外来原始凭证(source document from outside) o
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现金日记账(cash journal) 2(Ez
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虚账户(nominal accounts) ]/C1pG*o
序时账簿(book of chronological entry) -+#g.1UL/
一次凭证(single-record document) 2~BId&]
银行存款日记账(deposit journal) &:ib>EB03=
永续盘存制(perpetual inventory system) KN"V(<!)~
原始凭证(source document) <^,5z!z}
暂记账户(suspense accounts) ?a]uyw,
增减记账法(increase-decrease bookkeeping) 'G-zJcU
债权结算账户(accounts for settlement of claim) '5vgpmn
债权债务结算账户(accounts for settlement of claim and debt) kb>/R/,9
债务结算账户(accounts for settlement of debt) ZZXQCP6]
账户(account) Z*Qra4GBl]
账户编号(Account number) wt@q+9:
账户对应关系(debit-credit relationship) ?MhY;z`=
账项调整(adjustment of account) .sk$ @Q
专用记账凭证(special-purpose voucher) _Xn[G>1
转回分录(reversing entry) 9G'Q3?
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资金来源账户(accounts of sources of funds) o]vU(j_Ju
资产负债账户(balance sheet accounts) c>*RQ4vE
转账凭证(transfer voucher) jLEwFPz
资金运用账户(accounts of applications of funds) N>$Nw<wV
自制原始凭证(internal source document) b1A8 -![
总分类账簿(general ledger) ^KsiTVY
总分类账户(general account) Jc:gNQCsP
附加账户(adjunct accounts) Y:0SrB!\
付款凭证(payment voucher) @pKQ}?
分类账簿(ledger) }FTyRHD|
中级会计 ^|(w)Sy
固定资产(fixed assets) _e;$Y#`EO
利润总额 ~X/1%
利益分配(profit distribution) }"'^.FG^_
应计费用(accrued expense) i-b++R/WN