产品成本计划(the plan of product costs) e6J^J&`|4
产品成本(product cost) G
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初级会计 AovBKB
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汇总原始凭证(cumulative source document) ugE!EEy[^
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) A~<!@`NjB
工作底稿(working paper) m_@XoS
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复式记账凭证(mvltiple account titles voucher) +{V`{'
复式记账法(Double entry bookkeeping) y1Z>{SDiq
复合分录(compound entry) 5Pn.c!
划线更正法(correction by drawing a straight ling) JTm'fo[
汇总原始凭证(cumulative source document) $/;K<*O
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会计凭证(accounting documents) '@Rk#=85Z
会计科目表(chart of accounts) tH.L_< N
会计科目(account title) u;c
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红字更正法(correction by using red ink)
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会计核算形式(bookkeeping procedures) )OxcCV?5Z
过账(posting) qIsf!1I?
会计致迹╝ccounting entry) hd~#I<
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会计循环(accounting cycle) N!3Tg564j
会计账簿(Book of accounts) ; teM^zyI
活页式账簿(loose-leaf book) =r7!QXPH}
集合分配账户(clearing accounts) dM= &?g
计价对比账户(matching accounts) m6n%?8t
记账方法(bookkeeping methods) $8%"bR;Hu
记账规则(recording rules) 4R\jZ@D
记账凭证(voucher) CW?Z\
记账凭证核算形式(Bookkeeping proced ureusing vouchers) 2%`=
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记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) tkr&Fs"t+
简单分录(simple entry) 'hs4k|B
结算账户(settlement accounts) %'2.9dB
结账(closing account) W.jXO"pN
结账分录(closing entry) !3Pmjip
借贷记账法(debit-credit bookkeeping) -9,~b9$
通用日记账核算形式(bookkeeping procedure using general journal) =f{v:n6