虚账户(nominal accounts) rq7yN
t
序时账簿(book of chronological entry) :epB:r
一次凭证(single-record document) }yrs6pQ
银行存款日记账(deposit journal) +PsR*T
永续盘存制(perpetual inventory system) I*o6Bn
|D
原始凭证(source document) Bx}"X?%S
暂记账户(suspense accounts) {W{;VJKQ2
增减记账法(increase-decrease bookkeeping) E]&N'+T
债权结算账户(accounts for settlement of claim) D?S|]]Y!q
债权债务结算账户(accounts for settlement of claim and debt) &,P
A+#
债务结算账户(accounts for settlement of debt) %
YF
/=l
账户(account) 0Qeda@J
账户编号(Account number) euT=]j
账户对应关系(debit-credit relationship) ^J^~5q8
账项调整(adjustment of account) I+kL;YdS
专用记账凭证(special-purpose voucher) $4ZV(j]
转回分录(reversing entry) sVP\EF8PY
资金来源账户(accounts of sources of funds) OPq|4
xu
资产负债账户(balance sheet accounts) }D)eS |B
转账凭证(transfer voucher) ljrJC
资金运用账户(accounts of applications of funds) -*w2<DCn
自制原始凭证(internal source document) RaTNA W)v>
总分类账簿(general ledger) \pK&gdw
总分类账户(general account)
.i_ gE5
附加账户(adjunct accounts) a(O@E%|u
付款凭证(payment voucher) j?$B@Zk
分类账簿(ledger) CiHx.5TiC
中级会计 =&"pG`x
固定资产(fixed assets) avG#0AY
利润总额 )q4nyT>M
利益分配(profit distribution) (dNF)(wn
应计费用(accrued expense) GadY#]}(
商标权(trademarks and tradenames) 5lzbg
全部履行法