虚账户(nominal accounts) c`I`@Bed
序时账簿(book of chronological entry) ]5b%r;_
一次凭证(single-record document) TGx:#x*k
银行存款日记账(deposit journal) _
h\wH;
永续盘存制(perpetual inventory system) * Zb-YA
原始凭证(source document) Zn&S7a>7
暂记账户(suspense accounts) )
9h5a+Z
增减记账法(increase-decrease bookkeeping) $'!r/jV
债权结算账户(accounts for settlement of claim) (.Y
t|
"j
债权债务结算账户(accounts for settlement of claim and debt) +4U ?*:n
债务结算账户(accounts for settlement of debt) WMfu5x7e4
账户(account) ;\yY*
账户编号(Account number) !7XAc
,y
账户对应关系(debit-credit relationship) Kj;gxYD>6
账项调整(adjustment of account) |,rIB
专用记账凭证(special-purpose voucher) -Gjz;/s%XH
转回分录(reversing entry) gd3~R+
Kd
资金来源账户(accounts of sources of funds) vB >7W
资产负债账户(balance sheet accounts) "1P8[
转账凭证(transfer voucher) ,&$=2<Dx
资金运用账户(accounts of applications of funds) qv|geBW
自制原始凭证(internal source document) Nq
%@(K
总分类账簿(general ledger) )+T\LU
总分类账户(general account) |4NH}XVYJ>
附加账户(adjunct accounts) `PK1zSr
付款凭证(payment voucher) xKIzEN
&
分类账簿(ledger) 0X =Yly*m@
中级会计 h; 105$E1
固定资产(fixed assets) HSEfpbh
利润总额 :/'2@M
利益分配(profit distribution) nE+OBdl
应计费用(accrued expense)
Sgp$B:
商标权(trademarks and tradenames) @MMk=/WDw
全部履行法