产品成本计划(the plan of product costs) HSk}09GV
产品成本(product cost) XecU&
初级会计 \N
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汇总原始凭证(cumulative source document) \V.U8asfI
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers)
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工作底稿(working paper) E}=F
复式记账凭证(mvltiple account titles voucher) DzCb'#
复式记账法(Double entry bookkeeping) (%;D&
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复合分录(compound entry) 7kidPAhY
划线更正法(correction by drawing a straight ling) ,1e@Y~eZ
汇总原始凭证(cumulative source document) CB?H`R pC.
会计凭证(accounting documents) :y[tZ&*<_?
会计科目表(chart of accounts) {{_,YO^w
会计科目(account title) 9L9mi<,
红字更正法(correction by using red ink) C/pu]%n@4
会计核算形式(bookkeeping procedures) .DHRPel
过账(posting) YcBAW4B`
会计致迹╝ccounting entry) HnfTj 5J@
会计循环(accounting cycle) GpM_Qp
会计账簿(Book of accounts) Ehf{Kl
活页式账簿(loose-leaf book)
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集合分配账户(clearing accounts) 3836Di:{
计价对比账户(matching accounts) R0mWVg
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记账方法(bookkeeping methods) u@zBE?
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记账规则(recording rules) rW3fd.;kss
记账凭证(voucher) Q /\Hc
记账凭证核算形式(Bookkeeping proced ureusing vouchers) 5=Y\d,SS"
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) meV
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简单分录(simple entry) n7Ia8?8-l
结算账户(settlement accounts) 6e;.}i
结账(closing account) O8ZHIs
结账分录(closing entry) !b+Kasss9
借贷记账法(debit-credit bookkeeping) Z?-l-sK
通用日记账核算形式(bookkeeping procedure using general journal) I^6zUVH