产品成本计划(the plan of product costs) =R=V
产品成本(product cost) M )ET1ZM
初级会计 K} CgFBk
汇总原始凭证(cumulative source document) 6X
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汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) hH`x*:Qja
工作底稿(working paper) VwI
复式记账凭证(mvltiple account titles voucher) 6RbDc*
复式记账法(Double entry bookkeeping) w80X~
复合分录(compound entry) 2uEI@B
划线更正法(correction by drawing a straight ling) =v<w29P(g
汇总原始凭证(cumulative source document) ;3/}"yG<p
会计凭证(accounting documents) ]pvHsiI:
会计科目表(chart of accounts) DKS1Sm6d0
会计科目(account title) "0!h-bQN
红字更正法(correction by using red ink) y8$3kXh
会计核算形式(bookkeeping procedures) lBfthLBa
过账(posting) fo,0NxF9
会计致迹╝ccounting entry) :i!fPN n
会计循环(accounting cycle) ` &A`&-nc=
会计账簿(Book of accounts) 6!]@S|vDX
活页式账簿(loose-leaf book) BHY-fb@R]H
集合分配账户(clearing accounts) aLg,-@
计价对比账户(matching accounts) !kSemDC
记账方法(bookkeeping methods)
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记账规则(recording rules) vNw(hT5750
记账凭证(voucher) STwGp<8
记账凭证核算形式(Bookkeeping proced ureusing vouchers) wG)e8,#
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) sc]#T)xG
简单分录(simple entry) \)dp
结算账户(settlement accounts) 9^!.!%6O$
结账(closing account) {Z/iYHv~#c
结账分录(closing entry) 'f{13-#X@
借贷记账法(debit-credit bookkeeping) IIAp-Y~B
通用日记账核算形式(bookkeeping procedure using general journal) US)i"l7:H*