产品成本计划(the plan of product costs) 41o~5:&
产品成本(product cost) ?r R,
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初级会计 @qB1
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汇总原始凭证(cumulative source document) FD^s5>"Y+
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) nn/_>%Y
工作底稿(working paper) $,jynRk7q
复式记账凭证(mvltiple account titles voucher) SI;SnF'[7
复式记账法(Double entry bookkeeping) r%II`
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复合分录(compound entry) 6}q# c
划线更正法(correction by drawing a straight ling) tkEup&
汇总原始凭证(cumulative source document) UzUt=s!^H
会计凭证(accounting documents) y_Nn%(j
会计科目表(chart of accounts) $c24l J#/
会计科目(account title) ,8@U-7f,
红字更正法(correction by using red ink) ]|/\Sd
会计核算形式(bookkeeping procedures) v,mn=Q&9
过账(posting) _"sFLe{
会计致迹╝ccounting entry) 3o^oq
会计循环(accounting cycle) sme!!+Rd
会计账簿(Book of accounts) OEs! H]v
活页式账簿(loose-leaf book) q}%;O
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集合分配账户(clearing accounts) &;oWmmvz{
计价对比账户(matching accounts) mYqRN1%
记账方法(bookkeeping methods) b{lkl?@a
记账规则(recording rules) *M()z.
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记账凭证(voucher) A[X~:p.^G
记账凭证核算形式(Bookkeeping proced ureusing vouchers) \B
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记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) YGr^uTQb
简单分录(simple entry) <@:LONe<
结算账户(settlement accounts) I)F3sS45}
结账(closing account) ;PhX[y^*
结账分录(closing entry) 0:3<33]x
借贷记账法(debit-credit bookkeeping) $,B@yiie
通用日记账核算形式(bookkeeping procedure using general journal) 3}X; WE `