产品成本计划(the plan of product costs) |(RZ/d<X\a
产品成本(product cost) gB >pd?d
初级会计 wFb@1ae\
汇总原始凭证(cumulative source document) m:3J!1
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) *i@T!O(1)M
工作底稿(working paper) -bm,:Iy!
复式记账凭证(mvltiple account titles voucher) Oy%Im8.-A#
复式记账法(Double entry bookkeeping) 79wLT\&
复合分录(compound entry) l])Q.m
划线更正法(correction by drawing a straight ling) kW+G1|
汇总原始凭证(cumulative source document) ,VWGq@o%
会计凭证(accounting documents) hlC%HA
会计科目表(chart of accounts) C\A49q
会计科目(account title) E(;i>
红字更正法(correction by using red ink) Ye@t_,)x
会计核算形式(bookkeeping procedures) '?8Tx&}U8
过账(posting) np=kTJ
会计致迹╝ccounting entry) HCazwX
会计循环(accounting cycle) A9;0y jae
会计账簿(Book of accounts) u7#z^r
活页式账簿(loose-leaf book) B2(,~^39
集合分配账户(clearing accounts) 1`QsW&9=b
计价对比账户(matching accounts) yl/a:Q
记账方法(bookkeeping methods) +Vy_9I(4Z
记账规则(recording rules) a_{6Qdl
记账凭证(voucher) 4.'JLArw
记账凭证核算形式(Bookkeeping proced ureusing vouchers) aq kix"J
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) CV3DMA
简单分录(simple entry) 6c &Y
结算账户(settlement accounts)
Uouq>N
结账(closing account) vI|As+`$d
结账分录(closing entry) n`.#59-Hx
借贷记账法(debit-credit bookkeeping) Onw24&
通用日记账核算形式(bookkeeping procedure using general journal) N5!&~~