产品成本计划(the plan of product costs)
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产品成本(product cost) TeSF
初级会计 " P c"{w
汇总原始凭证(cumulative source document) ^
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汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) FE,&_J"
工作底稿(working paper) LcI,Dy|P
复式记账凭证(mvltiple account titles voucher) :Em[>XA
复式记账法(Double entry bookkeeping) 3FR'N%+
复合分录(compound entry) .n'z\]-/Q
划线更正法(correction by drawing a straight ling) 8xW_N"P.>
汇总原始凭证(cumulative source document) <p;cR` %uE
会计凭证(accounting documents) `9SuDuw;s
会计科目表(chart of accounts)
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会计科目(account title) Y1vl,Yi
红字更正法(correction by using red ink) Ox#%Dm2
会计核算形式(bookkeeping procedures) Zu951+&`
过账(posting) R-+k>_96|
会计致迹╝ccounting entry) +q[puFfl
会计循环(accounting cycle) ]#z^[XG
会计账簿(Book of accounts) ,Y6Me+5B
活页式账簿(loose-leaf book) L}7c{6!F7
集合分配账户(clearing accounts) /~Zxx}<;
计价对比账户(matching accounts) p)NhV
记账方法(bookkeeping methods) 8wKF.+_A
记账规则(recording rules) GdVq+,Ge
记账凭证(voucher)
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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) }%Dsy2:y
简单分录(simple entry) S4508l
结算账户(settlement accounts) Z<T%:F
结账(closing account) Ju4={^#
结账分录(closing entry)
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借贷记账法(debit-credit bookkeeping) xj~5/)XX|X
通用日记账核算形式(bookkeeping procedure using general journal) yu"enA