产品成本计划(the plan of product costs) `&)uuLn|
产品成本(product cost) Q$=X
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初级会计 -x0u}I
汇总原始凭证(cumulative source document) aiwKkf`\
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers)
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工作底稿(working paper) De:| T8&
复式记账凭证(mvltiple account titles voucher) UNKr
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复式记账法(Double entry bookkeeping) >_LZD4v!<
复合分录(compound entry) Jhr3[A
划线更正法(correction by drawing a straight ling) f-l(H="e
汇总原始凭证(cumulative source document) bZzB\FB~
会计凭证(accounting documents) -|3feYb'
会计科目表(chart of accounts) GUdVsZjz(
会计科目(account title) ?
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红字更正法(correction by using red ink) C.q4rr
会计核算形式(bookkeeping procedures) )_Wo6l)i
过账(posting) `\#J&N
会计致迹╝ccounting entry) <aGfQg|554
会计循环(accounting cycle) 4ai|*8.
会计账簿(Book of accounts) u|D|pRM-LT
活页式账簿(loose-leaf book) QwgP+ M+
集合分配账户(clearing accounts) n0%]dKCB
计价对比账户(matching accounts) 0l>4Umxr{J
记账方法(bookkeeping methods) s^Rig[
记账规则(recording rules) ?'r=>'6D
记账凭证(voucher) &Uu8wFbIJ
记账凭证核算形式(Bookkeeping proced ureusing vouchers) A1V^Gi@i
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) I<^&~==
简单分录(simple entry) <vUhJgN2/
结算账户(settlement accounts) %XAF"J
结账(closing account) tg'2v/
结账分录(closing entry) %[H|3
借贷记账法(debit-credit bookkeeping) kB $?A8Olu
通用日记账核算形式(bookkeeping procedure using general journal) UbSAyf