产品成本计划(the plan of product costs) d6O[ @CyP
产品成本(product cost) \hXDO_U
初级会计 d0D]Q
汇总原始凭证(cumulative source document) r
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汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) /wp6KXm
工作底稿(working paper) s<Ziegmw|g
复式记账凭证(mvltiple account titles voucher) ;p//QJB9
复式记账法(Double entry bookkeeping) *w&e\i|7
复合分录(compound entry) ax`o>_)
划线更正法(correction by drawing a straight ling) R_C)
汇总原始凭证(cumulative source document) 1?}T=)3+$
会计凭证(accounting documents) V!Uc(
会计科目表(chart of accounts) TOt dUO
会计科目(account title) ;l+Leex
红字更正法(correction by using red ink) LV Ge]
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会计核算形式(bookkeeping procedures) s;e\ pt
过账(posting) COlqcq'qAu
会计致迹╝ccounting entry) S[gx{Bxiw
会计循环(accounting cycle) <)9y{J}s:
会计账簿(Book of accounts) dd;~K&_Q/i
活页式账簿(loose-leaf book) fC`&g~yK'
集合分配账户(clearing accounts) :;}P*T*PU
计价对比账户(matching accounts) M%HU4pTW#o
记账方法(bookkeeping methods) e
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记账规则(recording rules) G{}VPcrbC
记账凭证(voucher) -n
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记账凭证核算形式(Bookkeeping proced ureusing vouchers) M3\AY30L
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) K?;DMUSY\
简单分录(simple entry) zX[
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结算账户(settlement accounts)
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结账(closing account) K+eM
结账分录(closing entry) L *wYx|
借贷记账法(debit-credit bookkeeping) t Q)qCk07
通用日记账核算形式(bookkeeping procedure using general journal) >:-
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