虚账户(nominal accounts) bH2MdU
序时账簿(book of chronological entry) YoLx>8
一次凭证(single-record document) UIAj]
银行存款日记账(deposit journal) OD 3f.fT
永续盘存制(perpetual inventory system) vab@-=%k
原始凭证(source document) EG0auzW?
暂记账户(suspense accounts) l)w Hl%p
增减记账法(increase-decrease bookkeeping) 2aB^WY'tC
债权结算账户(accounts for settlement of claim) iMFgmM|
债权债务结算账户(accounts for settlement of claim and debt) :ORR_f`>
债务结算账户(accounts for settlement of debt) .G(llA}
账户(account) 199]W Hc
账户编号(Account number) |t)}VM%
账户对应关系(debit-credit relationship) bi&*9K0
账项调整(adjustment of account) s^|.Zr;,>
专用记账凭证(special-purpose voucher) VX+jadYdq
转回分录(reversing entry) ,4,V4 N
资金来源账户(accounts of sources of funds)
qY$qaM^=
资产负债账户(balance sheet accounts) TsUOpEuX
转账凭证(transfer voucher) x^y" <
资金运用账户(accounts of applications of funds) /`;n@0k>2
自制原始凭证(internal source document) .8uz 6~
总分类账簿(general ledger) PN<C=gAe
总分类账户(general account) NeBsv= [-
附加账户(adjunct accounts) O Xi@c;F
付款凭证(payment voucher) N!x =eC
分类账簿(ledger) R:AA,^Z
中级会计 wwoweztER
固定资产(fixed assets) npyAJ
p
利润总额 f\1A!Yp
利益分配(profit distribution) pge++Di
应计费用(accrued expense) }KK Y6D|d>
商标权(trademarks and tradenames) $
GQ-(/
全部履行法