外来原始凭证(source document from outside) %Gk?f=e
现金日记账(cash journal) =ZaTD-%id
虚账户(nominal accounts) C~&~Ano,
序时账簿(book of chronological entry) X$<s@_#1
一次凭证(single-record document) hCcAAF*I;5
银行存款日记账(deposit journal) 4)i(`/U
永续盘存制(perpetual inventory system) >#Obhs|S{C
原始凭证(source document) MI,b`pQ
暂记账户(suspense accounts) N7b+GqYpF>
增减记账法(increase-decrease bookkeeping) {+&qC\YF
债权结算账户(accounts for settlement of claim) E>}
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债权债务结算账户(accounts for settlement of claim and debt) $%3"@$
债务结算账户(accounts for settlement of debt) 2zz7/]?Q
账户(account) c[I4'x
账户编号(Account number) scsN2#D7U/
账户对应关系(debit-credit relationship) .P|_C.3-l
账项调整(adjustment of account) S3G9/
专用记账凭证(special-purpose voucher) rv\yS:2
转回分录(reversing entry) TfbB1
资金来源账户(accounts of sources of funds) mT7B#
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资产负债账户(balance sheet accounts) :E>"z6H
转账凭证(transfer voucher) ^"?fZSC
资金运用账户(accounts of applications of funds) #Pf?.NrTn
自制原始凭证(internal source document) C " W,
总分类账簿(general ledger) aB N^J_
总分类账户(general account) k[`9RGT
附加账户(adjunct accounts)
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付款凭证(payment voucher) 0^L>J"
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分类账簿(ledger) ^bZ'z
中级会计 ^4\hZ
固定资产(fixed assets) i`Tp +e@a>
利润总额 VJeoO)<j
利益分配(profit distribution) oVK3=m@{
应计费用(accrued expense) DLWG0$#!