产品成本计划(the plan of product costs) Jn0L_@
产品成本(product cost) IU}g[OCu
初级会计 "\afIYS I
汇总原始凭证(cumulative source document) G\f:H%[5[
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) M|z4Dy
工作底稿(working paper) 1@]gBv<
复式记账凭证(mvltiple account titles voucher) It'PWqZtG
复式记账法(Double entry bookkeeping) 4NFvX4
复合分录(compound entry) pi*?fUg!W
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汇总原始凭证(cumulative source document) x2]chN
会计凭证(accounting documents) Xdf;'|HO
会计科目表(chart of accounts) <e8
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会计科目(account title) ^j_t{h)W(0
红字更正法(correction by using red ink) =WFG[~8
会计核算形式(bookkeeping procedures) <
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过账(posting) gAGcbepX
会计致迹╝ccounting entry) pvqbk2BO
会计循环(accounting cycle) eNt1P`2[
会计账簿(Book of accounts) kvt"7;(
活页式账簿(loose-leaf book) 5@Xy) z
集合分配账户(clearing accounts) r$d
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计价对比账户(matching accounts) #5IfF~*i
记账方法(bookkeeping methods) D
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记账规则(recording rules) H]f8W]"c[
记账凭证(voucher) _
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记账凭证核算形式(Bookkeeping proced ureusing vouchers) %i9*2{e#~
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) &