产品成本计划(the plan of product costs) g6Q !8
产品成本(product cost) :,Pn3xl
初级会计 >H'4{|
汇总原始凭证(cumulative source document) `wus\&!W
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) h(M#f7'~&
工作底稿(working paper) ])L
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复式记账凭证(mvltiple account titles voucher) Kz>3
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复式记账法(Double entry bookkeeping) I2 j}Am
复合分录(compound entry) 4"{ooy^Q
划线更正法(correction by drawing a straight ling) *$p2*%7Ne
汇总原始凭证(cumulative source document) Ko;{I?c
会计凭证(accounting documents) %F!1
会计科目表(chart of accounts) 5!l0zLQPo
会计科目(account title) F_;vO%}
红字更正法(correction by using red ink) %K\?E98M
会计核算形式(bookkeeping procedures) 6xWe=QGE
过账(posting) +)j$|x~(A
会计致迹╝ccounting entry) VCn{mp*h
会计循环(accounting cycle) pV20oSJ
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会计账簿(Book of accounts) V>R8GSx
活页式账簿(loose-leaf book) )+}]+xRWGj
集合分配账户(clearing accounts) 1jy9lP=
计价对比账户(matching accounts) 11<Qxu$rL
记账方法(bookkeeping methods) ;cPy1
记账规则(recording rules) @r#v
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记账凭证(voucher) T-5nB>)
记账凭证核算形式(Bookkeeping proced ureusing vouchers) 4zJtOK?r"
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) {)
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简单分录(simple entry) 3H|_mX
结算账户(settlement accounts) 3~}uqaGt
结账(closing account) Ytz)d/3T
结账分录(closing entry) qjf
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借贷记账法(debit-credit bookkeeping) Svc|0Ad&
通用日记账核算形式(bookkeeping procedure using general journal) IG|X!l