产品成本计划(the plan of product costs) , jU5|2
产品成本(product cost) *2e!M^K<
初级会计 ~TqT}:,H
汇总原始凭证(cumulative source document) A6!F@Ic[
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) 9t$]X>}
工作底稿(working paper) BUsV|e
\
复式记账凭证(mvltiple account titles voucher) ++jAz<46
复式记账法(Double entry bookkeeping) n}?wVfEy
复合分录(compound entry) \+ 0k+B4a
划线更正法(correction by drawing a straight ling) =a}b+(R
汇总原始凭证(cumulative source document) a`!@+
6yC
会计凭证(accounting documents) WQ6"0*er
会计科目表(chart of accounts) gE])!GMM3
会计科目(account title) oM1Qh?
红字更正法(correction by using red ink) t9cl"F=
会计核算形式(bookkeeping procedures) g[[;w*;z
过账(posting) Fmr}o(q1
会计致迹╝ccounting entry) 3\:y8|
会计循环(accounting cycle) ._PzYE|m2
会计账簿(Book of accounts) S/tIwG
~e3
活页式账簿(loose-leaf book) }H"kU2l
集合分配账户(clearing accounts) @~ETj26U'
计价对比账户(matching accounts) `5~3G2T
记账方法(bookkeeping methods) i+{yMol1
记账规则(recording rules) 5d\q-d
记账凭证(voucher) SUM4Di7
记账凭证核算形式(Bookkeeping proced ureusing vouchers) SF*n1V3hx
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) ,|kDsR!
简单分录(simple entry) _O"mfXl6
结算账户(settlement accounts) &--ej
|n
结账(closing account) $O)3q
$|
结账分录(closing entry) ,yd= e}lQx
借贷记账法(debit-credit bookkeeping) N!2Rl
通用日记账核算形式(bookkeeping procedure using general journal) [U/(<?F{(