产品成本计划(the plan of product costs) @qj]`}Gx'
产品成本(product cost) cO5zg<wF
初级会计 ;gD
\JA
汇总原始凭证(cumulative source document) F*r)
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) g.vE%zKL
工作底稿(working paper) )5gj0#|CG@
复式记账凭证(mvltiple account titles voucher) Pnm$g;`P
复式记账法(Double entry bookkeeping) ,sL%Ykr
复合分录(compound entry) 0\X<vrW
划线更正法(correction by drawing a straight ling) 5gqs"trF
汇总原始凭证(cumulative source document) ( }Bb=
~
会计凭证(accounting documents) />/e
会计科目表(chart of accounts) Ke?,AWfG
会计科目(account title) kc't
红字更正法(correction by using red ink) "J=Cy@SSa
会计核算形式(bookkeeping procedures) w D r/T3
过账(posting) y$SUYG'v
会计致迹╝ccounting entry) -)VjjKz]8
会计循环(accounting cycle) n-yUt
72
会计账簿(Book of accounts) a !%,2|U
活页式账簿(loose-leaf book)
aekke//y
集合分配账户(clearing accounts) " QiR
计价对比账户(matching accounts) El;"7Qn
记账方法(bookkeeping methods) &b}g.)RI
记账规则(recording rules) 0doJF@H
记账凭证(voucher) V
K 7
记账凭证核算形式(Bookkeeping proced ureusing vouchers) q!@!eC[b
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) oW6Hufu+o
简单分录(simple entry) G8klW
ZAJ
结算账户(settlement accounts) zqXF`MAB=
结账(closing account) wlaPE8Gc
结账分录(closing entry) 6[c|14l
借贷记账法(debit-credit bookkeeping) o5NmNOXm
通用日记账核算形式(bookkeeping procedure using general journal) dnU-v7k,{