产品成本计划(the plan of product costs) |]]pHC_/W
产品成本(product cost) Y"]e H{
初级会计 W0uM?J\O
汇总原始凭证(cumulative source document) 1+PNy d
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) ][>M<J
工作底稿(working paper) K&"Pm9
复式记账凭证(mvltiple account titles voucher) mG
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复式记账法(Double entry bookkeeping) GO:1
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复合分录(compound entry) #9W5
划线更正法(correction by drawing a straight ling) 48"Y-TV
汇总原始凭证(cumulative source document) 4[f7X4d$
会计凭证(accounting documents) @ T~#Gwv
会计科目表(chart of accounts) ZC\.};.
会计科目(account title) IG3K Pmu
红字更正法(correction by using red ink) %&Q7;?
会计核算形式(bookkeeping procedures) %Cbc@=k
过账(posting) XKPt[$ab
会计致迹╝ccounting entry) qwq+?fj={
会计循环(accounting cycle) 'm p{O
会计账簿(Book of accounts) dW=D]
活页式账簿(loose-leaf book) li'1RKr
集合分配账户(clearing accounts) |Nx!g fU
计价对比账户(matching accounts) ,aj+mlZd2
记账方法(bookkeeping methods) wGQ hr="
记账规则(recording rules) d=5}^v#4
记账凭证(voucher) .]P;fCQmM
记账凭证核算形式(Bookkeeping proced ureusing vouchers) .1? i'8TF
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) aBtfZDCfzp
简单分录(simple entry) F+m4
结算账户(settlement accounts) 3b[[2x_UU
结账(closing account) $E@.G1T [
结账分录(closing entry) H/la'f#o%
借贷记账法(debit-credit bookkeeping) a!J ow?(
通用日记账核算形式(bookkeeping procedure using general journal) $X\`
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