产品成本计划(the plan of product costs) %9P)Okq
产品成本(product cost) Ij}k>qO/2
初级会计 K^fH:pV
汇总原始凭证(cumulative source document) k| Ye[GM*
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) t_Rpeav
工作底稿(working paper) E2a00i/9Y
复式记账凭证(mvltiple account titles voucher) D?<R5zp
复式记账法(Double entry bookkeeping) Lr}>Md
复合分录(compound entry) b+3QqbJ[F
划线更正法(correction by drawing a straight ling) qD?-&>dBWi
汇总原始凭证(cumulative source document) -)2sR>`A%
会计凭证(accounting documents) #}U*gVYe
会计科目表(chart of accounts) \4r?=5v*
会计科目(account title) >7^i>si
红字更正法(correction by using red ink) q*B(ZG
会计核算形式(bookkeeping procedures) 56Gc[<nR
过账(posting) &*r'Sx)V
会计致迹╝ccounting entry) ZQQ0}
会计循环(accounting cycle) "8|a4Y+F
会计账簿(Book of accounts) 1=.+!Tg
活页式账簿(loose-leaf book) A/+bwCDP
集合分配账户(clearing accounts) @5y ~A}Vd
计价对比账户(matching accounts) ?E88y
记账方法(bookkeeping methods) KsMC+:`F
记账规则(recording rules) (aa}0r5
记账凭证(voucher) ON~K(O2g(
记账凭证核算形式(Bookkeeping proced ureusing vouchers) #Z.2g].
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) !YCus;B~
简单分录(simple entry) 5,n{-V
结算账户(settlement accounts) @g~hYc
结账(closing account) qq1@v0
结账分录(closing entry) #0wH.\79
借贷记账法(debit-credit bookkeeping) <R>%DD=v^
通用日记账核算形式(bookkeeping procedure using general journal) Ar:ezA