产品成本计划(the plan of product costs) 6W abw
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产品成本(product cost) w
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初级会计 "x)xjL
汇总原始凭证(cumulative source document) 1TvR-.e
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) `/z6Q"
工作底稿(working paper) \%! ~pfM I
复式记账凭证(mvltiple account titles voucher) g,
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复式记账法(Double entry bookkeeping) ?]#U~M<'
复合分录(compound entry) ~<, QxFG5
划线更正法(correction by drawing a straight ling) D/&^Y'|T
汇总原始凭证(cumulative source document) =NHzh!
会计凭证(accounting documents) VYZkHjj)2i
会计科目表(chart of accounts) G#pRBA
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会计科目(account title) d* 6 lJT
红字更正法(correction by using red ink) dw
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会计核算形式(bookkeeping procedures) 6SIk,Isy8
过账(posting) 1*"t-+|
会计致迹╝ccounting entry) ByK!r~>Z1Q
会计循环(accounting cycle) z$>_c"D
会计账簿(Book of accounts) x{X(Y]*1S
活页式账簿(loose-leaf book) !Bv"S0
集合分配账户(clearing accounts)
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计价对比账户(matching accounts) U Ux]
记账方法(bookkeeping methods) lo*)%fy
记账规则(recording rules) RG)!v6
记账凭证(voucher) '$3]U5KOwK
记账凭证核算形式(Bookkeeping proced ureusing vouchers) %`P6a38j
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) L.uX
简单分录(simple entry) f(h nomn
结算账户(settlement accounts) KKd Sh1
结账(closing account) 9$ z|
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结账分录(closing entry) to1{7q
借贷记账法(debit-credit bookkeeping) E-\<,=bh
通用日记账核算形式(bookkeeping procedure using general journal) 5UQz6DK