产品成本计划(the plan of product costs) #0L:h?L
产品成本(product cost) $K ,rVTU
初级会计 gA!-F}x$
汇总原始凭证(cumulative source document) rP;Fh|w#
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) 4lb3quY$Us
工作底稿(working paper) \Ul*Nsw
复式记账凭证(mvltiple account titles voucher) J*,Ed51&7
复式记账法(Double entry bookkeeping) =}r&>|rrJ
复合分录(compound entry) c.,:rX0S
划线更正法(correction by drawing a straight ling) !V@Y \M
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汇总原始凭证(cumulative source document) bg_Zf7{
会计凭证(accounting documents) 0wZLkU_(
会计科目表(chart of accounts) |RAi6;
会计科目(account title) 0tn5>Dsk
红字更正法(correction by using red ink) }.2pR*W
会计核算形式(bookkeeping procedures) >}O1lsjW:z
过账(posting) g;v{JB
会计致迹╝ccounting entry) G+b $WQn2t
会计循环(accounting cycle) ~@BV
会计账簿(Book of accounts) 6l [TQ
活页式账簿(loose-leaf book) V>A@Sw
集合分配账户(clearing accounts) =[t( [DG
计价对比账户(matching accounts) XOgX0cRC4
记账方法(bookkeeping methods) +2B{"Czm
记账规则(recording rules) 52l|
记账凭证(voucher) 5&2=;?E
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记账凭证核算形式(Bookkeeping proced ureusing vouchers) zi[bpa17W
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) tI{
n!
简单分录(simple entry) ]v94U b
结算账户(settlement accounts) _\sm$ `q
结账(closing account) j=dHgnVvj
结账分录(closing entry) Wz:MPdz3(
借贷记账法(debit-credit bookkeeping) p5)A"p8"9,
通用日记账核算形式(bookkeeping procedure using general journal) n?Gm 5##