产品成本计划(the plan of product costs) hko0
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产品成本(product cost) I#QBJ#
初级会计 k`Nc<nN
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汇总原始凭证(cumulative source document) AVyO5>w
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) _hyboQi
工作底稿(working paper) BuMBnbT
复式记账凭证(mvltiple account titles voucher) bFk >IifN
复式记账法(Double entry bookkeeping) VH7VJ [
复合分录(compound entry) #?.Yc%5B
划线更正法(correction by drawing a straight ling) 1lZl10M:f
汇总原始凭证(cumulative source document) 5qtZ`1H
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会计凭证(accounting documents) w!o[pvyR$
会计科目表(chart of accounts) /gT$ d2{
会计科目(account title) )K.~A&y@
红字更正法(correction by using red ink) mw%do&e
会计核算形式(bookkeeping procedures) @'`!2[2'?
过账(posting) DK 4 8
会计致迹╝ccounting entry) &3lg\&"
会计循环(accounting cycle) {#N](yUm
会计账簿(Book of accounts) T8E=}!68w}
活页式账簿(loose-leaf book) AFO g*{1
集合分配账户(clearing accounts) 57IAH$n8o
计价对比账户(matching accounts)
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记账方法(bookkeeping methods) H%NIdgo}
记账规则(recording rules) 6j{9\
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记账凭证(voucher) S05+G}[$
记账凭证核算形式(Bookkeeping proced ureusing vouchers) rtf\{u9 }g
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) :&ir5xHS
简单分录(simple entry) V8ka*VJ(B
结算账户(settlement accounts) ;n_ |t/=
结账(closing account) WGFp<R
结账分录(closing entry) W]MKc&R
借贷记账法(debit-credit bookkeeping) -C]RFlV
通用日记账核算形式(bookkeeping procedure using general journal) 8 hx4N