初级会计初级会计会计术语名称英文名称对账（checking）对应账户（correspondingaccounts）定期清查（Periodiccheckingmethod）定期盘存制（periodicinventorysystem）订本式账簿（boundbook）调整账户（adjustmentaccounts）调整分录（adjustingjournalentry）单式记账凭证（singleaccounttitlevoucher）单式记账法（single-entrybookkeeping）从属账户（Secondaryaccounts）成本计算账户（costingaccounts）财产清查（physicalinventory）簿记（bookkeeping）不定期清查（non-periodiccheckingmethod）补充登记法（correctionbyextrerecording）表外账户（off-balancesheetaccounts）备抵账户（provisionaccounts）备抵附加账户（provisionandadjunctaccounts）备查账簿（memorandvn）序时账簿（bookofchronologicalentry）一次凭证（single-recorddocument）银行存款日记账（depositjournal）永续盘存制（perpetualinventorysystem）原始凭证（sourcedocument）暂记账户（suspenseaccounts）增减记账法（increase-decreasebookkeeping）债权结算账户（accountsforsettlementofclaim）债权债务结算账户（accountsforsettlementofclaimanddebt）债务结算账户（accountsforsettlementofdebt）账户（account）账户编号（Accountnumber）账户对应关系（debit-creditrelationship）账项调整（adjustmentofaccount）专用记账凭证（special-purposevoucher）转回分录（reversingentry）资金来源账户（accountsofsourcesoffunds）资产负债账户（balancesheetaccounts）转账凭证（transfervoucher）资金运用账户（accountsofapplicationsoffunds）自制原始凭证（internalsourcedocument）总分类账簿（generalledger）总分类账户（generalaccount）附加账户（adjunctaccounts）付款凭证（paymentvoucher）分类账簿（ledger）多栏式日记账核算形式（bookkeepingprocedureusingcolumnarjournal）结账（closingaccount）结账分录（closingentry）借贷记账法（debit-creditbookkeeping）局部清查（partialckeck）卡片式账簿（cardbook）跨期摊提账户（inter-periodallocationaccounts）累计凭证（multiple-recorddocument）联合账簿（compoundbook）明细分类账簿（subsidiaryledger）明细分类账户（subsidiaryaccount）盘存账存（inventoryaccounts）平行登记（parallelrecording）全面清查（completecheck）日记总账（combinodjournalandledger）日记总账核算形式（bookkeepingprocedureusingsummarizedjournal）三式记账法（triple-entrybookkeeping）实账户（realaccounts）试算表（trialbalance）试算平衡（trialbalancing）收付记账法（receipts-paymentbookkeeping）收款凭证（receiptvoucher）损益表账户（incomestatementaccounts）通用记账凭证（generalpurposevoucher）通用日记账核算形式（bookkeepingprocedureusinggeneraljournal）外来原始凭证（sourcedocumentfromoutside）现金日记账（cashjournal）虚账户（nominalaccounts）汇总原始凭证（cumulativesourcedocument）汇总记账凭证核算形式（bookkeepingprocedureusingsummaryovchers）工作底稿（workingpaper）复式记账凭证（mvltipleaccounttitlesvoucher）复式记账法（Doubleentrybookkeeping）复合分录（compoundentry）划线更正法（correctionbydrawingastraightling）汇总原始凭证（cumulativesourcedocument）会计凭证（accountingdocuments）会计科目表（chartofaccounts）会计科目（accounttitle）红字更正法（correctionbyusingredink）会计核算形式（bookkeepingprocedures）过账（posting）会计分录（accountingentry）会计循环（accountingcycle）会计账簿（Bookofaccounts）活页式账簿（loose-leafbook）集合分配账户（clearingaccounts）计价对比账户（matchingaccounts）记账方法（bookkeepingmethods）记账规则（recordingrules）记账凭证（voucher）记账凭证核算形式（Bookkeepingprocedureusingvouchers）记账凭证汇总表核算形式（bookkeepingprocedureusingcategorizedaccountsummary）简单分录（simplee...
