产品成本计划(the plan of product costs) !E">r
产品成本(product cost) `
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初级会计 K,(37Id'
汇总原始凭证(cumulative source document) W:
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汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) t
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工作底稿(working paper) x8
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复式记账凭证(mvltiple account titles voucher) *gF8"0s
复式记账法(Double entry bookkeeping) 3pg_`
复合分录(compound entry) 9>?3FMKdY
划线更正法(correction by drawing a straight ling) ]yI~S(
汇总原始凭证(cumulative source document) :'p+Ql~c
会计凭证(accounting documents) {WJ9!pA!lk
会计科目表(chart of accounts) EAafi<n
会计科目(account title) 4UP#~
红字更正法(correction by using red ink) {[&$W8Li
会计核算形式(bookkeeping procedures) s\&qvL1D
过账(posting) 1 ? be
会计致迹╝ccounting entry) Jd#g"a>zZ
会计循环(accounting cycle) Q#!|h:K
会计账簿(Book of accounts) 6WUP#c@{
活页式账簿(loose-leaf book) R8ZI}C1
集合分配账户(clearing accounts) Tk1U
计价对比账户(matching accounts) kD1[6cJ!=.
记账方法(bookkeeping methods) xg*)o* ?
记账规则(recording rules) 86+nFk
记账凭证(voucher) <E/"v
记账凭证核算形式(Bookkeeping proced ureusing vouchers) k6.<