外来原始凭证(source document from outside) S5eQHef
现金日记账(cash journal) L@*0wx`fU
虚账户(nominal accounts)
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序时账簿(book of chronological entry)
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一次凭证(single-record document) 9moenkL
银行存款日记账(deposit journal) Xrnxpp!#^D
永续盘存制(perpetual inventory system) #4h_(Y
原始凭证(source document) (5@9
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暂记账户(suspense accounts) sY?pp
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增减记账法(increase-decrease bookkeeping) &(!Sy?tNe
债权结算账户(accounts for settlement of claim) jEBZ"Jvb
债权债务结算账户(accounts for settlement of claim and debt) MRvtuE|g
债务结算账户(accounts for settlement of debt) mk JS_6
账户(account) &wj;:
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账户编号(Account number) [3`T/Wm
账户对应关系(debit-credit relationship) 5m")GWQaP@
账项调整(adjustment of account) ]Xcqf9k
专用记账凭证(special-purpose voucher) YH`/;H=$G/
转回分录(reversing entry) <wwcPe}
资金来源账户(accounts of sources of funds) Q2;zve&Dl
资产负债账户(balance sheet accounts) x;NCW
转账凭证(transfer voucher) O`e0r%SJ
资金运用账户(accounts of applications of funds) ZVotIQ/Q'
自制原始凭证(internal source document) 6T 2jVNg
总分类账簿(general ledger) A:3bL:
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总分类账户(general account) aK'`yuN
附加账户(adjunct accounts) DKL< "#.7
付款凭证(payment voucher) xw-x<7
分类账簿(ledger) )L#C1DP#
中级会计 (j-[m\wF
固定资产(fixed assets) 2-821Sf#h
利润总额 <a *X&P
利益分配(profit distribution) Qg+0(odd
应计费用(accrued expense) 2BOe,giy