产品成本计划(the plan of product costs) dp;;20z
产品成本(product cost) PxE 0b0eo
初级会计 vMG >Xb
汇总原始凭证(cumulative source document) ts|dk%
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) PW7{,1te,
复式记账凭证(mvltiple account titles voucher) "pUqYMB2i
复式记账法(Double entry bookkeeping) :buH\LB*P
复合分录(compound entry) mXAGa8##j
划线更正法(correction by drawing a straight ling) " ,k(*
汇总原始凭证(cumulative source document) d+DdDr
会计凭证(accounting documents) A)v!
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会计科目表(chart of accounts) yR}PC/>
会计科目(account title) o^Z/~N
红字更正法(correction by using red ink) k_d)
会计核算形式(bookkeeping procedures) &ed&2t`Y
过账(posting) t3
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会计致迹╝ccounting entry) F3uR:)4<M
会计循环(accounting cycle)
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会计账簿(Book of accounts) DpA"5RV
活页式账簿(loose-leaf book) xAlyik
集合分配账户(clearing accounts) n`v;S>aT
计价对比账户(matching accounts) 5~8FZ-x
记账方法(bookkeeping methods) w2 %u;D%
记账规则(recording rules) i*ibx
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记账凭证(voucher) [k<"@[8)
记账凭证核算形式(Bookkeeping proced ureusing vouchers) 1=o|[
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记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) xbUL./uj
简单分录(simple entry) ,EsPm'`?A/
结算账户(settlement accounts) [te9ui%JS
结账(closing account) 0 $Ygt0d
结账分录(closing entry) TTGk"2
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借贷记账法(debit-credit bookkeeping) ui>0?O*G
通用日记账核算形式(bookkeeping procedure using general journal) .C HET]