外来原始凭证(source document from outside) x/M$_E<G
现金日记账(cash journal) )rj!/%
虚账户(nominal accounts) Aqf91
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序时账簿(book of chronological entry) KNQj U-A
一次凭证(single-record document) hN=kU9@knC
银行存款日记账(deposit journal) K\xM%O?
永续盘存制(perpetual inventory system) cRr3!<EZ
原始凭证(source document) fDB.r$|d
暂记账户(suspense accounts) %pOz%v~
增减记账法(increase-decrease bookkeeping) YB4
ZI
债权结算账户(accounts for settlement of claim) ;0oL*d[1Z
债权债务结算账户(accounts for settlement of claim and debt) tyW[i8)O}
债务结算账户(accounts for settlement of debt) 2D"my]FnF
账户(account) f~P YK
账户编号(Account number) O^-QqCZE
账户对应关系(debit-credit relationship) v+Y^mV`|
账项调整(adjustment of account) >m1b/J3#
专用记账凭证(special-purpose voucher) oz{X"jfu
转回分录(reversing entry) 3T]cDVQ_
资金来源账户(accounts of sources of funds) 2'M5+[8y8
资产负债账户(balance sheet accounts) ,#,K_oz
转账凭证(transfer voucher) 0
Q7<;'m
资金运用账户(accounts of applications of funds) oi7k#^
自制原始凭证(internal source document) %_Lz0L64k
总分类账簿(general ledger) )hO
%W|
总分类账户(general account) +<xQ
F
附加账户(adjunct accounts) P8dMfD
*"E
付款凭证(payment voucher) zFO0l).
分类账簿(ledger) ",gVo\^
中级会计 _^b\#Jz4U3
固定资产(fixed assets) CckfoJ 9
利润总额 mM
Z{W+"[f
利益分配(profit distribution) Hn)?
xw]x
应计费用(accrued expense) fuA]
y4A