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汇总原始凭证(cumulative source document) 汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) 工作底稿(working paper) 复式记账凭证(mvltiple account titles voucher) 复式记账法(Double entry bookkeeping) 复合分录(compound entry) 划线更正法(correction by drawing a straight ling) 汇总原始凭证(cumulative source document) 会计凭证(accounting documents) 会计科目表(chart of accounts) 会计科目(account title) 红字更正法(correction by using red ink) 会计核算形式(bookkeeping procedures) 过账(posting) 会计致迹(ccounting entry) 会计循环(accounting cycle) 会计账簿(Book of accounts) 活页式账簿(loose-leaf book) 集合分配账户(clearing accounts) 计价对比账户(matching accounts) 记账方法(bookkeeping methods) 记账规则(recording rules) 记账凭证(voucher) 记账凭证核算形式(Bookkeeping proced ureusing vouchers) 记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) 简单分录(simple entry) 结算账户(settlement accounts) 结账(closing account) 结账分录(closing entry) 借贷记账法(debit-credit bookkeeping) 通用日记账核算形式(bookkeeping procedure using general journal) 外来原始凭证(source document from outside) 现金日记账(cash journal)
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