虚账户(nominal accounts) [h~#5x
序时账簿(book of chronological entry) .?;"iv+
一次凭证(single-record document) sqP (1|9
银行存款日记账(deposit journal) |*-&x:p7O
永续盘存制(perpetual inventory system) lgaE2`0 [3
原始凭证(source document) ]Y@B= 5e/
暂记账户(suspense accounts) "0#d F:qt
增减记账法(increase-decrease bookkeeping) IW-lC{hK
债权结算账户(accounts for settlement of claim) pv9Z-WCix$
债权债务结算账户(accounts for settlement of claim and debt) 13KfI
债务结算账户(accounts for settlement of debt) y:+4-1
账户(account) >)p8^jX
账户编号(Account number) hRKA,u/G
账户对应关系(debit-credit relationship) /1R` E9
账项调整(adjustment of account) "~^#{q
专用记账凭证(special-purpose voucher) v6q oH)n
转回分录(reversing entry) ^-GzWT
资金来源账户(accounts of sources of funds)
*aT
\V64
资产负债账户(balance sheet accounts) T\Ld)'fNv
转账凭证(transfer voucher) >V1v.JH
资金运用账户(accounts of applications of funds) }*s%|!{H
自制原始凭证(internal source document) YdNmnB%J
总分类账簿(general ledger) )T26cT$
总分类账户(general account) %an&lcoX
附加账户(adjunct accounts) :Lze8oY(D}
付款凭证(payment voucher) |
SfmQ;
分类账簿(ledger) (np60mX<
中级会计 -"Hy%wE
固定资产(fixed assets) }:2GD0Ru
利润总额 d2XSw>
利益分配(profit distribution)
YD|;xuh
应计费用(accrued expense) !<2%N3l
商标权(trademarks and tradenames) jdWA)N}kDG
全部履行法