产品成本计划(the plan of product costs) vbFY}
产品成本(product cost) D~2,0K
初级会计 1VJE+3
汇总原始凭证(cumulative source document) 183'1Z$KA
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) ^B]M- XG
工作底稿(working paper) /Q{Jf+>R>
复式记账凭证(mvltiple account titles voucher) tTQ>pg1{qh
复式记账法(Double entry bookkeeping) ^R K[-tVV
复合分录(compound entry) y .
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划线更正法(correction by drawing a straight ling) 5#WZXhlc}
汇总原始凭证(cumulative source document) r1F5&?{q
会计凭证(accounting documents) 8kO|t!?:U
会计科目表(chart of accounts) C5;"mo-
会计科目(account title) V3F2Z_VH2
红字更正法(correction by using red ink) NIV&)`w
会计核算形式(bookkeeping procedures) _Se>X=
过账(posting) HHg=:>L z
会计致迹╝ccounting entry) q]'VVlP)
会计循环(accounting cycle) pMs%`j#T
会计账簿(Book of accounts) KOwEw~
活页式账簿(loose-leaf book) dd98vVj
集合分配账户(clearing accounts) Z>Sv[Ec
计价对比账户(matching accounts) i,b>&V/Y$
记账方法(bookkeeping methods) Q.vtU%T
记账规则(recording rules) @bD,^3 U
记账凭证(voucher) t%N#Yh!
记账凭证核算形式(Bookkeeping proced ureusing vouchers) |%b' L.$4
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) p/SJt0
简单分录(simple entry) dL[mX .j"
结算账户(settlement accounts) s_EiA _
结账(closing account) [.3M>,)+-
结账分录(closing entry) L;grH5K5
借贷记账法(debit-credit bookkeeping) Z\LW<**b
通用日记账核算形式(bookkeeping procedure using general journal) #[Ns\%Ri0