虚账户(nominal accounts) lT*@f39~g
序时账簿(book of chronological entry) *u:,@io7'G
一次凭证(single-record document) }#-@5["-X
银行存款日记账(deposit journal) S>>wf:\ c
永续盘存制(perpetual inventory system) d3|/&gDBK
原始凭证(source document) f,F1k9-1!
暂记账户(suspense accounts) W9pY=9]p+
增减记账法(increase-decrease bookkeeping) ,Tu.cg
债权结算账户(accounts for settlement of claim) tGgDS)
债权债务结算账户(accounts for settlement of claim and debt) -8Hc M\b
债务结算账户(accounts for settlement of debt) `U b*rOMu
账户(account) Ep;i],}
账户编号(Account number) jf- XVk5q
账户对应关系(debit-credit relationship) ?wv^X`Q*~
账项调整(adjustment of account) wViTMlq
专用记账凭证(special-purpose voucher) Ov<c1y;f
转回分录(reversing entry) sQj]#/yK:
资金来源账户(accounts of sources of funds) vy}_aD{B
资产负债账户(balance sheet accounts) 6T|Z4f|
转账凭证(transfer voucher) `^,E4Q y
资金运用账户(accounts of applications of funds) #g0_8>t
自制原始凭证(internal source document) !tt 8-Y)i
总分类账簿(general ledger) k*n~&y: O
总分类账户(general account) 0O,;[l
附加账户(adjunct accounts) +RL@g*`
付款凭证(payment voucher) Lui6;NY
分类账簿(ledger) bhGRD{=
中级会计 RRPPojKZ
固定资产(fixed assets) &6C]|13;
利润总额 rdd-W>+
利益分配(profit distribution) w|]Tt="
应计费用(accrued expense) u:lBFVqk
商标权(trademarks and tradenames) xZ)K#\
全部履行法