产品成本计划(the plan of product costs) N|K,{
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产品成本(product cost) ^IGutZov
初级会计 &S}%)g%Iv9
汇总原始凭证(cumulative source document) gQ4Q
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汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) i*B@#;;F
工作底稿(working paper) ?nJ7lLQA
复式记账凭证(mvltiple account titles voucher) O^ZOc0<
复式记账法(Double entry bookkeeping) |&B.YLx
复合分录(compound entry) Cv862kP
划线更正法(correction by drawing a straight ling) yPrp:%PS
汇总原始凭证(cumulative source document) ,g2|8>sJP
会计凭证(accounting documents) B2t.;uz(,
会计科目表(chart of accounts) qawb9Iud0
会计科目(account title) >y)(M(o
红字更正法(correction by using red ink) .WM 0x{t/
会计核算形式(bookkeeping procedures) |3{DlZ2S
过账(posting) fmZ5rmw!
会计致迹╝ccounting entry) |P7c {
会计循环(accounting cycle) ?#?[6t
会计账簿(Book of accounts) Dz/I"bZLC
活页式账簿(loose-leaf book) J.Mj76\_
集合分配账户(clearing accounts) WqP>cl2Lm
计价对比账户(matching accounts) e@' rY#:u
记账方法(bookkeeping methods) )w];eF0c
记账规则(recording rules) G6K;3B
记账凭证(voucher) M,@\*qlEJ
记账凭证核算形式(Bookkeeping proced ureusing vouchers) cnr&%-
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) Xr\|U89P
简单分录(simple entry) y;Xb."e~
结算账户(settlement accounts) hFl$u8KV
结账(closing account) ~l"70\&
结账分录(closing entry) j~,7JJ
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借贷记账法(debit-credit bookkeeping) @k:f(c
通用日记账核算形式(bookkeeping procedure using general journal) IPm
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