产品成本计划(the plan of product costs) M;g"rpM
产品成本(product cost) |v>W
初级会计 3DjX0Dx/l
汇总原始凭证(cumulative source document) L.9@rwfI
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) DBfq9%J _
工作底稿(working paper) aB&a#^5CI
复式记账凭证(mvltiple account titles voucher) }!kvoV)]1
复式记账法(Double entry bookkeeping) 4fL>Ou[YuX
复合分录(compound entry) x'i~o'
划线更正法(correction by drawing a straight ling) J"eE9FLM
汇总原始凭证(cumulative source document) YFcMU5_F
会计凭证(accounting documents) 8N<2RT8W
会计科目表(chart of accounts) tTq2AR|
会计科目(account title) Rs]Y/9F;{
红字更正法(correction by using red ink) w V v@
会计核算形式(bookkeeping procedures) >.g
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过账(posting) Np
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会计致迹╝ccounting entry) >U:.5Tch'V
会计循环(accounting cycle) Y>i
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会计账簿(Book of accounts) Q:b>1
活页式账簿(loose-leaf book) 1N.weey}W
集合分配账户(clearing accounts) Urm(A9|N
计价对比账户(matching accounts) Y4Jaw2b
记账方法(bookkeeping methods) =VSUE
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记账规则(recording rules) `cmzmQC
记账凭证(voucher) UN6nh T
记账凭证核算形式(Bookkeeping proced ureusing vouchers) EzU=q
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记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) n7#}i2:
简单分录(simple entry) }1Hy[4B(k\
结算账户(settlement accounts) F @!9rl'
结账(closing account)
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结账分录(closing entry) uw&p)
借贷记账法(debit-credit bookkeeping) k
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通用日记账核算形式(bookkeeping procedure using general journal) .
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