初级会计 }-H)jN^
汇总原始凭证(cumulative source document) x f<wM]&
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) !i5~>p|4@
工作底稿(working paper) 2C"[0*.[N
复式记账凭证(mvltiple account titles voucher) 9#b
/D&pX5
复式记账法(Double entry bookkeeping) W?X3 :1c9:
复合分录(compound entry) vfloha p
划线更正法(correction by drawing a straight ling) aKC,{}f$m
汇总原始凭证(cumulative source document) %hCd*[Z}j
会计凭证(accounting documents) Am"e%|:
会计科目表(chart of accounts) -)Of\4k
x
会计科目(account title) LGT?/gup
红字更正法(correction by using red ink) R/Z
zmb{
会计核算形式(bookkeeping procedures) B\Uocn
过账(posting) `/JuItL-
会计致迹╝ccounting entry) 12
HE=
会计循环(accounting cycle) xA SH-9
会计账簿(Book of accounts) &AP`k
活页式账簿(loose-leaf book) ciGJtD&P
集合分配账户(clearing accounts) %3@-.=
计价对比账户(matching accounts) 66-G)+4
记账方法(bookkeeping methods) r>cN,C
记账规则(recording rules)
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