产品成本计划(the plan of product costs) R;Gl{
产品成本(product cost) xTksF?u)
初级会计 X'3`Q S:!
汇总原始凭证(cumulative source document) dWq/)%@t
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) kVG6\<c]
工作底稿(working paper) f@xfb
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复式记账凭证(mvltiple account titles voucher) ^S;RX*
复式记账法(Double entry bookkeeping) _sf0{/< )
复合分录(compound entry) ^%'tD
划线更正法(correction by drawing a straight ling) !=q:>
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汇总原始凭证(cumulative source document) >1)@n3. <O
会计凭证(accounting documents) u;'<- _
会计科目表(chart of accounts) w'zO(6 `
会计科目(account title) @e?[oojrM
红字更正法(correction by using red ink) *F%ol;|
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会计核算形式(bookkeeping procedures) LPm# 3U
过账(posting) }:c,SO!
会计致迹╝ccounting entry) 61Iy{-/ZV
会计循环(accounting cycle) 2'UFHiK
会计账簿(Book of accounts)
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活页式账簿(loose-leaf book)
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集合分配账户(clearing accounts) %]:vT&M
计价对比账户(matching accounts) Q\/":ISq1
记账方法(bookkeeping methods) &L~31Ayj&
记账规则(recording rules) (J;zk b
记账凭证(voucher) *l'$pJ X
记账凭证核算形式(Bookkeeping proced ureusing vouchers) 2I(@aB+
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) #3:'lGBIK
简单分录(simple entry) v BeU
结算账户(settlement accounts) by:xD25
结账(closing account) R82Zr@_
结账分录(closing entry) :+dWJNY:
借贷记账法(debit-credit bookkeeping) y\f 8Ird
通用日记账核算形式(bookkeeping procedure using general journal) )hZ}$P1