产品成本计划(the plan of product costs) IHe/xQ@
产品成本(product cost) ~T9/#-e>BF
初级会计 >Nvjl~o5
汇总原始凭证(cumulative source document) J]v%q,"
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) '{E@*T/<.
工作底稿(working paper) XaCX!Lr,
复式记账凭证(mvltiple account titles voucher) m=?KZ?U`
复式记账法(Double entry bookkeeping) (}a8"]Z
复合分录(compound entry) hakKs.U|[
划线更正法(correction by drawing a straight ling) 9XPo3;
汇总原始凭证(cumulative source document) ^oVs+ vC
会计凭证(accounting documents) 8JM&(
Q%#
会计科目表(chart of accounts) {aY%gk?y#>
会计科目(account title) V@Rrn <l
红字更正法(correction by using red ink) cVubb}ou
会计核算形式(bookkeeping procedures) D&/kCi= R
过账(posting) [baiH|5>
会计致迹╝ccounting entry) 'h/C oTk@,
会计循环(accounting cycle) HGXt
会计账簿(Book of accounts) )\_:{ c
活页式账簿(loose-leaf book) 6qRx0"qB
集合分配账户(clearing accounts) |kw)KEi}H
计价对比账户(matching accounts) o}W%I/s
记账方法(bookkeeping methods) 74H)|Dkx
记账规则(recording rules) >ZPsjQuf"
记账凭证(voucher) eAXc:222
记账凭证核算形式(Bookkeeping proced ureusing vouchers) N03HQp)g
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) f47Od-\-
简单分录(simple entry) =4[v3Qx
结算账户(settlement accounts) ko Z
结账(closing account) E}Y!O"CAV
结账分录(closing entry)
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借贷记账法(debit-credit bookkeeping) fG}tMSI
通用日记账核算形式(bookkeeping procedure using general journal) |(pRaiJ