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)