产品成本计划(the plan of product costs) h@2YQgw`
产品成本(product cost) On~w`
初级会计 F(;=^w
汇总原始凭证(cumulative source document) kgb:<{pJ
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) T5_/*`F
工作底稿(working paper) z%q)}$O
复式记账凭证(mvltiple account titles voucher) <WiyM[ep
复式记账法(Double entry bookkeeping) W9rmAQjn
复合分录(compound entry) 1F'x$~ZI
划线更正法(correction by drawing a straight ling) V[;^{,;
汇总原始凭证(cumulative source document) D
_Zt:tzO
会计凭证(accounting documents) O<`N0
会计科目表(chart of accounts) Yq-Vwh/
会计科目(account title) MqAN~<l [
红字更正法(correction by using red ink) BhzcimC)
会计核算形式(bookkeeping procedures) J$^"cCMr
过账(posting) [BTOs4f
会计致迹╝ccounting entry) 8b[<:{[YB
会计循环(accounting cycle) 4n0Iw I
会计账簿(Book of accounts) `'E(L&
活页式账簿(loose-leaf book) 8U)*kmq
集合分配账户(clearing accounts) ` yYYyB[
计价对比账户(matching accounts) 0K(&EpVE
记账方法(bookkeeping methods) X/f?=U
记账规则(recording rules) %BwvA_T'Q
记账凭证(voucher) S}3?
记账凭证核算形式(Bookkeeping proced ureusing vouchers) ._[uSBR'
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) 2{xf{)hO?
简单分录(simple entry) bO'?7=SC
结算账户(settlement accounts) "rnVPHnQR
结账(closing account) veAdk9
结账分录(closing entry) =/+f3
借贷记账法(debit-credit bookkeeping) @:/H)F^x
通用日记账核算形式(bookkeeping procedure using general journal) `D? &)Y