虚账户(nominal accounts) >:-
$+I
序时账簿(book of chronological entry) oJ^P(] dw
一次凭证(single-record document) Lbgi7|&
银行存款日记账(deposit journal) ah "o~Cbj
永续盘存制(perpetual inventory system) l?e.9o2-
原始凭证(source document) E GU2fA7x
暂记账户(suspense accounts) Txu/{M,
增减记账法(increase-decrease bookkeeping) j2k"cmsKh
债权结算账户(accounts for settlement of claim) ch]IzdD
债权债务结算账户(accounts for settlement of claim and debt) C%u28|
债务结算账户(accounts for settlement of debt) {7[Ox<Ho
账户(account) BmT! aue
账户编号(Account number) sJZiI}Xc
账户对应关系(debit-credit relationship) f*Hr^b
}`8
账项调整(adjustment of account) /~1+i'7V.,
专用记账凭证(special-purpose voucher) MgZ/(X
E
转回分录(reversing entry) 1MFbQs^
资金来源账户(accounts of sources of funds) -).C
资产负债账户(balance sheet accounts) Wtnfa{gP%
转账凭证(transfer voucher) \bXa&Lq
资金运用账户(accounts of applications of funds) 10&8-p1/mc
自制原始凭证(internal source document) Rq -ZL{LR7
总分类账簿(general ledger) M\j.8jG
总分类账户(general account) )%TmAaj9d
附加账户(adjunct accounts) b%+Xy8a
付款凭证(payment voucher) ).O)p9
分类账簿(ledger) ~N4m1s"
中级会计 w0.
u\
固定资产(fixed assets) xT8?&Bx
利润总额 5P bW[
利益分配(profit distribution) 4g/dP^
应计费用(accrued expense) *~`(RV
商标权(trademarks and tradenames) '/p4O2b,
全部履行法