产品成本计划(the plan of product costs) l6< bV#_qe
产品成本(product cost) 3/4r\%1b+
初级会计 <CGJ:% AY
汇总原始凭证(cumulative source document)
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汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) F'^?s= QX
工作底稿(working paper) 48n 7<M;I
复式记账凭证(mvltiple account titles voucher) JI|MR#_u
复式记账法(Double entry bookkeeping) 1g_D
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复合分录(compound entry) 'klYGp
划线更正法(correction by drawing a straight ling) #>O>=#Q
汇总原始凭证(cumulative source document) v42Z&PO
会计凭证(accounting documents) "$PX[:
会计科目表(chart of accounts) e2L4E8ST<
会计科目(account title) `*--vSi
红字更正法(correction by using red ink) |M(0CYO
会计核算形式(bookkeeping procedures) ++Fk8R/$U[
过账(posting) &``nYI g/
会计致迹╝ccounting entry) ?m dGMf)
会计循环(accounting cycle) @Jr@
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会计账簿(Book of accounts) bSS=<G9
活页式账簿(loose-leaf book) 9Vtn62+
集合分配账户(clearing accounts) mI-9=6T_
计价对比账户(matching accounts) ljJR7<
记账方法(bookkeeping methods) xc_-1u4a9
记账规则(recording rules) $Ce;}sM
记账凭证(voucher) 0i/!nke.
记账凭证核算形式(Bookkeeping proced ureusing vouchers) QZamf
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记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) )UAkg
简单分录(simple entry) nsy eid*
结算账户(settlement accounts) )G@/E^ySM
结账(closing account) L<_zQ
结账分录(closing entry) 0'~Iv\s
借贷记账法(debit-credit bookkeeping) Yo[Pu< zR
通用日记账核算形式(bookkeeping procedure using general journal) Z'o'd_g>I+