外来原始凭证(source document from outside) #-PUm0|
现金日记账(cash journal) D&6.> wt
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虚账户(nominal accounts) +X>Aj=#
序时账簿(book of chronological entry) WVx^}_FD0
一次凭证(single-record document) =[)2DJC
银行存款日记账(deposit journal) "Fxw"
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永续盘存制(perpetual inventory system) 7V"Jfh4_
原始凭证(source document) uzT>|uu$
暂记账户(suspense accounts) %D ,(S-Uj
增减记账法(increase-decrease bookkeeping) ?~;
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债权结算账户(accounts for settlement of claim) %'9&Js
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债权债务结算账户(accounts for settlement of claim and debt)
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债务结算账户(accounts for settlement of debt) z
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账户(account) 4@@gC&:Y
账户编号(Account number) ZRUI';5x
账户对应关系(debit-credit relationship) E
q5X/Hx
账项调整(adjustment of account) 9hhYyqGsO
专用记账凭证(special-purpose voucher) )+a]M1j
转回分录(reversing entry) FuP~_ E~
资金来源账户(accounts of sources of funds) "ZG2olOqLI
资产负债账户(balance sheet accounts) W"s)s
转账凭证(transfer voucher) %:Zp7O2UB'
资金运用账户(accounts of applications of funds) gv,%5r0YOw
自制原始凭证(internal source document) |YrvY1d!
总分类账簿(general ledger) %vU*4mH
总分类账户(general account) a*o k*r
附加账户(adjunct accounts) }G<A$*L1
付款凭证(payment voucher) ho6,&Bp8
分类账簿(ledger) +F^X1
中级会计 .j`8E^7<
固定资产(fixed assets) Bs<LJzS{V
利润总额 8qs8QK
利益分配(profit distribution) C+-sf
应计费用(accrued expense) p49T3V