产品成本计划(the plan of product costs) O2\(:tvw
产品成本(product cost) Q^ZM| (s#
初级会计 0^R, d M
汇总原始凭证(cumulative source document) :_y!p
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) T>]T=
工作底稿(working paper) =6qTz3t
复式记账凭证(mvltiple account titles voucher) rf-yUH]&S
复式记账法(Double entry bookkeeping) r<vy6
复合分录(compound entry) q\}+]|nGs
划线更正法(correction by drawing a straight ling) H<[~V0=
汇总原始凭证(cumulative source document) 4w~%MZA^
会计凭证(accounting documents) A+!,{G
会计科目表(chart of accounts) =w}JAEE|(i
会计科目(account title) "!D y[J
红字更正法(correction by using red ink) nj0sh"~+
会计核算形式(bookkeeping procedures) (M"rpG>L
过账(posting) 5L:-Xr{
会计致迹╝ccounting entry) hVmnXT
3Z
会计循环(accounting cycle) lyX3'0c
会计账簿(Book of accounts) [nZIV
活页式账簿(loose-leaf book) $%q=tn'EX
集合分配账户(clearing accounts) (De{r|
计价对比账户(matching accounts) }dop]{RG
记账方法(bookkeeping methods) k'PvTWR
记账规则(recording rules) ;<N:! $p
记账凭证(voucher) H)i|?3Ip
记账凭证核算形式(Bookkeeping proced ureusing vouchers) njf\fw_
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) ghWWJx9
简单分录(simple entry) )PTvw>
结算账户(settlement accounts) 7dcR@v`c
结账(closing account) #kASy 2t
结账分录(closing entry) 6IG?t
借贷记账法(debit-credit bookkeeping)
>iae2W`
通用日记账核算形式(bookkeeping procedure using general journal) i? ~-%