产品成本计划(the plan of product costs) S].=gR0:
产品成本(product cost) Yjo$^q
初级会计 0Me*X
汇总原始凭证(cumulative source document) Q<]~>cd^
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers)
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工作底稿(working paper) q#W7.8 Z@
复式记账凭证(mvltiple account titles voucher) Rb_HD
复式记账法(Double entry bookkeeping) 1EW-%GQO
复合分录(compound entry) imE5$;
划线更正法(correction by drawing a straight ling) T""y)%
汇总原始凭证(cumulative source document) ti`
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会计凭证(accounting documents) ]stAC3
会计科目表(chart of accounts) cpV:y
会计科目(account title) =\IcUY,4
红字更正法(correction by using red ink) muSQFIvt
会计核算形式(bookkeeping procedures) ~O{sOl
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过账(posting) ^:0NKq\
会计致迹╝ccounting entry) .F=15A
会计循环(accounting cycle) hM*T{|y
会计账簿(Book of accounts) @21G[!%J
活页式账簿(loose-leaf book) VK9I#
集合分配账户(clearing accounts) |0Kj0u8T
计价对比账户(matching accounts) d7o~$4h|
记账方法(bookkeeping methods) ~5aq.hF1,A
记账规则(recording rules) F*WWv&\X
记账凭证(voucher) h 9V9.'
记账凭证核算形式(Bookkeeping proced ureusing vouchers) d OY+| P\
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) E.Hw|y0_(|
简单分录(simple entry) HaeF`gI^Ee
结算账户(settlement accounts) 6"Tr$E
结账(closing account) ?k4O)?28
结账分录(closing entry) Q$iGpTL
借贷记账法(debit-credit bookkeeping) e W*nRha
通用日记账核算形式(bookkeeping procedure using general journal) Mnpb".VU#T