产品成本计划(the plan of product costs) Pes =aw
产品成本(product cost) )%j"
初级会计 +/cg
w,
汇总原始凭证(cumulative source document) ==9ZFdf
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) L;)v&a7[P
工作底稿(working paper) m|4LbWz
复式记账凭证(mvltiple account titles voucher) A3yi?y{[*
复式记账法(Double entry bookkeeping) "tR}j,=S:D
复合分录(compound entry) (!</%^ZI
划线更正法(correction by drawing a straight ling) buYDl
汇总原始凭证(cumulative source document) 8hB.fau
会计凭证(accounting documents) u0]q`u/T
会计科目表(chart of accounts) a%J/0'(d
会计科目(account title) >oY^Gx
红字更正法(correction by using red ink) o#{#r@,i
会计核算形式(bookkeeping procedures) ;`j U_
过账(posting) W"qL-KW
会计致迹╝ccounting entry) 8/q*o>[?
会计循环(accounting cycle) ^H=o3#P~L
会计账簿(Book of accounts) s[V`e2O
活页式账簿(loose-leaf book) UR:n5V4
集合分配账户(clearing accounts) ?5~!i9pY
计价对比账户(matching accounts) v5 Y)al@
记账方法(bookkeeping methods) S0xIvzS
记账规则(recording rules) Xj,j0
记账凭证(voucher) ` d`&R.'
记账凭证核算形式(Bookkeeping proced ureusing vouchers) ;=p;v .l
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) uUS)#qM|
简单分录(simple entry) kI+b <$:D
结算账户(settlement accounts) V9{B}5KC
结账(closing account) :,YLx9i>
结账分录(closing entry) wAz,vq=x
借贷记账法(debit-credit bookkeeping) `A{'s %$?!
通用日记账核算形式(bookkeeping procedure using general journal) SLh~_ 5