产品成本计划(the plan of product costs) lb"T'}q
产品成本(product cost) nRX<$OzTV
初级会计 pBQ[lPCY/
汇总原始凭证(cumulative source document) k<"N^+GSz
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) 7bJM
$
工作底稿(working paper) lWf(!=0m
复式记账凭证(mvltiple account titles voucher) K:pG<oV|}
复式记账法(Double entry bookkeeping) % %2~%FVb
复合分录(compound entry) d{C8}U
划线更正法(correction by drawing a straight ling) y G>sBc
汇总原始凭证(cumulative source document) kQ)2DCbdn
会计凭证(accounting documents) W}wd?WIps
会计科目表(chart of accounts) :+ "JPF4X
会计科目(account title) Ac[;S!R
红字更正法(correction by using red ink) ]7
h;MR
会计核算形式(bookkeeping procedures) PKs$Q=Ol<|
过账(posting) FOcDBCrOe
会计致迹╝ccounting entry) 0XL[4[LdA
会计循环(accounting cycle) \}Pr!tk!
会计账簿(Book of accounts) _b=})**
活页式账簿(loose-leaf book) *I9G"R8
集合分配账户(clearing accounts) q#Ik3 5
计价对比账户(matching accounts) Q?9eu%G6I
记账方法(bookkeeping methods) zH@+\#M
记账规则(recording rules) {Z[kvXf"mZ
记账凭证(voucher) ]d&;QZ#w
记账凭证核算形式(Bookkeeping proced ureusing vouchers)
"M]`>eixL
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) e9B$"_ &2
简单分录(simple entry) :!,.c$M
结算账户(settlement accounts) #m
O.[IuD
结账(closing account) WS$~o*Z8
结账分录(closing entry) r8L'C
借贷记账法(debit-credit bookkeeping) Gs}lw'pK
通用日记账核算形式(bookkeeping procedure using general journal) a&R,jq