产品成本计划(the plan of product costs) *}cF]8c5W
产品成本(product cost) L)4TW6IUk
初级会计 X|@|ZRN
汇总原始凭证(cumulative source document) tJ[Hcx*N
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) !&ac}uD^g
工作底稿(working paper) pgfI1`h
复式记账凭证(mvltiple account titles voucher) XEY((VL0
复式记账法(Double entry bookkeeping) 9kQ~)4#
复合分录(compound entry)
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划线更正法(correction by drawing a straight ling) 8xZN4ck_@
汇总原始凭证(cumulative source document)
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会计凭证(accounting documents) @tRq(*(/:
会计科目表(chart of accounts) k g0Z(T:&8
会计科目(account title) , z<\ Z!+=
红字更正法(correction by using red ink) 0:Ak4L6k
会计核算形式(bookkeeping procedures) aZ@Ke$jD
过账(posting) I(
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会计致迹╝ccounting entry) X#Ajt/XQ
会计循环(accounting cycle) 83Bp_K2\
会计账簿(Book of accounts) 9=K=gfZ
活页式账簿(loose-leaf book) LezM=om.
集合分配账户(clearing accounts) l%rwJLN1
计价对比账户(matching accounts) CXb)k.L
记账方法(bookkeeping methods) KPs5? X
记账规则(recording rules) sn]8h2z
记账凭证(voucher) =uIu0_v
记账凭证核算形式(Bookkeeping proced ureusing vouchers) M~zdcVTbH
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) 2_R'Kl![
简单分录(simple entry) OtrO"K
结算账户(settlement accounts) vB#&XK.aW
结账(closing account) WpWnwQY`#
结账分录(closing entry) l{E+j%
借贷记账法(debit-credit bookkeeping) ~NMal]Fwx
通用日记账核算形式(bookkeeping procedure using general journal) wMT?p/9Blm