外来原始凭证(source document from outside) ~3S~\0&|
现金日记账(cash journal) S/I /-Bp~
虚账户(nominal accounts) LYg-
.~<I
序时账簿(book of chronological entry) 3<zp
一次凭证(single-record document) ~| 6[j<ziL
银行存款日记账(deposit journal) ff1c/c/
永续盘存制(perpetual inventory system) /[>sf[X\I9
原始凭证(source document) I,'k>@w{s
暂记账户(suspense accounts) !7&5` q7
增减记账法(increase-decrease bookkeeping) H]jhAf<h
债权结算账户(accounts for settlement of claim) -[DOe?T
债权债务结算账户(accounts for settlement of claim and debt) CWP2{
债务结算账户(accounts for settlement of debt) wsVV$I[2
账户(account) f0aKlhEC
账户编号(Account number) -\n@%$M]G
账户对应关系(debit-credit relationship) qWKAM@
账项调整(adjustment of account) y<bDTeoo
专用记账凭证(special-purpose voucher) ^Js9 s8?$
转回分录(reversing entry) '!a'ZjYyi
资金来源账户(accounts of sources of funds) ohGfp9H
资产负债账户(balance sheet accounts) AjgF6[B
转账凭证(transfer voucher) *C=>X193U
资金运用账户(accounts of applications of funds) )Iq <+IJ
自制原始凭证(internal source document) 6qd\)q6T&x
总分类账簿(general ledger) K>l~SDcZ3
总分类账户(general account) X/M4!L}\
附加账户(adjunct accounts) 'anG:=
付款凭证(payment voucher) 9lDhIqx0~
分类账簿(ledger) +|>kCtZH%
中级会计 Q( {
r@*g
固定资产(fixed assets) ;?g6QIN9
利润总额 g
!z&~Z:
利益分配(profit distribution) xLZG:^(I
应计费用(accrued expense) td
3D=Y