产品成本计划(the plan of product costs) ]rN fr
-
产品成本(product cost) gK<- *v
初级会计 =
]@xXVf/
汇总原始凭证(cumulative source document) <=-\so(
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) IY19G U9
工作底稿(working paper) os.x|R]_
复式记账凭证(mvltiple account titles voucher) \1MDCP9:
复式记账法(Double entry bookkeeping) K$]QzPXS
复合分录(compound entry) #NE^f2
划线更正法(correction by drawing a straight ling) sy`s$Ed!
汇总原始凭证(cumulative source document) @TprSd
会计凭证(accounting documents) amSyGQ2
会计科目表(chart of accounts) M
/DTD98'N
会计科目(account title) "n
e'iJf_(
红字更正法(correction by using red ink) AFFLnLA<L
会计核算形式(bookkeeping procedures) h
|H;ZC(B
过账(posting) NN:TT\!v
会计致迹╝ccounting entry) ?qbp
会计循环(accounting cycle)
CIDL{i8
会计账簿(Book of accounts) H<xC%/8
活页式账簿(loose-leaf book) =_H39)|T
集合分配账户(clearing accounts) OL'=a|g|c
计价对比账户(matching accounts) **q/'K
记账方法(bookkeeping methods) $G_<YVXcG
记账规则(recording rules) kW~F*
记账凭证(voucher) sZH7EK
记账凭证核算形式(Bookkeeping proced ureusing vouchers) 10J*S[n1
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) 3k<#;(
简单分录(simple entry) +o3g]0
结算账户(settlement accounts) Z:v1?v
结账(closing account) :=Q|gRTL*
结账分录(closing entry) |gVO Iq
借贷记账法(debit-credit bookkeeping) J:u|8>;
通用日记账核算形式(bookkeeping procedure using general journal) )
G{v>Z,