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汇总原始凭证（cumulative source docu08-02
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银行存款日记账（deposit journal）08-02
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通用日记账核算形式（bookkeeping proc08-02
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会计科目（account title）08-02
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永续盘存制（perpetual inventory syst08-02
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试算表（trial balance）08-02
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什么是特许权使用费？08-02
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通用记账凭证（general purpose vouche08-02
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记账方法（bookkeeping methods）08-02
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送股与资本公积转股08-02
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复合分录（compound entry）08-02
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日记总账核算形式（bookkeeping proced08-01
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实账户（real accounts）08-01
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外来原始凭证（source document from o08-01
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试算平衡（trial balancing）08-01
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日记总账（combinod journal and ledge08-01
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明细分类账户（subsidiary account）08-01
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简单分录（simple entry）08-01
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三式记账法（triple-entry bookkeeping08-01
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结账（closing account）08-01
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记账规则（recording rules）08-01
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联合账簿（compound book）08-01
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局部清查（partial ckeck）08-01
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记账凭证汇总表核算形式（bookkeeping08-01
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平行登记（parallel recording）08-01
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跨期摊提账户（inter-period allocatio08-01
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会计汇总词典08-01
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复式记账法（Double entry bookkeeping08-01
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结账分录（closing entry）08-01
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与工资相关的四个基本概念有何不同 如08-01
