产品成本计划(the plan of product costs) % R25, V
产品成本(product cost) ,e;,+w=~E
初级会计 JWg.0d$hM
汇总原始凭证(cumulative source document) mH ju$d
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) ArAe=m!u
工作底稿(working paper) ,
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复式记账凭证(mvltiple account titles voucher) [qRww]g;P|
复式记账法(Double entry bookkeeping) L%5y@b{AR
复合分录(compound entry) .`+~mQ
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划线更正法(correction by drawing a straight ling) TsoxS/MI"
汇总原始凭证(cumulative source document) yGt[Qvx#
会计凭证(accounting documents) 9v*y&V9/
会计科目表(chart of accounts) XdV>6<gf{
会计科目(account title) KO#kIM-
红字更正法(correction by using red ink) \ 9V_[xD+
会计核算形式(bookkeeping procedures) :6t73\O
过账(posting) vvxD}p=y
会计致迹╝ccounting entry)
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会计循环(accounting cycle) l{C]0^6>i
会计账簿(Book of accounts) 8gE p5
活页式账簿(loose-leaf book) HP[B%
集合分配账户(clearing accounts) t!/~_}eD J
计价对比账户(matching accounts) 'R+^+urq^
记账方法(bookkeeping methods) e\[q3J
记账规则(recording rules) [j@i^B &
记账凭证(voucher) dazML|1ow
记账凭证核算形式(Bookkeeping proced ureusing vouchers) 9ETdO,L)f
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) z,m3U
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简单分录(simple entry) qtZzJ>Y
结算账户(settlement accounts) E`^D9:3:)
结账(closing account) #'%ii,;wQ
结账分录(closing entry) AU`z.Isf
借贷记账法(debit-credit bookkeeping) R+uZi~
通用日记账核算形式(bookkeeping procedure using general journal) LsIZeL^