产品成本计划(the plan of product costs) .6?"<zdPU
产品成本(product cost) =u~nLL
初级会计 k.@![w\ea
汇总原始凭证(cumulative source document) Q PH=`s
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) `y8pwWo-o
工作底稿(working paper) P8 X07IK
复式记账凭证(mvltiple account titles voucher) ;m/e|_4;y
复式记账法(Double entry bookkeeping) uo F.f$%"
复合分录(compound entry) 0.GFg${v`
划线更正法(correction by drawing a straight ling) ,0l
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汇总原始凭证(cumulative source document) 4;`z6\u9-
会计凭证(accounting documents) CK* *RZ
会计科目表(chart of accounts) MlO OB
会计科目(account title) CEy\1D
红字更正法(correction by using red ink) V^~RDOSy7n
会计核算形式(bookkeeping procedures) a[{$4JpK
过账(posting) =j7Du[?Vu
会计致迹╝ccounting entry) XqH@3Ehk
会计循环(accounting cycle) "k zKQ~
会计账簿(Book of accounts) @!ChPl
活页式账簿(loose-leaf book) ^
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集合分配账户(clearing accounts) {UNH?2
计价对比账户(matching accounts) K.tNV{OL
记账方法(bookkeeping methods) 8NN+Z<
记账规则(recording rules) Xfiwblg
记账凭证(voucher)
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记账凭证核算形式(Bookkeeping proced ureusing vouchers) xATx2*@X2
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) 0B6!$) *-i
简单分录(simple entry) CTMC78=9}
结算账户(settlement accounts) G|i0n
结账(closing account) w OL,L U
结账分录(closing entry) D%SOX N
借贷记账法(debit-credit bookkeeping) Ds1h18
通用日记账核算形式(bookkeeping procedure using general journal) D
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