外来原始凭证(source document from outside)
t MZ(s
现金日记账(cash journal) DiQkT R
虚账户(nominal accounts) e-cb?.WU?
序时账簿(book of chronological entry) pInWKj[y1
一次凭证(single-record document) _*$B|%k
银行存款日记账(deposit journal) &&
nO]p`
永续盘存制(perpetual inventory system) !;*2*WuO;
原始凭证(source document) U9o*6`"o
暂记账户(suspense accounts) YaZt+WA
增减记账法(increase-decrease bookkeeping) r)5\3j[P
债权结算账户(accounts for settlement of claim) ]2Fo.n
债权债务结算账户(accounts for settlement of claim and debt) 2Ml2Ue-9
债务结算账户(accounts for settlement of debt) z83:a)U
账户(account) y}-S~Ov>I
账户编号(Account number) W
QLL[{mhS
账户对应关系(debit-credit relationship) %H}Y]D~R
账项调整(adjustment of account) pu$XUt
专用记账凭证(special-purpose voucher) E9d i
转回分录(reversing entry) CotMV^
资金来源账户(accounts of sources of funds) b#;N!V
X
资产负债账户(balance sheet accounts) /-YlC(kL
转账凭证(transfer voucher) Wx|6A#cg!
资金运用账户(accounts of applications of funds) M}oj!xGB
自制原始凭证(internal source document) e3={$A h
总分类账簿(general ledger) ls"\YSq$
总分类账户(general account) +Q!xEfpO;
附加账户(adjunct accounts) #oroY.o
付款凭证(payment voucher) fI
d)
分类账簿(ledger) 3zA=q[C
中级会计 tbzvO<~
固定资产(fixed assets) ,o>pmaoLs
利润总额 mERZ_[a2
利益分配(profit distribution)
):fu
应计费用(accrued expense) "4k=(R?