初级会计 xjbI1qCfe
汇总原始凭证(cumulative source document) .:}<4;Qz94
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) HJN GO[*g
工作底稿(working paper) /kG?I_z
复式记账凭证(mvltiple account titles voucher) iXo;e
复式记账法(Double entry bookkeeping) *W\ 3cS
复合分录(compound entry) ,4xNW:!j
划线更正法(correction by drawing a straight ling) b'+Wf#.]f0
汇总原始凭证(cumulative source document) Lm=EN%*#9
会计凭证(accounting documents) 0vfMJzk
会计科目表(chart of accounts) vc|tp_M67
会计科目(account title) "rLm)$I
红字更正法(correction by using red ink) k{;?>=FH!
会计核算形式(bookkeeping procedures) lhYJectJa
过账(posting) 1$03:ve1
会计致迹╝ccounting entry) jy.L/s
会计循环(accounting cycle) w:%NEa,Z
会计账簿(Book of accounts) wsB-(
0-
活页式账簿(loose-leaf book) ,c`6-
集合分配账户(clearing accounts) b}Gm{;s!
计价对比账户(matching accounts) 4z5qXI/<m4
记账方法(bookkeeping methods) 9D\E0YG X/
记账规则(recording rules) !`=iKe&%E
记账凭证(voucher) 153*b^iDBh
记账凭证核算形式(Bookkeeping proced ureusing vouchers) _VdJFjY?zc
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) IrCl\HQN
简单分录(simple entry) +
>dC
结算账户(settlement accounts) D.{vuftu
结账(closing account) TDR|*Cs
结账分录(closing entry) w,j!%N
借贷记账法(debit-credit bookkeeping) N*
Q*>q
通用日记账核算形式(bookkeeping procedure using general journal) >g!$H}\
外来原始凭证(source document from outside) q[qX O5
现金日记账(cash journal)