产品成本计划(the plan of product costs)
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产品成本(product cost) *kj+6`:CPs
初级会计 *8u<?~9F
汇总原始凭证(cumulative source document) .~^A!t
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) 1NrNTBI@
工作底稿(working paper) u2I@ fH/
复式记账凭证(mvltiple account titles voucher) ?fc<3q"
复式记账法(Double entry bookkeeping) {8%KO1xB
复合分录(compound entry) `Uvc^
划线更正法(correction by drawing a straight ling) G \$x.
汇总原始凭证(cumulative source document) tpgD{BY^wJ
会计凭证(accounting documents) Vy=+G~
会计科目表(chart of accounts) sYk#XNH
会计科目(account title) e%9zY{ABR%
红字更正法(correction by using red ink) y^
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会计核算形式(bookkeeping procedures) X@A8~kj1
过账(posting) e%7#e%1s
会计致迹╝ccounting entry)
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会计循环(accounting cycle) &=In
会计账簿(Book of accounts) AJ#YjkO>]
活页式账簿(loose-leaf book) T/hz23nH
集合分配账户(clearing accounts) F"23vG>3
计价对比账户(matching accounts)
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记账方法(bookkeeping methods) mK^E@uxN
记账规则(recording rules) }`76yH^c
记账凭证(voucher) *d 4A3|
记账凭证核算形式(Bookkeeping proced ureusing vouchers) &$~irI
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) br?pfs$U
简单分录(simple entry) W}Rzn
结算账户(settlement accounts) ZF<$6"4N
结账(closing account) T w1&<S
结账分录(closing entry) UzV78^:,iD
借贷记账法(debit-credit bookkeeping) Jr(Z Ym'
通用日记账核算形式(bookkeeping procedure using general journal) ? Z2`f6;W4