
会计致迹╝ccounting entry) {IM! Wb
会计循环(accounting cycle) mTf<
会计账簿(Book of accounts) r>n"
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活页式账簿(loose-leaf book)
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集合分配账户(clearing accounts) o0I9M?lP
计价对比账户(matching accounts) q``wt
记账方法(bookkeeping methods) 97`WMs
记账规则(recording rules) 1W,(\'^R
记账凭证(voucher) qVgd(?hJ#
记账凭证核算形式(Bookkeeping proced ureusing vouchers) :tj-gDa\Y
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) ZFxLBb:
简单分录(simple entry) ;JTt2qQKo
结算账户(settlement accounts) WES#ZYtT
结账(closing account) D"l+iVbBP
结账分录(closing entry) 7@;">`zvm
借贷记账法(debit-credit bookkeeping) j8$Zv%Ca%
通用日记账核算形式(bookkeeping procedure using general journal) Poy^RpnX
外来原始凭证(source document from outside) Mr3
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现金日记账(cash journal)