产品成本计划(the plan of product costs) QU#u5sX A
产品成本(product cost) /~8<;N>,+
初级会计
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汇总原始凭证(cumulative source document) A^m]DSFOO
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) @;6I94Bp
工作底稿(working paper) nnzfKn:J
复式记账凭证(mvltiple account titles voucher) 6w? l
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复式记账法(Double entry bookkeeping) &Zzd6[G+
复合分录(compound entry) bOB<m4
划线更正法(correction by drawing a straight ling) "k;j@
汇总原始凭证(cumulative source document) `Kt]i5[ "
会计凭证(accounting documents) 0mb|JoE(
会计科目表(chart of accounts) _`oP*g =
会计科目(account title) x|7vN E=Q
红字更正法(correction by using red ink) H3}eFl=i2
会计核算形式(bookkeeping procedures) W[$GB_A)
过账(posting) 3d1$w
会计致迹╝ccounting entry) HsF8$C$z
会计循环(accounting cycle) n#US4&uT4A
会计账簿(Book of accounts) }L!%^siG_
活页式账簿(loose-leaf book) 5W Z9z-6
集合分配账户(clearing accounts) ~ z< &vQ=
计价对比账户(matching accounts) J~e%EjN5e
记账方法(bookkeeping methods) 5xS
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记账规则(recording rules) `wMHjcUP
记账凭证(voucher) LH:M`\(DL1
记账凭证核算形式(Bookkeeping proced ureusing vouchers) (t.OqgY
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) (G
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简单分录(simple entry) KTmduf7DL
结算账户(settlement accounts) FX->_}kL=
结账(closing account) >~%EB?8
结账分录(closing entry) 9Kpzj43
借贷记账法(debit-credit bookkeeping) 1"hd5a
通用日记账核算形式(bookkeeping procedure using general journal) |}FK;@'I 6