产品成本计划(the plan of product costs) 3DjX0Dx/l
产品成本(product cost) ;[C_ho
初级会计 s7`2ky()kz
汇总原始凭证(cumulative source document) u<\Sf" fs
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) \= 6dF,V
工作底稿(working paper) 3cqc<
复式记账凭证(mvltiple account titles voucher) ZjK'gu8*
复式记账法(Double entry bookkeeping) BMzS3;1_
复合分录(compound entry) HlxgJw~<
划线更正法(correction by drawing a straight ling) P` CQ)o
汇总原始凭证(cumulative source document) fob.?ID-;
会计凭证(accounting documents) IYr4
会计科目表(chart of accounts) )\e0L/K@
会计科目(account title) F{&0(6^p!
红字更正法(correction by using red ink) V#&S&dn
会计核算形式(bookkeeping procedures) skLr6Cs|
过账(posting) KWVl7Kw#e
会计致迹╝ccounting entry) \!)1n[N
会计循环(accounting cycle) (^|vN;
会计账簿(Book of accounts) /KgP<2p
活页式账簿(loose-leaf book) Y4Jaw2b
集合分配账户(clearing accounts) 1A7(s0J8 :
计价对比账户(matching accounts) > W^"*B
记账方法(bookkeeping methods) AhVV
记账规则(recording rules) wx/*un%2
记账凭证(voucher) GQ9H>Ssz
记账凭证核算形式(Bookkeeping proced ureusing vouchers) pr\OjpvD
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) G7#<Jo<8
简单分录(simple entry) {tXyz[;i1}
结算账户(settlement accounts) s9b+uUt%
结账(closing account) `g'9)Xf4KT
结账分录(closing entry) C%
P"\>5@
借贷记账法(debit-credit bookkeeping) t] G hONN
通用日记账核算形式(bookkeeping procedure using general journal) ]1
bN cq2I