产品成本计划(the plan of product costs) uy's eJ
产品成本(product cost) \~ChbPnc
初级会计 >Ua'*
汇总原始凭证(cumulative source document)
Sy|GM~
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) ^~;ia7V&2
工作底稿(working paper) X+aQ 7^"s
复式记账凭证(mvltiple account titles voucher) nf0u:M"fm
复式记账法(Double entry bookkeeping) )Xjn:
复合分录(compound entry) Q!;syJBb.
划线更正法(correction by drawing a straight ling) P[WkW#
汇总原始凭证(cumulative source document) ]a4U\yr
会计凭证(accounting documents) 9p qsr~
会计科目表(chart of accounts) FKTF?4+\U
会计科目(account title) Nv7-6C6<
红字更正法(correction by using red ink) yx5e
会计核算形式(bookkeeping procedures) }yEV&&
@
过账(posting) 93H
Vx#
会计致迹╝ccounting entry) i]%f94
会计循环(accounting cycle) MqnUym
会计账簿(Book of accounts) $]We |
活页式账簿(loose-leaf book) +:.Jl:fx4
集合分配账户(clearing accounts) z#GZb
计价对比账户(matching accounts) eo0-aHs
记账方法(bookkeeping methods) C7FQc{
记账规则(recording rules) m!/TJhiQ
记账凭证(voucher) :3n@].
记账凭证核算形式(Bookkeeping proced ureusing vouchers) v.Ba
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) dtC@cK/,D
简单分录(simple entry) P35DVK S
结算账户(settlement accounts) ;o!p9MEpz;
结账(closing account) TVD~Ix
结账分录(closing entry) 'RMUjJ-!
借贷记账法(debit-credit bookkeeping) b&U1^{(
通用日记账核算形式(bookkeeping procedure using general journal) }tW-l*\U