虚账户(nominal accounts) +;*])N%q
序时账簿(book of chronological entry) I7[+:?2
一次凭证(single-record document) (tVY
/(~#
银行存款日记账(deposit journal) @j^qT-0M
永续盘存制(perpetual inventory system) `qfVgT=2
原始凭证(source document) 'fg`td
暂记账户(suspense accounts) %!eK"DKG^
增减记账法(increase-decrease bookkeeping) $*2uI?87}:
债权结算账户(accounts for settlement of claim) u
|f h!-
债权债务结算账户(accounts for settlement of claim and debt) s';jk(i3
债务结算账户(accounts for settlement of debt) &"L3U
账户(account) D/{-
账户编号(Account number) y:v0&9L
账户对应关系(debit-credit relationship) k
@wT,?kD
账项调整(adjustment of account) my04>6j0
专用记账凭证(special-purpose voucher) i\`[0dfY
转回分录(reversing entry) bAW;2
NB
资金来源账户(accounts of sources of funds) z?yADYr9
资产负债账户(balance sheet accounts) UO!OO&l!
转账凭证(transfer voucher) mBnC]$<R
资金运用账户(accounts of applications of funds) aV>w($tdd
自制原始凭证(internal source document) _
-?)-L&g
总分类账簿(general ledger) QDgOprha
总分类账户(general account) 8, WQ}cC
附加账户(adjunct accounts) IAtc^'l#
付款凭证(payment voucher) 7p~@S4
分类账簿(ledger) h~nl
中级会计 0J_Np
固定资产(fixed assets) "@Te!.~A.
利润总额 b$B5sKQ
利益分配(profit distribution) }>p)|YT"/
应计费用(accrued expense) 73]%^kx=
商标权(trademarks and tradenames) g0iV#i
全部履行法