虚账户(nominal accounts) >F
@7}Y(
序时账簿(book of chronological entry) \.Q"fd?a_D
一次凭证(single-record document) Oja)J-QXb
银行存款日记账(deposit journal) m qtl0P0
永续盘存制(perpetual inventory system) [
Ma&=2h
原始凭证(source document) c< \:lhl
暂记账户(suspense accounts) >mh:OJH45
增减记账法(increase-decrease bookkeeping) :IS]|3wD
债权结算账户(accounts for settlement of claim) XlB`Z81j
债权债务结算账户(accounts for settlement of claim and debt) +h[$\_y
债务结算账户(accounts for settlement of debt)
%.<w8ag
账户(account) B4&x?-0ZC
账户编号(Account number) &.Yh_
账户对应关系(debit-credit relationship) K3 "co1]u
账项调整(adjustment of account) Po=)jkW
专用记账凭证(special-purpose voucher) 9<-AukK m
转回分录(reversing entry) 2rD`]neA
资金来源账户(accounts of sources of funds) f'R^MX2
资产负债账户(balance sheet accounts) }U+gJkY2
转账凭证(transfer voucher) QbpRSdxy`$
资金运用账户(accounts of applications of funds) ,?i#NN5p
自制原始凭证(internal source document) {w{|y[[d~
总分类账簿(general ledger) zD2Bhta y
总分类账户(general account) P1H`NOC
附加账户(adjunct accounts) q6/ o.j
付款凭证(payment voucher) k,b(MAiQ0
分类账簿(ledger) G4AX8@;U
中级会计 Gl}=Q7
固定资产(fixed assets) y]
M/oH
利润总额 N.B
D]_
C
利益分配(profit distribution) bg[q8IBCd
应计费用(accrued expense) `^(6{p ?
商标权(trademarks and tradenames) A-.j
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全部履行法