虚账户(nominal accounts) 8:*
序时账簿(book of chronological entry) 8%C7!l q
一次凭证(single-record document) +XL^dzN[|$
银行存款日记账(deposit journal) 1%Yd ] 1c(
永续盘存制(perpetual inventory system) @E Srj[
原始凭证(source document) lG[@s 'j
暂记账户(suspense accounts) NXwthc3
增减记账法(increase-decrease bookkeeping) ^y"
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债权结算账户(accounts for settlement of claim) SZVNu*G!H
债权债务结算账户(accounts for settlement of claim and debt) qUNK Dt
债务结算账户(accounts for settlement of debt) |"}F c
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账户(account) 'OrGt_U
账户编号(Account number) Bi}uL)~rD
账户对应关系(debit-credit relationship) ['~E _z
账项调整(adjustment of account) Uk@du7P1k
专用记账凭证(special-purpose voucher) T'VZ=l[
转回分录(reversing entry) $7J9Yzp?L
资金来源账户(accounts of sources of funds) is?#wrV=K
资产负债账户(balance sheet accounts) m
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转账凭证(transfer voucher) W4MU^``
资金运用账户(accounts of applications of funds) h2k"iO}
自制原始凭证(internal source document)
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总分类账簿(general ledger) Z5x&P_.x[
总分类账户(general account) @4)NxdOE
附加账户(adjunct accounts) AvP$>Alc
付款凭证(payment voucher) .DX
分类账簿(ledger) (!cG*FrN
中级会计 l\f
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固定资产(fixed assets) )P13AfK
利润总额 ,\fp.K<
利益分配(profit distribution) E; `@S
应计费用(accrued expense) zWs("L(#s
商标权(trademarks and tradenames) "Zh3,
全部履行法