产品成本计划(the plan of product costs) 6|n3Q$p
产品成本(product cost) CKe72OC
初级会计 A['(@Bz#7~
汇总原始凭证(cumulative source document) 9eP*N(m<
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) e];IQ
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工作底稿(working paper) e&8Meiv+d
复式记账凭证(mvltiple account titles voucher) L8'4d'N+>
复式记账法(Double entry bookkeeping) [N%InsA9k
复合分录(compound entry) cp~6\F;c
划线更正法(correction by drawing a straight ling) sm G?y~
汇总原始凭证(cumulative source document) "5FP$oR
会计凭证(accounting documents) Iix:Y}
会计科目表(chart of accounts) =HIKn6C<
会计科目(account title) -Q
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红字更正法(correction by using red ink) s?1Aj<
会计核算形式(bookkeeping procedures) c w)J+Lyh
过账(posting) roG<2i F
会计致迹╝ccounting entry) UA6
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会计循环(accounting cycle) `}uM91
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会计账簿(Book of accounts) 4, Vx3QFZ
活页式账簿(loose-leaf book) edpR x"_
集合分配账户(clearing accounts) jVGAgR=[G
计价对比账户(matching accounts) l& sEdEA
记账方法(bookkeeping methods) ?5lO1(
记账规则(recording rules) =u
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记账凭证(voucher) D,FgX/&i/
记账凭证核算形式(Bookkeeping proced ureusing vouchers) l<S3<'&
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) ?/hS1yD;
简单分录(simple entry) Xq37:E2
结算账户(settlement accounts) ?aBAmyxm
结账(closing account) ngd4PN>{4
结账分录(closing entry) \}=W*xxB
借贷记账法(debit-credit bookkeeping)
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通用日记账核算形式(bookkeeping procedure using general journal) vfhoN]v