产品成本计划(the plan of product costs) Q1|6;4L
产品成本(product cost) B_[I/ ?
初级会计 \reVA$M[
汇总原始凭证(cumulative source document) u/|@iWK:
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) urkuG4cY
工作底稿(working paper) 3mYW]
复式记账凭证(mvltiple account titles voucher) "1a!]45 +
复式记账法(Double entry bookkeeping) ipMSMk7gx
复合分录(compound entry) /d6Rdl`w
划线更正法(correction by drawing a straight ling) ^{IZpT3
汇总原始凭证(cumulative source document) PN9vg9'
会计凭证(accounting documents) KC; o
会计科目表(chart of accounts) R0#scr
会计科目(account title) @+zWLq!1pB
红字更正法(correction by using red ink) @}Ry7H0O
会计核算形式(bookkeeping procedures) 1 Vc_jYO@
过账(posting) !nJl.Y$
会计致迹╝ccounting entry) '3^ q
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会计循环(accounting cycle) >Ho=L)u
会计账簿(Book of accounts) 2.Ww(`swL
活页式账簿(loose-leaf book) \hI?XnL
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集合分配账户(clearing accounts) GK,{$SC+=
计价对比账户(matching accounts) oI`Mn3N
记账方法(bookkeeping methods) rxol7"2l
记账规则(recording rules) 2uT6M%OC
记账凭证(voucher) ,)d`_AD+5
记账凭证核算形式(Bookkeeping proced ureusing vouchers) IFr"IOr'l
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) w0nbL^f
简单分录(simple entry) .eVX/6,
结算账户(settlement accounts) E Lq1
结账(closing account) =,ax"C?pR
结账分录(closing entry) a]P%Y.?r
借贷记账法(debit-credit bookkeeping) qHe
H/e%`V
通用日记账核算形式(bookkeeping procedure using general journal) 1V[Zk
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