产品成本计划(the plan of product costs) 2.l Z:VLN
产品成本(product cost) ?fUlgQ}N
初级会计 WJkZ!O$"j
汇总原始凭证(cumulative source document) :y%/u%L
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) D6>2s\:>vp
工作底稿(working paper) `_` QxM
复式记账凭证(mvltiple account titles voucher) BGD8w2
复式记账法(Double entry bookkeeping) $Q96,rb}k;
复合分录(compound entry) YaKeq5%y
划线更正法(correction by drawing a straight ling) Mn2QZp4
汇总原始凭证(cumulative source document) C)@y5. G;
会计凭证(accounting documents) +;N2p1ZBf
会计科目表(chart of accounts) E_])E`BJ
会计科目(account title) r? NznNVU
红字更正法(correction by using red ink) aI6$? wus
会计核算形式(bookkeeping procedures) g*
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过账(posting) toy
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会计致迹╝ccounting entry) EN;}$jZ>47
会计循环(accounting cycle) H%UL%l$
会计账簿(Book of accounts)
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活页式账簿(loose-leaf book) wsIW
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集合分配账户(clearing accounts) >L;eO'D
计价对比账户(matching accounts) '_w=k4
记账方法(bookkeeping methods) Ma.`A
记账规则(recording rules) TZ(cu>
记账凭证(voucher) ![YX]+jqNp
记账凭证核算形式(Bookkeeping proced ureusing vouchers) E:JJ3X|
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) b\vKJ2
简单分录(simple entry) h|VeG3H
结算账户(settlement accounts) `\T]ej}zvI
结账(closing account) XQ9O$
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结账分录(closing entry) Z&1T
借贷记账法(debit-credit bookkeeping) B$ajK`x&I
通用日记账核算形式(bookkeeping procedure using general journal) R7$:@<:g