产品成本计划(the plan of product costs) =~
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产品成本(product cost) 6h)
&h1Yd
初级会计 9%Vy,
汇总原始凭证(cumulative source document) qm9=Ga5
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) JS?%zj&@
工作底稿(working paper) 0X
C3O 8q
复式记账凭证(mvltiple account titles voucher) J
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Z
复式记账法(Double entry bookkeeping) P~&J@8)c
复合分录(compound entry) =pj3G?F#
划线更正法(correction by drawing a straight ling) `Um-Y'KE
汇总原始凭证(cumulative source document) 7uu\R=$
会计凭证(accounting documents) hq&9S{E
p
会计科目表(chart of accounts) I!lR 7%
会计科目(account title) "fN
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红字更正法(correction by using red ink) N3)n**
会计核算形式(bookkeeping procedures) m.gv?
过账(posting) 5+b73R3r
会计致迹╝ccounting entry) -) +B!"1
会计循环(accounting cycle) [T3%Xt'4
会计账簿(Book of accounts) s`y
g?CR`,
活页式账簿(loose-leaf book) McbbEs=)
集合分配账户(clearing accounts) >~'z%
计价对比账户(matching accounts) 2J)
记账方法(bookkeeping methods) ^mut-@ N9
记账规则(recording rules) zTq"kxn'
记账凭证(voucher) 3_&s'sG5
记账凭证核算形式(Bookkeeping proced ureusing vouchers) 5]kv1nQ
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) p9MJa[}V
简单分录(simple entry) U9\w)D|+eE
结算账户(settlement accounts) ZBQ @S
结账(closing account) =<TJ[,h
et
结账分录(closing entry) so Lmr's
借贷记账法(debit-credit bookkeeping) ?5%o-hB|
通用日记账核算形式(bookkeeping procedure using general journal) kf95 )iLo