外来原始凭证(source document from outside) &n|gPp77$
现金日记账(cash journal) G`jhzG
虚账户(nominal accounts) mD!imq%=
序时账簿(book of chronological entry) m\yO/9{h1
一次凭证(single-record document) J']W7!p
银行存款日记账(deposit journal) XJ"9D#"a>
永续盘存制(perpetual inventory system) $)3/N&GXR
原始凭证(source document) Dp8(L ]6
暂记账户(suspense accounts) <,{v>vlw
增减记账法(increase-decrease bookkeeping) P\JpE
债权结算账户(accounts for settlement of claim) PLD!BD
债权债务结算账户(accounts for settlement of claim and debt) JLhp25{x
债务结算账户(accounts for settlement of debt) ]+AI:
账户(account) {<@~;iq
账户编号(Account number) 0Ko,S(M_
账户对应关系(debit-credit relationship) myXV~6R
3
账项调整(adjustment of account) _~!,x.Dbp
专用记账凭证(special-purpose voucher) Hi Yx(hY
转回分录(reversing entry) qF?S[Z;
资金来源账户(accounts of sources of funds) (_* a4xGF
资产负债账户(balance sheet accounts) JsV#:
转账凭证(transfer voucher) KGIz)/eSg
资金运用账户(accounts of applications of funds) V4 7Fp
自制原始凭证(internal source document) ?~!h
N,h
总分类账簿(general ledger) !E%!,
总分类账户(general account) 08Q:1 '
附加账户(adjunct accounts) {R K#W~h
付款凭证(payment voucher) 99 ["I:
分类账簿(ledger) x;+,lP
中级会计 `f s[C
固定资产(fixed assets) m5S/T\,X
利润总额 jV(ISD
利益分配(profit distribution) ,#crtX
应计费用(accrued expense) =c|Bu^(Ctw