产品成本计划(the plan of product costs) >p Y0f }
产品成本(product cost) }8Tr
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初级会计 EE5I~k5
汇总原始凭证(cumulative source document) ,[&@?
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) mnswGvY
复式记账凭证(mvltiple account titles voucher) ZG>I[V'p=
复式记账法(Double entry bookkeeping) k\X1`D}R
复合分录(compound entry) tWy0%
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划线更正法(correction by drawing a straight ling) gnF]m0LR
汇总原始凭证(cumulative source document) G4][`C]8c
会计凭证(accounting documents) ;HRIB)wF
会计科目表(chart of accounts) p5&:>>
会计科目(account title) |GJSAs"L@
红字更正法(correction by using red ink) Svj%O(
会计核算形式(bookkeeping procedures) \?A 7{IY
过账(posting) CEjMHP$=
会计致迹╝ccounting entry) FB3C'!'<)
会计循环(accounting cycle) /9<zG}:B
会计账簿(Book of accounts) uuW._$.A>
活页式账簿(loose-leaf book) xG i,\K\:
集合分配账户(clearing accounts) =
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计价对比账户(matching accounts) YNV4w{>FD
记账方法(bookkeeping methods) l1XA9>n
记账规则(recording rules) o8c4h<,
记账凭证(voucher) 8%v1[Wi
记账凭证核算形式(Bookkeeping proced ureusing vouchers) v {E~R
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) aj;OG^(!2_
简单分录(simple entry) dq[X:3i
结算账户(settlement accounts) |%.V{vgP7
结账(closing account) /ghXI"ChI
结账分录(closing entry) H7!j5^
借贷记账法(debit-credit bookkeeping) -:]_DbF
通用日记账核算形式(bookkeeping procedure using general journal) ew8f7S[