外来原始凭证(source document from outside) 2<GN+Wv[#
现金日记账(cash journal) dpI9DzA;
虚账户(nominal accounts) *&sXC@^@^
序时账簿(book of chronological entry) Xsit4Ma
一次凭证(single-record document) ZFO*D79:K
银行存款日记账(deposit journal) JHIXTy__
永续盘存制(perpetual inventory system) k<cv80lhK
原始凭证(source document) xzjG|"a[GB
暂记账户(suspense accounts) 1?5UVv_F
增减记账法(increase-decrease bookkeeping) [tY
+P7j9)
债权结算账户(accounts for settlement of claim) iz pFl@WS
债权债务结算账户(accounts for settlement of claim and debt) #Y
'svn1H
债务结算账户(accounts for settlement of debt) @!zT+W&
账户(account) %zA$+eT
账户编号(Account number) KXTx{R
账户对应关系(debit-credit relationship) JU\wvP5j
账项调整(adjustment of account) Qpaan
专用记账凭证(special-purpose voucher) Q1(6U6L
转回分录(reversing entry) %*`yd.L0W
资金来源账户(accounts of sources of funds) 0&k!=gj:>Z
资产负债账户(balance sheet accounts) TDnbX_xC<
转账凭证(transfer voucher) 2lm{: tS
资金运用账户(accounts of applications of funds) #ZS8}X*S
自制原始凭证(internal source document) m"RE[dQ
总分类账簿(general ledger) }R]^%q @&
总分类账户(general account) oHI/tS4
_
附加账户(adjunct accounts) *S$
`/X
付款凭证(payment voucher) YM
EI
J}
分类账簿(ledger) #m<<]L(o8W
中级会计 +HxL>\
固定资产(fixed assets) v'zj<|2
利润总额 A7X-),D
利益分配(profit distribution) EFKOElG(k
应计费用(accrued expense) =-GHs$u%f