學習好了CPA英語考試,獲得CPA考試中的加分項,那么,CPA英語詞匯都有哪些?下面是詳細介紹!
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匯總原始憑證(cumulative source document)
匯總記賬憑證核算形式(bookkeeping procedure using summary ovchers)
工作底稿(working paper)
復(fù)式記賬憑證(mvltiple account titles voucher)
復(fù)式記賬法(Double entry bookkeeping)
復(fù)合分錄(compound entry)
劃線更正法(correction by drawing a straight ling)
匯總原始憑證(cumulative source document)
會計憑證(accounting documents)
會計科目表(chart of accounts)
會計科目(account title)
紅字更正法(correction by using red ink)
會計核算形式(bookkeeping procedures)
過賬(posting)
會計致跡(ccounting entry)
會計循環(huán)(accounting cycle)
會計賬簿(Book of accounts)
活頁式賬簿(loose-leaf book)
集合分配賬戶(clearing accounts)
計價對比賬戶(matching accounts)
記賬方法(bookkeeping methods)
記賬規(guī)則(recording rules)
記賬憑證核算形式(Bookkeeping proced ureusing vouchers)
記賬憑證匯總表核算形式(bookkeeping procedure using categorized account summary)
簡單分錄(simple entry)
結(jié)算賬戶(settlement accounts)
結(jié)賬(closing account)
結(jié)賬分錄(closing entry)
借貸記賬法(debit-credit bookkeeping)
通用日記賬核算形式(bookkeeping procedure using general journal)
外來原始憑證(source document from outside)
現(xiàn)金日記賬(cash journal)
虛賬戶(nominal accounts)
序時賬簿(book of chronological entry)
一次憑證(single-record document)
銀行存款日記賬(deposit journal)
永續(xù)盤存制(perpetual inventory system)
原始憑證(source document)
暫記賬戶(suspense accounts)
增減記賬法(increase-decrease bookkeeping)
債權(quán)結(jié)算賬戶(accounts for settlement of claim)
債權(quán)債務(wù)結(jié)算賬戶(accounts for settlement of claim and debt)
債務(wù)結(jié)算賬戶(accounts for settlement of debt)