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匯總原始憑證(cumulative source document)

匯總記賬憑證核算形式(bookkeeping procedure using summary ovchers)

工作底稿(working paper)

復(fù)式記賬憑證(mvltiple account titles voucher)

復(fù)式記賬法(Double entry bookkeeping)

復(fù)合分錄(compound entry)

劃線更正法(correction by drawing a straight ling)

匯總原始憑證(cumulative source document)

會(huì)計(jì)憑證(accounting documents)

會(huì)計(jì)科目表(chart of accounts)

會(huì)計(jì)科目(account title)

紅字更正法(correction by using red ink)

會(huì)計(jì)核算形式(bookkeeping procedures)

過(guò)賬(posting)

會(huì)計(jì)致跡(ccounting entry)

會(huì)計(jì)循環(huán)(accounting cycle)

會(huì)計(jì)賬簿(Book of accounts)

活頁(yè)式賬簿(loose-leaf book)

集合分配賬戶(clearing accounts)

計(jì)價(jià)對(duì)比賬戶(matching accounts)

記賬方法(bookkeeping methods)

記賬規(guī)則(recording rules)

記賬憑證(voucher)

記賬憑證核算形式(Bookkeeping proced ureusing vouchers)

記賬憑證匯總表核算形式(bookkeeping procedure using categorized account summary)

簡(jiǎn)單分錄(simple entry)

結(jié)算賬戶(settlement accounts)

結(jié)賬(closing account)

結(jié)賬分錄(closing entry)

借貸記賬法(debit-credit bookkeeping)

通用日記賬核算形式(bookkeeping procedure using general journal)

外來(lái)原始憑證(source document from outside)

現(xiàn)金日記賬(cash journal)