外来原始凭证(source document from outside) `!y/$7p
现金日记账(cash journal) @6%o0p9zz
虚账户(nominal accounts) }ZJ*N Y
序时账簿(book of chronological entry) !#dp[,nk
一次凭证(single-record document) VF:95F;@
银行存款日记账(deposit journal) + I4s0
永续盘存制(perpetual inventory system) 3 uJ?;
原始凭证(source document) l09DH+
暂记账户(suspense accounts) YcN &\(
增减记账法(increase-decrease bookkeeping) (w-@b
70E
债权结算账户(accounts for settlement of claim) r=S,/N(1
债权债务结算账户(accounts for settlement of claim and debt) 'Xu3]'m*
债务结算账户(accounts for settlement of debt) V;uFYt;E
账户(account) U
U@
账户编号(Account number) p{[(4}ql
账户对应关系(debit-credit relationship) Z4369
账项调整(adjustment of account) MY l9 &8
专用记账凭证(special-purpose voucher) e#(X++
G
转回分录(reversing entry) dWiX_&g
资金来源账户(accounts of sources of funds) J
}|6m9k!
资产负债账户(balance sheet accounts) eDY)i9"W
转账凭证(transfer voucher) [Nu py,v
资金运用账户(accounts of applications of funds) k1~? }+<e
自制原始凭证(internal source document) 6&
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总分类账簿(general ledger) a([8r- zP
总分类账户(general account) Zu|qN*N4
附加账户(adjunct accounts) 3|=L1Pw#
付款凭证(payment voucher) /&W~:F
分类账簿(ledger) remRmY?
中级会计 nIGElt]
固定资产(fixed assets) IGF25-7B
利润总额 C sCH :>
利益分配(profit distribution) Lm*PHG
应计费用(accrued expense) +!$]a^3l