产品成本计划(the plan of product costs) ,go$6
产品成本(product cost)
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初级会计 uecjR8\e
汇总原始凭证(cumulative source document) <@qJsRbhK
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) w.Go]dpK
工作底稿(working paper) (z%OK[
复式记账凭证(mvltiple account titles voucher) + )7h)uq
复式记账法(Double entry bookkeeping) IZZ
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复合分录(compound entry) TZ PUVOtL_
划线更正法(correction by drawing a straight ling) S2$r 6T
汇总原始凭证(cumulative source document) N\x<'P4q
会计凭证(accounting documents) n5?7iU&JIo
会计科目表(chart of accounts) {JW_ZJx
会计科目(account title) qkq^oHI
红字更正法(correction by using red ink) Vc
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会计核算形式(bookkeeping procedures) ,L8(Vo`-
过账(posting) 8|rlP
会计致迹╝ccounting entry) M =GF@C;b
会计循环(accounting cycle)
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会计账簿(Book of accounts) ,v(ikPzd
活页式账簿(loose-leaf book) YU1z\pK
集合分配账户(clearing accounts) K )9f\1\
计价对比账户(matching accounts) :Y&h'FGZm
记账方法(bookkeeping methods) HH^yruP\}
记账规则(recording rules) /Fp@j/50
记账凭证(voucher) MNKY J
记账凭证核算形式(Bookkeeping proced ureusing vouchers) e]smnf
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) iMp_1EXe
简单分录(simple entry) oF5~|&C
结算账户(settlement accounts)
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结账(closing account) n*N`].r#{=
结账分录(closing entry) rF
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借贷记账法(debit-credit bookkeeping) t` zPx#])
通用日记账核算形式(bookkeeping procedure using general journal) =|q@Q`DB