初级会计 caD)'FSES
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) fb|%)A=
工作底稿(working paper) L <W2a(
复式记账凭证(mvltiple account titles voucher) ,0\Pr
复式记账法(Double entry bookkeeping) }=$>
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复合分录(compound entry) S2<evs1d
划线更正法(correction by drawing a straight ling)
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汇总原始凭证(cumulative source document) uRCZGg&V?#
会计凭证(accounting documents) b`&
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会计科目表(chart of accounts) zTS P8Q7
会计科目(account title) HIsB)W&%@
红字更正法(correction by using red ink) -F`u
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会计核算形式(bookkeeping procedures) %Fp1c K
过账(posting) s~>0<3{5
会计致迹╝ccounting entry) :F`"CR^,
会计循环(accounting cycle) IrMxdF~c
会计账簿(Book of accounts)
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活页式账簿(loose-leaf book) [5i}C
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集合分配账户(clearing accounts) &e)V!o@wJV
计价对比账户(matching accounts) $iMbtA5aQ
记账方法(bookkeeping methods) ')zf8>,
记账规则(recording rules) =.(~`ici~
记账凭证(voucher) t
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记账凭证核算形式(Bookkeeping proced ureusing vouchers) "|nh=!L
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) ^E]y >Y
简单分录(simple entry) d*R('0z{
结算账户(settlement accounts) cH6<'W{*
结账(closing account) a?1Ml>R6P
结账分录(closing entry) X[J?
借贷记账法(debit-credit bookkeeping) pKkBAr,
通用日记账核算形式(bookkeeping procedure using general journal) [ XBVES8
外来原始凭证(source document from outside) U#g,XJ
现金日记账(cash journal)