产品成本计划(the plan of product costs) $K\e
Pfk
产品成本(product cost) W;!V_-:
初级会计 aA>!p{/x
汇总原始凭证(cumulative source document) wK fq'W{
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) ]xb2W~
工作底稿(working paper) `\ IaeMvo
复式记账凭证(mvltiple account titles voucher) ]Y->
EME:W
复式记账法(Double entry bookkeeping) ~^'t70 :D
复合分录(compound entry) ? ][/hL@[
划线更正法(correction by drawing a straight ling) +G!#
/u1
汇总原始凭证(cumulative source document) [z7]@v6b
会计凭证(accounting documents) zd$iDi($
会计科目表(chart of accounts) Ji=`XsV
会计科目(account title) %M8Q6
红字更正法(correction by using red ink)
!P=L0A`
会计核算形式(bookkeeping procedures) *Ev8f11i&
过账(posting) d0%Wz
5Np
会计致迹╝ccounting entry) m@D :t5
会计循环(accounting cycle) g~9rt_OV
会计账簿(Book of accounts) %Y#W#G
活页式账簿(loose-leaf book) YFj#{C.
集合分配账户(clearing accounts) #ifjQ7(:
计价对比账户(matching accounts) &io
+*
记账方法(bookkeeping methods) V}2[chbl
记账规则(recording rules) Q=[ IO,f
记账凭证(voucher)
\oGU6h<
记账凭证核算形式(Bookkeeping proced ureusing vouchers) wXdt\@Qr
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) -<T>paE9
简单分录(simple entry) #\xy,C'Y
结算账户(settlement accounts) e_rEu'[av
结账(closing account) Sc}Rs
结账分录(closing entry) /Gb)BJk!
借贷记账法(debit-credit bookkeeping) Edcv>}PfE
通用日记账核算形式(bookkeeping procedure using general journal) w_QW
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