虚账户(nominal accounts) >`hSye{
序时账簿(book of chronological entry) 'bB>$E
一次凭证(single-record document) YKP=0 j3,
银行存款日记账(deposit journal) rDIhpT)a
永续盘存制(perpetual inventory system) :%/\1$3P
原始凭证(source document) M5']sdR(l
暂记账户(suspense accounts) 0\5M^:8i3
增减记账法(increase-decrease bookkeeping) 2f3=?YqD
债权结算账户(accounts for settlement of claim) <Gr9^C
债权债务结算账户(accounts for settlement of claim and debt) xw4ey<"I
债务结算账户(accounts for settlement of debt) s.^c..e75C
账户(account) Lzh9DYU6
账户编号(Account number) M MAAHo
账户对应关系(debit-credit relationship) 6
oj4Rg+(
账项调整(adjustment of account) <K.Bq]
专用记账凭证(special-purpose voucher) 2;~KL-h0TK
转回分录(reversing entry) h`?y2?O
资金来源账户(accounts of sources of funds) ,dHP`j ?
资产负债账户(balance sheet accounts) R(: 4s
转账凭证(transfer voucher) lq1[r~
资金运用账户(accounts of applications of funds) <^#P6
自制原始凭证(internal source document) J3H.%m!V
总分类账簿(general ledger) n&_YYEHx
总分类账户(general account) 6RH/V:YY
附加账户(adjunct accounts) "0|BoG
付款凭证(payment voucher) g9DG=\*A
分类账簿(ledger) nHSTeFI?
中级会计 5{')GTdX>
固定资产(fixed assets) *Jb_=j*)
利润总额 so} l#
利益分配(profit distribution) 7}<Sg
应计费用(accrued expense) R `;o!B}[
商标权(trademarks and tradenames) C0zrXhY_v
全部履行法