产品成本计划(the plan of product costs) ~R@Nd~L
产品成本(product cost) (bh95X
初级会计 ,qYJioWX
汇总原始凭证(cumulative source document) hc'-Dh
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) #
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工作底稿(working paper) D7S'*;F
复式记账凭证(mvltiple account titles voucher) S!sqbLrBn
复式记账法(Double entry bookkeeping) oun
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复合分录(compound entry) 91xB9k1zO
划线更正法(correction by drawing a straight ling) u@4V7;L
汇总原始凭证(cumulative source document) 59Gk3frk(
会计凭证(accounting documents) yOwA8^q
会计科目表(chart of accounts) *tAg*$
会计科目(account title) <$hu
红字更正法(correction by using red ink) g=e71DXG2
会计核算形式(bookkeeping procedures) zH*KYB
过账(posting) l3IWoa&sh
会计致迹╝ccounting entry) ]J#9\4Sq
会计循环(accounting cycle) r]0
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会计账簿(Book of accounts) YLVPAODY
活页式账簿(loose-leaf book) DK
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集合分配账户(clearing accounts) @ G4X
计价对比账户(matching accounts) <3j"&i]Tm*
记账方法(bookkeeping methods) q`G, L(
记账规则(recording rules) oy;K_
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记账凭证(voucher) .YZgOJi
记账凭证核算形式(Bookkeeping proced ureusing vouchers) R+7oRXsu
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) b%Eei2Gm%
简单分录(simple entry) <2nZ&M4/s{
结算账户(settlement accounts) ,do58i
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结账(closing account) IO/4.m-aN#
结账分录(closing entry) o^V(U~m]
借贷记账法(debit-credit bookkeeping) $\?yAE
通用日记账核算形式(bookkeeping procedure using general journal) Q3y;$ "