产品成本计划(the plan of product costs) *XbI#L%>
产品成本(product cost) mf' ]O,
初级会计 ,LZX@'5
汇总原始凭证(cumulative source document) XX6 T$pA6
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) !"Q}R p
工作底稿(working paper) aQ#qRkI
复式记账凭证(mvltiple account titles voucher) y,=du
复式记账法(Double entry bookkeeping) at6149B\)
复合分录(compound entry) 99=s4*xzM
划线更正法(correction by drawing a straight ling) \'Z<P,8~
汇总原始凭证(cumulative source document) f?56=& pHY
会计凭证(accounting documents) Q6
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会计科目表(chart of accounts) >O7~h[FN
会计科目(account title) 6_gnEve
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红字更正法(correction by using red ink) |.P/:e9
会计核算形式(bookkeeping procedures) 5\Fz!
过账(posting) 5Y\!pf7SQ|
会计致迹╝ccounting entry) Xl_Uz8Hp
会计循环(accounting cycle) 9!U@"~yB
会计账簿(Book of accounts) "&~
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活页式账簿(loose-leaf book) %zeATM[`
集合分配账户(clearing accounts) nmFC%p)4
计价对比账户(matching accounts) -x`G2i
记账方法(bookkeeping methods) tNIlzR-
记账规则(recording rules) X"q!Y#)
记账凭证(voucher) a%BeqSZh
记账凭证核算形式(Bookkeeping proced ureusing vouchers) &|Pu-A"5~
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) re &E
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简单分录(simple entry) ,xI%A,
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结算账户(settlement accounts) |3hY6aty
结账(closing account) pS[KBQ"F
结账分录(closing entry) nZy X_J,Vd
借贷记账法(debit-credit bookkeeping) ;WU<CKYG*
通用日记账核算形式(bookkeeping procedure using general journal) v4Ga0]VN$8