产品成本计划(the plan of product costs) <mHptgd,
产品成本(product cost) B%
6bk.
初级会计 rP ;~<IxEr
汇总原始凭证(cumulative source document)
V2es.I
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) %9M; MK
工作底稿(working paper) qt]QO1pAd
复式记账凭证(mvltiple account titles voucher) vVyO}Q`
复式记账法(Double entry bookkeeping) "b%hAdR
复合分录(compound entry) `'Ta=kd3
划线更正法(correction by drawing a straight ling) o0 -e,F>u
汇总原始凭证(cumulative source document) WAY<X:|We
会计凭证(accounting documents) {+c/$4<
会计科目表(chart of accounts) ;0E"4(S.q1
会计科目(account title) /iif@5lw{
红字更正法(correction by using red ink) 7qE V5!
会计核算形式(bookkeeping procedures) 3FUZTX]Q1
过账(posting) 9?D7"P+
会计致迹╝ccounting entry) }SitT\%
会计循环(accounting cycle) N=D
Ynz_~
会计账簿(Book of accounts) .u7d
活页式账簿(loose-leaf book) |UnTd$m
集合分配账户(clearing accounts) #BS]wj2#
计价对比账户(matching accounts) |L;'In
记账方法(bookkeeping methods) _if&a'
记账规则(recording rules) M0Z>$Az]t
记账凭证(voucher) 'lC"wP&$
记账凭证核算形式(Bookkeeping proced ureusing vouchers) {\|? {8f
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) `^AbFV
3
简单分录(simple entry) miS+MK"
结算账户(settlement accounts) *(?YgV
结账(closing account) 7P/j\frW
结账分录(closing entry) vlIdi@V
借贷记账法(debit-credit bookkeeping) n_Um)GI>
通用日记账核算形式(bookkeeping procedure using general journal) C,2IET