产品成本计划(the plan of product costs) eN0P9.eqM
产品成本(product cost) WoL9V"]
初级会计 #;9H@:N
汇总原始凭证(cumulative source document) DrS~lTf=>
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) t> Q{yw
工作底稿(working paper) !MZw#=D`
复式记账凭证(mvltiple account titles voucher) q/@dR{-
复式记账法(Double entry bookkeeping) Qb^q+C)o]
复合分录(compound entry) (4~WWU (iT
划线更正法(correction by drawing a straight ling) L0Vgo
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汇总原始凭证(cumulative source document) =7[)'
会计凭证(accounting documents) .e[Tu|qo
会计科目表(chart of accounts) Q/_#k/R
会计科目(account title) .{dE}2^
红字更正法(correction by using red ink) -R+zeu(e'
会计核算形式(bookkeeping procedures) }*;EFR 6'
过账(posting) +!>LY
会计致迹╝ccounting entry) "h$R ]~eG
会计循环(accounting cycle) M$#sc`4*
会计账簿(Book of accounts) \d68-JS@~
活页式账簿(loose-leaf book) MZm'npRf
集合分配账户(clearing accounts) 3l:XhLOj
计价对比账户(matching accounts) mVf.sA8
记账方法(bookkeeping methods) Y5TS>iEE]
记账规则(recording rules) 2bQ/0?.).-
记账凭证(voucher) eqzTQen
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记账凭证核算形式(Bookkeeping proced ureusing vouchers) ^ "
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记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) XCPb9<L
简单分录(simple entry) `"<2)yq?
结算账户(settlement accounts) =:K@zlO:
结账(closing account) P.4E{.)(
结账分录(closing entry) .j 'wQ+_
借贷记账法(debit-credit bookkeeping) Z.jCera.
通用日记账核算形式(bookkeeping procedure using general journal) lSCY5[?