虚账户(nominal accounts)
pR 1 v^m|
序时账簿(book of chronological entry) SY <!-g<1F
一次凭证(single-record document) T_jwj
N
银行存款日记账(deposit journal) N##3k-0Ao
永续盘存制(perpetual inventory system) og.dYs7W4
原始凭证(source document) z
O$SL8U
暂记账户(suspense accounts) *[W! ng
增减记账法(increase-decrease bookkeeping) Mk|h ><Q"
债权结算账户(accounts for settlement of claim) Gk799SDL
债权债务结算账户(accounts for settlement of claim and debt) (sJ{27b_
债务结算账户(accounts for settlement of debt) f:"es: Fb
账户(account) cy^6g?ew
账户编号(Account number)
Yq`r>g
账户对应关系(debit-credit relationship) V}pw ,2s
账项调整(adjustment of account) u33+ ikYv
专用记账凭证(special-purpose voucher) xE;fM\7pu
转回分录(reversing entry) s;8J= \9W
资金来源账户(accounts of sources of funds) '9<Mk-Aj
资产负债账户(balance sheet accounts) b%,5B
转账凭证(transfer voucher) a/L?R
Uu
资金运用账户(accounts of applications of funds) r^ #.yUz
自制原始凭证(internal source document) b*dRNu
总分类账簿(general ledger) wvT!NN
K2
总分类账户(general account) dldM hT$
附加账户(adjunct accounts) {U^mL6=&v
付款凭证(payment voucher) 0~Yg={IKhK
分类账簿(ledger) i7e{REBXb
中级会计 `U(A 5
固定资产(fixed assets) q$b/T+-ec
利润总额 }Ax$}#
利益分配(profit distribution) z6'zNM7M
应计费用(accrued expense) Eto0>YyZ
商标权(trademarks and tradenames) |4X:>
Ut]
全部履行法