外来原始凭证(source document from outside) cyxuK*x<
现金日记账(cash journal) :xKcpY[{
虚账户(nominal accounts) L[5=h
序时账簿(book of chronological entry) 5*[2yKsTi
一次凭证(single-record document) 2Z20E$Cb
银行存款日记账(deposit journal) iH^z:%dP
永续盘存制(perpetual inventory system) @( n^T
原始凭证(source document) 8kP
3+
暂记账户(suspense accounts) -W,}rcj*|
增减记账法(increase-decrease bookkeeping) D&HV6#
债权结算账户(accounts for settlement of claim) '+j} >Q
债权债务结算账户(accounts for settlement of claim and debt) nQ|r"|g
债务结算账户(accounts for settlement of debt) vkLC-Mzm<
账户(account) gm9mg*aM
账户编号(Account number) !n6wWl
账户对应关系(debit-credit relationship) 5U_H>oD
账项调整(adjustment of account) h*u`X>!!
专用记账凭证(special-purpose voucher) pm{|?R
转回分录(reversing entry) \M'-O YH_[
资金来源账户(accounts of sources of funds) 64:fs?H
资产负债账户(balance sheet accounts) /%lZu^
转账凭证(transfer voucher) fib}b?vk
资金运用账户(accounts of applications of funds) qY 4#V k
自制原始凭证(internal source document) [pVamE
总分类账簿(general ledger) Wu)>U
总分类账户(general account) Z,iHy3`
附加账户(adjunct accounts) Zw
wqSyuGf
付款凭证(payment voucher) !n^OM?.4
分类账簿(ledger) .f+TZDUO
中级会计 u{["50~
固定资产(fixed assets) q&:=<+2"
利润总额 wgd /(8d
利益分配(profit distribution) ax
41N25
应计费用(accrued expense) !nAX$i~