产品成本计划(the plan of product costs) 0PUSCka'6
产品成本(product cost) w0<1=;_%
初级会计 y{tM|
汇总原始凭证(cumulative source document) iy_3#x5>
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) YsTF
10
工作底稿(working paper) ._'.F'd
复式记账凭证(mvltiple account titles voucher) brF) %x`
复式记账法(Double entry bookkeeping) $V_w4!:Q
复合分录(compound entry) *tDxwD7
划线更正法(correction by drawing a straight ling) -Zg@#H
汇总原始凭证(cumulative source document) ?i~mt'O
会计凭证(accounting documents) v:9Vp{)
会计科目表(chart of accounts) {qH+S/
会计科目(account title) j(_6.zf
红字更正法(correction by using red ink) 3|/zlKZz
会计核算形式(bookkeeping procedures) c&SSf_0O*
过账(posting) :%zA X
会计致迹╝ccounting entry) reoCyP\!!
会计循环(accounting cycle) N\hHu6
会计账簿(Book of accounts) }\ya6Gi8
活页式账簿(loose-leaf book) 0qN?4h)7
集合分配账户(clearing accounts) bGp3V. H
计价对比账户(matching accounts) _ukBp*u
记账方法(bookkeeping methods) ~llw_w
记账规则(recording rules)
JU=4v!0
记账凭证(voucher) >?$qKu
记账凭证核算形式(Bookkeeping proced ureusing vouchers) U,~Z 2L
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) emS7q|^
简单分录(simple entry) R&L^+?
结算账户(settlement accounts) \e?w8R.6w^
结账(closing account) QUc&f+~
结账分录(closing entry) z'Fu} ho
借贷记账法(debit-credit bookkeeping) }_?FmuU
通用日记账核算形式(bookkeeping procedure using general journal) FK,YVY