虚账户(nominal accounts) 6ieP` bct
序时账簿(book of chronological entry) x5W.
3*
一次凭证(single-record document) qb
QH1<yS<
银行存款日记账(deposit journal) rs:a^W5t
永续盘存制(perpetual inventory system) IVSd,AR7yY
原始凭证(source document) t
x#(K#/
暂记账户(suspense accounts) 0I[3%Q {
增减记账法(increase-decrease bookkeeping) hxsW9
债权结算账户(accounts for settlement of claim) + Scw;gO
债权债务结算账户(accounts for settlement of claim and debt)
8=j_~&*
债务结算账户(accounts for settlement of debt) 0uf)6(f
账户(account) Wj31mV
账户编号(Account number) J, vEZT<Mt
账户对应关系(debit-credit relationship) :%"$8o*0W
账项调整(adjustment of account) c=~FXV!
专用记账凭证(special-purpose voucher) FFID<Lf/2
转回分录(reversing entry) C2W&*W*
资金来源账户(accounts of sources of funds) %8T"h
资产负债账户(balance sheet accounts) PkxhR;4
转账凭证(transfer voucher) %n>*jFC
资金运用账户(accounts of applications of funds) K1^x+I7%U[
自制原始凭证(internal source document) y4N=v{EbL
总分类账簿(general ledger) Fs;_z9ej-u
总分类账户(general account) OqA#4h4^
附加账户(adjunct accounts) :<>=,`vQD
付款凭证(payment voucher) H6]z9 8
分类账簿(ledger) wx)Yl1C
中级会计 uY Y{M`
固定资产(fixed assets) @j?)uJ0Q
利润总额 \*6Ld%:h$
利益分配(profit distribution) {/SLDyf%Z
应计费用(accrued expense) w&^_2<a2
商标权(trademarks and tradenames) R3gg{hQ
全部履行法