产品成本计划(the plan of product costs) =GJ)4os
产品成本(product cost) :&`,T.N.vK
初级会计 Mp,aQ0bNS
汇总原始凭证(cumulative source document) y1Op Z
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) Bm4fdf#A]
工作底稿(working paper) #Pr
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复式记账凭证(mvltiple account titles voucher) HyGu3
复式记账法(Double entry bookkeeping) 8'|_O
复合分录(compound entry) y^
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划线更正法(correction by drawing a straight ling) O0RV>Ml'&
汇总原始凭证(cumulative source document) Zt/4|&w
会计凭证(accounting documents) }=$>
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会计科目表(chart of accounts)
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会计科目(account title) _MxKfah'
红字更正法(correction by using red ink) ?M9?GodbP.
会计核算形式(bookkeeping procedures) Gc*p%2c
过账(posting) 9:JQ*O$
会计致迹╝ccounting entry) :J;&Z{
会计循环(accounting cycle) HA`qU
会计账簿(Book of accounts) =QS%D*.|D
活页式账簿(loose-leaf book) (,^jgv|I
集合分配账户(clearing accounts) |* v w(
计价对比账户(matching accounts) n@_aTY
记账方法(bookkeeping methods) lOEB ,/P
记账规则(recording rules) }UX0 eI4
记账凭证(voucher) MHPh!
记账凭证核算形式(Bookkeeping proced ureusing vouchers) B2T=O %
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) wn/Y5
简单分录(simple entry) RH~I/4e
结算账户(settlement accounts) 6Ij'z9nJw
结账(closing account) ,-`A6ehg
结账分录(closing entry) EZJ[+ -Q;
借贷记账法(debit-credit bookkeeping) a?1Ml>R6P
通用日记账核算形式(bookkeeping procedure using general journal) -=4{X
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