产品成本计划(the plan of product costs) 8Op^6rX4
产品成本(product cost) ?/-WH?1I
初级会计 )VqPaKZl
汇总原始凭证(cumulative source document) E> $_
$'
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) Q]3]Z/i
工作底稿(working paper) }^j8<
复式记账凭证(mvltiple account titles voucher) e4tC[6 ;
复式记账法(Double entry bookkeeping) [IAk9B.\
复合分录(compound entry) V>GJO (9
划线更正法(correction by drawing a straight ling) ?~E"!
汇总原始凭证(cumulative source document) %[M0TE=J
会计凭证(accounting documents) q ywl
G
会计科目表(chart of accounts) [Q J
会计科目(account title) " Up(Vj@
红字更正法(correction by using red ink) `%"x'B`mM
会计核算形式(bookkeeping procedures) r/"^{0;F{W
过账(posting) K<`W>2"
会计致迹╝ccounting entry) l&:8 'k+%=
会计循环(accounting cycle) 5\w*W6y
会计账簿(Book of accounts) wu`+KUx
活页式账簿(loose-leaf book) |]k,0Y3v
集合分配账户(clearing accounts) c3o3i
计价对比账户(matching accounts) "*N#-=MJF
记账方法(bookkeeping methods) %lGOExV%
记账规则(recording rules) !$>
b}w'
记账凭证(voucher) :Ea|FAeK8
记账凭证核算形式(Bookkeeping proced ureusing vouchers) HavlN}h
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) ~I%164B+/
简单分录(simple entry) aDxNAfP
结算账户(settlement accounts) z8]@Gh+
(
结账(closing account) w-xigm>{Z
结账分录(closing entry) f?ibyoXL
借贷记账法(debit-credit bookkeeping) kE8s])Z,+
通用日记账核算形式(bookkeeping procedure using general journal) \i@R5v=zL