产品成本计划(the plan of product costs) ?DkMzR)u
产品成本(product cost) \no[>L]
初级会计 x+"~-KO8q$
汇总原始凭证(cumulative source document) $r9Sn
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) |qJQWmJO&U
工作底稿(working paper) cI'&gT5
复式记账凭证(mvltiple account titles voucher) W=o90TwbN
复式记账法(Double entry bookkeeping) NZ'S~Lr
复合分录(compound entry) ) ]U-7
划线更正法(correction by drawing a straight ling) $ W(m
汇总原始凭证(cumulative source document) I*
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会计凭证(accounting documents) Q,Hw@
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会计科目表(chart of accounts) +%8c8]2
会计科目(account title) 9~<HTH
红字更正法(correction by using red ink) CfoSow-
会计核算形式(bookkeeping procedures) 3*3WO,9
过账(posting) Sq}hx
会计致迹╝ccounting entry) 91r#lDR
会计循环(accounting cycle) L\5j"]
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会计账簿(Book of accounts) "Q#/J)N
活页式账簿(loose-leaf book) zhU)bb[A
集合分配账户(clearing accounts) m
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计价对比账户(matching accounts)
s<xD$K~rM
记账方法(bookkeeping methods) @X"p"3V
记账规则(recording rules) 4\Y2{Z>P?
记账凭证(voucher) rcPP-+XW
记账凭证核算形式(Bookkeeping proced ureusing vouchers) 2md1GWyP
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) sE-E\+
简单分录(simple entry) AIF?+i%H}
结算账户(settlement accounts) N0sf
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结账(closing account) 6?Rm>+2>v
结账分录(closing entry) ^~0\d;l
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借贷记账法(debit-credit bookkeeping) "ZNiTND
通用日记账核算形式(bookkeeping procedure using general journal) o';sHa'