虚账户(nominal accounts) N)g _LL>^
序时账簿(book of chronological entry) ~O\A 0e
一次凭证(single-record document)
+ m-88
银行存款日记账(deposit journal) p
-.kBF
永续盘存制(perpetual inventory system) HAK,z0
/
原始凭证(source document) T"
vf
暂记账户(suspense accounts) #U`AK9rP_g
增减记账法(increase-decrease bookkeeping) lu"0\}7X
债权结算账户(accounts for settlement of claim) OXrm!'
债权债务结算账户(accounts for settlement of claim and debt) S}JOS}\^j
债务结算账户(accounts for settlement of debt) g,JfT^
账户(account) U|Fqna
账户编号(Account number) 7@<.~*Bl6
账户对应关系(debit-credit relationship) tJ;qZyy(
账项调整(adjustment of account) <jV,VKL#
专用记账凭证(special-purpose voucher) +=E\sEe
转回分录(reversing entry) UV D D)
资金来源账户(accounts of sources of funds) '9f0UtT|[
资产负债账户(balance sheet accounts) j_so s%-
转账凭证(transfer voucher) >JE+j=
资金运用账户(accounts of applications of funds) \HLo%]A@M
自制原始凭证(internal source document) BC.3U.
总分类账簿(general ledger) c<|y/n
总分类账户(general account) c%pf,sm'
附加账户(adjunct accounts) A|f6H6UUx
付款凭证(payment voucher) pmB
{b
分类账簿(ledger) Bp7p X
中级会计 59)w+AW
固定资产(fixed assets) ]?=87w
利润总额 B=d<L^
利益分配(profit distribution) L3Y,z3/
应计费用(accrued expense) 3XQa%|N(
商标权(trademarks and tradenames) J "I,]
全部履行法