产品成本计划(the plan of product costs) bXi!_'z$
产品成本(product cost) ?C`r3
初级会计 \(MIDCZ@-
汇总原始凭证(cumulative source document) W\2 ']7}e
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) Za,myuI+
工作底稿(working paper) N%F4ug@i
复式记账凭证(mvltiple account titles voucher) 5eiKMKW[
复式记账法(Double entry bookkeeping) nb.|^O?
复合分录(compound entry) j5[Y0)pV\
划线更正法(correction by drawing a straight ling) ?<` ;lu/eL
汇总原始凭证(cumulative source document) nTl2F1(sV7
会计凭证(accounting documents) _= cU2
会计科目表(chart of accounts) \n`/?\r.z
会计科目(account title) k1.%ZZMM
红字更正法(correction by using red ink) S Rk%BJ? ~
会计核算形式(bookkeeping procedures) /9=r.Vxh
过账(posting) )$ h!lAo
会计致迹╝ccounting entry) g4u6#.m(
会计循环(accounting cycle) }K5okxio
会计账簿(Book of accounts) c5_/i7
活页式账簿(loose-leaf book) fy$?~Ji&
集合分配账户(clearing accounts) @QMy!y_K~m
计价对比账户(matching accounts) U:z5`z!
记账方法(bookkeeping methods) d'"|Qg_'
记账规则(recording rules) /,_m\JkwL
记账凭证(voucher) "BVp37m;?
记账凭证核算形式(Bookkeeping proced ureusing vouchers) {a__/I>)
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) H,c`=Ii3
简单分录(simple entry) (g*j+i
结算账户(settlement accounts) >(-A"jf
结账(closing account) &)jq
3
结账分录(closing entry) nEUUD3a
借贷记账法(debit-credit bookkeeping) kno[ !A7_6
通用日记账核算形式(bookkeeping procedure using general journal) 8{i
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