产品成本计划(the plan of product costs) .HGEddcC
产品成本(product cost) 9RR1$( f
初级会计 HnOp*FP
汇总原始凭证(cumulative source document) 9O}YtX2
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) F Fg0}
工作底稿(working paper) N15{7,
复式记账凭证(mvltiple account titles voucher) M=0I 3o}J
复式记账法(Double entry bookkeeping) {#Gr=iv~N
复合分录(compound entry) 3R4-MK
划线更正法(correction by drawing a straight ling) I?F^c6M=
汇总原始凭证(cumulative source document) K
7YpGGd5
会计凭证(accounting documents) eJ7A.O
会计科目表(chart of accounts) Fnll&TF
会计科目(account title) nM}X1^PiK"
红字更正法(correction by using red ink) gDAA>U3|$
会计核算形式(bookkeeping procedures) Gi;eDrgj~
过账(posting) -Frx {3
会计致迹╝ccounting entry) ,F:l?dfB\I
会计循环(accounting cycle) #a}
fI
会计账簿(Book of accounts) W0gaOew(^
活页式账簿(loose-leaf book) eeB^c/k(P
集合分配账户(clearing accounts) oSy[/Y44a
计价对比账户(matching accounts) 7CwG(c/5
记账方法(bookkeeping methods) N],
A&}30
记账规则(recording rules) $C^94$W
记账凭证(voucher) ]u2!)vZh'
记账凭证核算形式(Bookkeeping proced ureusing vouchers) JrCm >0g
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) hnG'L*HooE
简单分录(simple entry) Pf@8C{I
结算账户(settlement accounts) wU+ofj;
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结账(closing account) trgj]|?M
结账分录(closing entry) {f3T !e{
借贷记账法(debit-credit bookkeeping) ,|T
通用日记账核算形式(bookkeeping procedure using general journal) cB?HMLbG>