产品成本计划(the plan of product costs) fE,Io3
产品成本(product cost) j=n
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初级会计 #Iwxt3K
汇总原始凭证(cumulative source document) =w2_1F"
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) EN{o3@ O'
工作底稿(working paper) !\/J|~XZ
复式记账凭证(mvltiple account titles voucher) J~k'b2(p3
复式记账法(Double entry bookkeeping) q-TDg0
复合分录(compound entry) zH
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划线更正法(correction by drawing a straight ling) E 9v<VoNP`
汇总原始凭证(cumulative source document) zt/N)5\
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会计凭证(accounting documents) x5 ?>y{6D
会计科目表(chart of accounts) t$-!1jq
会计科目(account title) ~(K{D
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红字更正法(correction by using red ink) 40Hm+Ge
会计核算形式(bookkeeping procedures) V3q[ #.o
过账(posting) l{4rKqtX
会计致迹╝ccounting entry) F7 IZ;4cp
会计循环(accounting cycle) a/dq+
会计账簿(Book of accounts) l-<EG9m@
活页式账簿(loose-leaf book) O7lFg;9c`
集合分配账户(clearing accounts) >S'IrnH'!
计价对比账户(matching accounts) 9q_c`
记账方法(bookkeeping methods) j6DI$tV~
记账规则(recording rules) YK%rTbB(
记账凭证(voucher) V3c7F4\
记账凭证核算形式(Bookkeeping proced ureusing vouchers) Sgq?r-Q.
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary)
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简单分录(simple entry) O8)N`#1>+
结算账户(settlement accounts) }B@44HdY
结账(closing account) R(on[g_1
结账分录(closing entry) /[+%<5s
借贷记账法(debit-credit bookkeeping) @~8*
通用日记账核算形式(bookkeeping procedure using general journal) 5`p>BJ+n