产品成本计划(the plan of product costs) Xj"/6|X
产品成本(product cost) g}|a-
初级会计 "R+
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汇总原始凭证(cumulative source document) :1eI"])(
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) @no]*?Gpa
工作底稿(working paper) )y'`C@ijI
复式记账凭证(mvltiple account titles voucher) 6tI7vLmG
复式记账法(Double entry bookkeeping) >>Hsx2M
复合分录(compound entry)
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划线更正法(correction by drawing a straight ling) *fW&-ic
汇总原始凭证(cumulative source document) S20x
会计凭证(accounting documents) )-|A|1Uo
会计科目表(chart of accounts) TbU\qc
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会计科目(account title) p9XHYf72
红字更正法(correction by using red ink) -r]s #$
会计核算形式(bookkeeping procedures) D}px=?
过账(posting) n99:2r_
会计致迹╝ccounting entry) f(
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会计循环(accounting cycle) ?cCh?>h
会计账簿(Book of accounts) rw8O<No4.o
活页式账簿(loose-leaf book) ,ZV<o!\
集合分配账户(clearing accounts) ~ygiKsD6b
计价对比账户(matching accounts) [wRk)kl`
记账方法(bookkeeping methods) ;#78`x2
记账规则(recording rules) T,Cq;|g5E
记账凭证(voucher) "v/^nH
记账凭证核算形式(Bookkeeping proced ureusing vouchers) u!oHP
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) r-'\<d(J$
简单分录(simple entry) 3l->$R]
结算账户(settlement accounts) m LPQ5`_
结账(closing account) WW0N"m'
结账分录(closing entry) X}0
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借贷记账法(debit-credit bookkeeping) o DPs xw
通用日记账核算形式(bookkeeping procedure using general journal) oiJa1X