外来原始凭证(source document from outside) ) I@gy
现金日记账(cash journal) ! 5[?n3
虚账户(nominal accounts) <FG
M/e4
序时账簿(book of chronological entry) }G-qOt
一次凭证(single-record document) B-Fu/n
银行存款日记账(deposit journal) @P)GDB7A
永续盘存制(perpetual inventory system) rj,Sk~0Q
原始凭证(source document) U-|gtND
暂记账户(suspense accounts) t6j(9[gGq
增减记账法(increase-decrease bookkeeping) N=|w]t0*yc
债权结算账户(accounts for settlement of claim) a-O9[?G/x
债权债务结算账户(accounts for settlement of claim and debt) TCB<fS~U-
债务结算账户(accounts for settlement of debt) 0WQ0-~wx
账户(account) ncu>
@K$n
账户编号(Account number)
#p\sw
账户对应关系(debit-credit relationship) ,A_itRHH
账项调整(adjustment of account) b$VdTpz
专用记账凭证(special-purpose voucher) 0;V2>!
转回分录(reversing entry) o.sa?*
资金来源账户(accounts of sources of funds) X8Gw8^t
资产负债账户(balance sheet accounts) Ei}B9 &O
转账凭证(transfer voucher) 3``$yWWg
资金运用账户(accounts of applications of funds) ^@jOS{f l
自制原始凭证(internal source document) _Z2VS"yH
总分类账簿(general ledger) /eZAAH
总分类账户(general account) =TyN"0@
附加账户(adjunct accounts) KJSN)yn\
付款凭证(payment voucher) oz@yF)/Sm
分类账簿(ledger) QK//bV)
中级会计 2,dGRf
固定资产(fixed assets) :#b[gWl0Ru
利润总额 ~!Onz wmO
利益分配(profit distribution) 8qt|2%
应计费用(accrued expense) NjL,0Bp