产品成本计划(the plan of product costs) eiJ $}\qJL
产品成本(product cost) 6]CY[qEaR$
初级会计 HwiG~'Ah9
汇总原始凭证(cumulative source document) $l7
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汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) EX|Wd|aK
工作底稿(working paper) %dhnp9'
复式记账凭证(mvltiple account titles voucher) pR; AqDQ
复式记账法(Double entry bookkeeping) JY4 +MApN
复合分录(compound entry) 5 ,q uM"
划线更正法(correction by drawing a straight ling) ) zz"DH
汇总原始凭证(cumulative source document) -]A,SBs
会计凭证(accounting documents) o3qBRT0[R
会计科目表(chart of accounts) q: ?6
会计科目(account title) nH/V2>Lm
红字更正法(correction by using red ink) [Xg?sdQCI
会计核算形式(bookkeeping procedures) k`'^e/
过账(posting) [
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会计致迹╝ccounting entry) W7_X=>l
会计循环(accounting cycle) doW_vu
会计账簿(Book of accounts) yAW%y
活页式账簿(loose-leaf book) mj{TqF
集合分配账户(clearing accounts) ROW8YTYb
计价对比账户(matching accounts) Go=MG:`
记账方法(bookkeeping methods) qI5_@[S*
记账规则(recording rules) &3:-(:<U
记账凭证(voucher) Jx.Jx~
记账凭证核算形式(Bookkeeping proced ureusing vouchers) Nd%,V
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) Fnzv&
简单分录(simple entry) mC8c`#1T
结算账户(settlement accounts) K.JKE"j)d
结账(closing account) }c:s+P+/
结账分录(closing entry) ![0\m2~iv
借贷记账法(debit-credit bookkeeping) Pz:,q~
通用日记账核算形式(bookkeeping procedure using general journal) Nw/4z$].J