初级会计 uJ6DO#d`P
汇总原始凭证(cumulative source document) %*
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汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) zD<or&6
工作底稿(working paper) *cEob b
复式记账凭证(mvltiple account titles voucher) FXs*vg`
复式记账法(Double entry bookkeeping) SCz(5[MZJ
复合分录(compound entry) Y*!qG
划线更正法(correction by drawing a straight ling) ahPoEh
汇总原始凭证(cumulative source document) EI^06q4x
会计凭证(accounting documents) N&M~0iw
会计科目表(chart of accounts) Q_t`.jus
会计科目(account title) Pcw6!xH
红字更正法(correction by using red ink) Jej` ;I
会计核算形式(bookkeeping procedures) [w -l?
过账(posting) /"B?1?qc,=
会计致迹╝ccounting entry) RoyPrO [3
会计循环(accounting cycle) CjiVnWSz<
会计账簿(Book of accounts) gmm|A9+tv
活页式账簿(loose-leaf book) X@f "-\
集合分配账户(clearing accounts) \.3D~2cU
计价对比账户(matching accounts) ~I}&V T
记账方法(bookkeeping methods) qB
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记账规则(recording rules) h}xeChw]
记账凭证(voucher) M{*Lp6h
记账凭证核算形式(Bookkeeping proced ureusing vouchers) 4!LCR}
K
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) $k2*[sn,
简单分录(simple entry) WoBo9aR
结算账户(settlement accounts) MzL1Bh!M
结账(closing account) _~T!9
结账分录(closing entry) >>5NX"{
借贷记账法(debit-credit bookkeeping) qu-/"w<3$
通用日记账核算形式(bookkeeping procedure using general journal) DrO2 y
外来原始凭证(source document from outside) D`VM6/iQR
现金日记账(cash journal)