虚账户(nominal accounts) TsPx"+>7`
序时账簿(book of chronological entry) 6/m|Sg.m
一次凭证(single-record document) MT8BP)C
银行存款日记账(deposit journal) jIq@@8 @o
永续盘存制(perpetual inventory system) `h>a2
原始凭证(source document) 9!u=q5+E
暂记账户(suspense accounts) . C g2Y
增减记账法(increase-decrease bookkeeping) `uO(#au,U
债权结算账户(accounts for settlement of claim) s&<6{AU(id
债权债务结算账户(accounts for settlement of claim and debt) K8sgeX|
债务结算账户(accounts for settlement of debt) QJL%J
账户(account)
hPs7mnSW
账户编号(Account number) ~w&P]L\dB
账户对应关系(debit-credit relationship) R. sRH/6
账项调整(adjustment of account) p7UdZOi2
专用记账凭证(special-purpose voucher) K0|8h!WF+
转回分录(reversing entry) #}/YnVk
资金来源账户(accounts of sources of funds) @l7~Zn
资产负债账户(balance sheet accounts) }r}$8M+1
转账凭证(transfer voucher) N3D{t\hg
资金运用账户(accounts of applications of funds) 3yWu-U \k
自制原始凭证(internal source document) i@=0fHiZQ
总分类账簿(general ledger) @a08*"lbp
总分类账户(general account) GOT@
附加账户(adjunct accounts) [jPUAr}
付款凭证(payment voucher) Xknp*(9
分类账簿(ledger) j-egsKR
中级会计 3D)gy9T&l
固定资产(fixed assets) kZ&|.q1zki
利润总额 ^x Wu7q
利益分配(profit distribution) C@{#OOa
应计费用(accrued expense) z=}@aX[
商标权(trademarks and tradenames) d|^cKLu
全部履行法