- ·汇总原始凭证（cumulative source document）[2002-4-4]
- ·汇总记账凭证核算形式（bookkeeping procedure using summary ovchers）[2002-4-4]
- ·工作底稿（working paper）[2002-4-4]
- ·复式记账凭证（mvltiple account titles voucher）[2002-4-4]
- ·复式记账法（Double entry bookkeeping）[2002-4-4]
- ·复合分录（compound entry）[2002-4-4]
- ·划线更正法（correction by drawing a straight ling）[2002-4-4]
- ·汇总原始凭证（cumulative source document）[2002-4-4]
- ·会计凭证（accounting documents）[2002-4-4]
- ·会计科目表（chart of accounts）[2002-4-4]
- ·会计科目（account title）[2002-4-4]
- ·红字更正法（correction by using red ink）[2002-4-4]
- ·会计核算形式（bookkeeping procedures）[2002-4-4]
- ·过账（posting）[2002-4-4]
- ·会计分录（accounting entry）[2002-4-4]
- ·会计循环（accounting cycle）[2002-4-4]
- ·会计账簿（Book of accounts）[2002-4-4]
- ·活页式账簿（loose-leaf book）[2002-4-4]
- ·集合分配账户（clearing accounts）[2002-4-4]
- ·计价对比账户（matching accounts）[2002-4-4]
- ·记账方法（bookkeeping methods）[2002-4-4]
- ·记账规则（recording rules）[2002-4-4]
- ·记账凭证（voucher）[2002-4-4]
- ·记账凭证核算形式（Bookkeeping proced ureusing vouchers）[2002-4-4]
- ·记账凭证汇总表核算形式（bookkeeping procedure using categorized account summary）[2002-4-4]
- ·简单分录（simple entry）[2002-4-4]
- ·结算账户（settlement accounts）[2002-4-4]
- ·结账（closing account）[2002-4-4]
- ·结账分录（closing entry）[2002-4-4]
- ·借贷记账法（debit-credit bookkeeping）[2002-4-4]
初级会计