产品成本计划(the plan of product costs) |Eu~=J7@
产品成本(product cost) .
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初级会计 3HR]T Q%r
汇总原始凭证(cumulative source document)
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汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) %Oqe7Cx>+
工作底稿(working paper) s;$TX30 4
复式记账凭证(mvltiple account titles voucher) _!p3M3"$B
复式记账法(Double entry bookkeeping) C/VYu-p%
复合分录(compound entry) mkzk$_
划线更正法(correction by drawing a straight ling) mXj Ljgc}
汇总原始凭证(cumulative source document) d<nB=r!*
会计凭证(accounting documents) MiM=fIuw@s
会计科目表(chart of accounts) tta0sJ8i
会计科目(account title) Nn1^#kc
红字更正法(correction by using red ink) -$z " 74
会计核算形式(bookkeeping procedures) LfXr(2u
过账(posting) QC,(rB
会计致迹╝ccounting entry) y
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会计循环(accounting cycle) 9Ib(x0_
会计账簿(Book of accounts)
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活页式账簿(loose-leaf book) -wMW@:M_
集合分配账户(clearing accounts) [{LnE:
计价对比账户(matching accounts) CT%m_lN
记账方法(bookkeeping methods) ^|(4j_.(e
记账规则(recording rules) ?4Juw
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记账凭证(voucher) Q.dy
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记账凭证核算形式(Bookkeeping proced ureusing vouchers) OUO^/]
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记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) ){6)?[G
简单分录(simple entry) WVK-dBU
结算账户(settlement accounts) 8;&S9'ci
结账(closing account) G<6grd5PP
结账分录(closing entry) rss.F3dK
借贷记账法(debit-credit bookkeeping) B/kn&^z$|~
通用日记账核算形式(bookkeeping procedure using general journal) v1g5(