产品成本计划(the plan of product costs) lhX4MB"
产品成本(product cost) eD|"?@cE
初级会计 ~t1?oJ
汇总原始凭证(cumulative source document) .I0M'L~!/L
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) biG :Xn
工作底稿(working paper) A,EuUp
复式记账凭证(mvltiple account titles voucher) &2nICAN[
复式记账法(Double entry bookkeeping) ! u@JH`
复合分录(compound entry) d&lT/S
划线更正法(correction by drawing a straight ling) pJJOy
汇总原始凭证(cumulative source document) i&q_h>ZTg
会计凭证(accounting documents) h_Ssm{C\
会计科目表(chart of accounts) WmOu#5*;
会计科目(account title) ^CK
D[s
红字更正法(correction by using red ink) 3^iVDbAW{
会计核算形式(bookkeeping procedures) `CRF E5
过账(posting) N/eus"O;
会计致迹╝ccounting entry) vdh[%T,&
会计循环(accounting cycle) hC4
M}(XM
会计账簿(Book of accounts) 2sj:
&][R
活页式账簿(loose-leaf book) \5-Dp9vG
集合分配账户(clearing accounts) >abpse
计价对比账户(matching accounts) .X5A7 m
记账方法(bookkeeping methods) p=V1M-
记账规则(recording rules) Zrzv';
记账凭证(voucher) xiV!\Z}
记账凭证核算形式(Bookkeeping proced ureusing vouchers) T7|=
`~
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) \Xe{vlo>h
简单分录(simple entry) _S,UpR~2W
结算账户(settlement accounts) _gEojuaN
结账(closing account) 9
e|[9
结账分录(closing entry) Y6T{/
!
借贷记账法(debit-credit bookkeeping) BSL+Gjj~}
通用日记账核算形式(bookkeeping procedure using general journal) h
j\A-Yf