学习好了CPA英语考试,获得CPA考试中的加分项,那么,CPA英语词汇都有哪些?下面是详细介绍!
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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)
虚账户(nominal accounts)
序时账簿(book of chronological entry)
一次凭证(single-record document)
银行存款日记账(deposit journal)
永续盘存制(perpetual inventory system)
原始凭证(source document)
暂记账户(suspense accounts)
增减记账法(increase-decrease bookkeeping)
债权结算账户(accounts for settlement of claim)
债权债务结算账户(accounts for settlement of claim and debt)
债务结算账户(accounts for settlement of debt)