产品成本计划(the plan of product costs) ">D7wX,.>
产品成本(product cost) /n&Y6@W
初级会计 oo{3-+ ?
汇总原始凭证(cumulative source document) vk]vtjf&%
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) 'g7eN@Wh.z
工作底稿(working paper) o2vBY]Tj
复式记账凭证(mvltiple account titles voucher) : ZWKrnG
复式记账法(Double entry bookkeeping) TEY n^/n~
复合分录(compound entry) jt? .g'
划线更正法(correction by drawing a straight ling) kvo V?<!
汇总原始凭证(cumulative source document) x{.+i'
会计凭证(accounting documents) DpZO$5.Ec+
会计科目表(chart of accounts) y_e$W3bON,
会计科目(account title) ;%_s4
红字更正法(correction by using red ink) l=.h]]`;
会计核算形式(bookkeeping procedures) sN%#e+(=
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会计致迹╝ccounting entry) {Z^ G]@
会计循环(accounting cycle) 4T<4Rb[
会计账簿(Book of accounts) ;"N4Yflz
活页式账簿(loose-leaf book) zIE{U
集合分配账户(clearing accounts) _I1:|y
计价对比账户(matching accounts) WXzSf.8p|
记账方法(bookkeeping methods) aF
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记账规则(recording rules) n^P~]1i
记账凭证(voucher) SWpvbs.'so
记账凭证核算形式(Bookkeeping proced ureusing vouchers) q}'ww
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) eK)R=M@i
简单分录(simple entry) wTw)GV4
结算账户(settlement accounts) ^+'[:rE
结账(closing account) 9z0G0QW[
结账分录(closing entry) *fj5$T-Z
借贷记账法(debit-credit bookkeeping) fKYR DGn
通用日记账核算形式(bookkeeping procedure using general journal) ZJ
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