产品成本计划(the plan of product costs) z2iWr
产品成本(product cost) 0nPg`@e .
初级会计 LJSx~)@
汇总原始凭证(cumulative source document) l0PXU)>C
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) q*<FfO=eQ
工作底稿(working paper) }XD=N#p@z
复式记账凭证(mvltiple account titles voucher) :z`L)
复式记账法(Double entry bookkeeping) bg2r
复合分录(compound entry) m 0]1(\%
划线更正法(correction by drawing a straight ling) -I:L6ft8
汇总原始凭证(cumulative source document) 8&:dzS
会计凭证(accounting documents) ZEB,Q~
会计科目表(chart of accounts) 62o nMY
会计科目(account title) F8J\#PW
红字更正法(correction by using red ink) PKZMuEEy,
会计核算形式(bookkeeping procedures) 8CUl |I ~
过账(posting) ,Vy_%f
会计致迹╝ccounting entry) n){u!z)Al
会计循环(accounting cycle) )&[ol9+\
会计账簿(Book of accounts) 2]5ux!Lqln
活页式账簿(loose-leaf book) F!RP *
集合分配账户(clearing accounts) xf;
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计价对比账户(matching accounts) MFz6y":~
记账方法(bookkeeping methods) ;73{n*a$
记账规则(recording rules) ~3$:C#"Dl
记账凭证(voucher) ;y;UgwAM
记账凭证核算形式(Bookkeeping proced ureusing vouchers) n{!=gR.v.
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary)
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简单分录(simple entry) &S[>*+}{+
结算账户(settlement accounts) brdY97s4
结账(closing account) qhmA)AWG>
结账分录(closing entry) ,IPryI
借贷记账法(debit-credit bookkeeping) {tuGkRY2~
通用日记账核算形式(bookkeeping procedure using general journal) |H
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