外来原始凭证(source document from outside) JBb}{fo~
现金日记账(cash journal) =7Tbu'O;
虚账户(nominal accounts) '[\%P2c)Q
序时账簿(book of chronological entry) L)B?p!cdLT
一次凭证(single-record document) X<-]./
银行存款日记账(deposit journal) )2rI/=R
永续盘存制(perpetual inventory system) H@aCo(#
原始凭证(source document) / HaS.
暂记账户(suspense accounts) ]V.9jlXF
增减记账法(increase-decrease bookkeeping) ;;l(
债权结算账户(accounts for settlement of claim) IwWo-WN7.
债权债务结算账户(accounts for settlement of claim and debt) Dq2eX;c@
债务结算账户(accounts for settlement of debt) .fD k
5uo
账户(account) V !FzVl=G
账户编号(Account number) E8NIH!dI
账户对应关系(debit-credit relationship) K<+AJ(C
账项调整(adjustment of account) X8;03EW;
专用记账凭证(special-purpose voucher) GIZNHG
转回分录(reversing entry) S@_@hFV jd
资金来源账户(accounts of sources of funds) OQ!mL
3f
资产负债账户(balance sheet accounts) ZMx_J
转账凭证(transfer voucher) TTy1a:V
资金运用账户(accounts of applications of funds) L/<Up
自制原始凭证(internal source document) q &jW{
总分类账簿(general ledger) %@pTEhpF
总分类账户(general account) "#e2"=3*
附加账户(adjunct accounts) _MMz x2}
付款凭证(payment voucher)
$T3/*xN
分类账簿(ledger) JanLJe)
中级会计 bdcuO)3
固定资产(fixed assets) g3x192f
利润总额 kO2im+y
利益分配(profit distribution) ?cg+RNI
应计费用(accrued expense) Y6{p|F?&"