产品成本计划(the plan of product costs) qgrJi +WZ
产品成本(product cost) 5[
zN M
初级会计 GEWjQ;g
汇总原始凭证(cumulative source document) u1%URen[x
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) ~(^P(
工作底稿(working paper) ukSv70Ev
复式记账凭证(mvltiple account titles voucher) ^HC6v;K
复式记账法(Double entry bookkeeping) b"h'7 C/
复合分录(compound entry) *U[yeE].
划线更正法(correction by drawing a straight ling) A`Z/B[)
汇总原始凭证(cumulative source document) N y'\Q"Y]
会计凭证(accounting documents) vV}w>A
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会计科目表(chart of accounts) }<04\t?
会计科目(account title) ]
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红字更正法(correction by using red ink) p\w<~pN[
会计核算形式(bookkeeping procedures) !RI _Uph
过账(posting) ?R)]D:`
会计致迹╝ccounting entry) WA`A/`taT
会计循环(accounting cycle) XIdh9)]^}
会计账簿(Book of accounts) +X=*>^G(-
活页式账簿(loose-leaf book) 8>v_th
集合分配账户(clearing accounts) L.HeBeO
计价对比账户(matching accounts) &?@C^0&QV
记账方法(bookkeeping methods) [SPx
记账规则(recording rules) Za:j;u
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记账凭证(voucher) $H)^o!
记账凭证核算形式(Bookkeeping proced ureusing vouchers) e}UQN:1
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) 1F@
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简单分录(simple entry) ;77K1
结算账户(settlement accounts) L'
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结账(closing account) BO[:=x`
结账分录(closing entry) p%Z:SZZ
借贷记账法(debit-credit bookkeeping) sey,J5?
通用日记账核算形式(bookkeeping procedure using general journal) vY4sU@+V