初级会计 uPV,-rm[F_
汇总原始凭证(cumulative source document) _:'m/K3Ee
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) 2>O2#53ls0
工作底稿(working paper) =,[46 ;q
复式记账凭证(mvltiple account titles voucher) GKY:"q&h
复式记账法(Double entry bookkeeping) n/8Kb.Vf
复合分录(compound entry) 0 $e;#}
划线更正法(correction by drawing a straight ling) =pcj{B{qa
汇总原始凭证(cumulative source document) _T5~B"*
会计凭证(accounting documents) i?AZ|Ha[
会计科目表(chart of accounts) |-_5ouN.
会计科目(account title) >W'SG3Hmc
红字更正法(correction by using red ink) ! qcu-d5b
会计核算形式(bookkeeping procedures) B0z.s+.
过账(posting) e^Xij Id.
会计致迹╝ccounting entry) h;4g#|,
会计循环(accounting cycle) sp**
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会计账簿(Book of accounts) Q'+N72=
活页式账簿(loose-leaf book) m4Wn$Z
集合分配账户(clearing accounts) &OhKx
计价对比账户(matching accounts) C3@.75-E
记账方法(bookkeeping methods) @?B=8VHR
记账规则(recording rules) UWn}0:6t
记账凭证(voucher) 4rM77Uw>
记账凭证核算形式(Bookkeeping proced ureusing vouchers) F41!Dj7
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) G<jpJ
简单分录(simple entry) ,uKvE`H
结算账户(settlement accounts) N0vd>b
结账(closing account) xk|$O
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结账分录(closing entry) DQlaSk4hF_
借贷记账法(debit-credit bookkeeping) _f3A6ER`
通用日记账核算形式(bookkeeping procedure using general journal) zW0AB8l
外来原始凭证(source document from outside) 0"2 [I
现金日记账(cash journal)