外来原始凭证(source document from outside) H
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现金日记账(cash journal) F5*Xx g}N
虚账户(nominal accounts) .IYE
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序时账簿(book of chronological entry) ,m:MI/)p
一次凭证(single-record document) J@)6]d/,
银行存款日记账(deposit journal) $:<KG&Br
永续盘存制(perpetual inventory system) gx9H=c>/
原始凭证(source document) r?Z8_5Y
暂记账户(suspense accounts) N}^\$sVu_
增减记账法(increase-decrease bookkeeping) Gb
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债权结算账户(accounts for settlement of claim) WJg?R^
债权债务结算账户(accounts for settlement of claim and debt) 1YS{;
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债务结算账户(accounts for settlement of debt) e<IT2tv>u
账户(account) hx:x5L>
账户编号(Account number) 9cj:'KG)!
账户对应关系(debit-credit relationship) un..UU4
账项调整(adjustment of account) mT)iN`$Y@
专用记账凭证(special-purpose voucher) BGUP-_&
转回分录(reversing entry) pET5BMxGG
资金来源账户(accounts of sources of funds) .ipYZg'V
资产负债账户(balance sheet accounts) N]5-#
转账凭证(transfer voucher) rt."P20T
资金运用账户(accounts of applications of funds) cQN}z
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自制原始凭证(internal source document) cl{;%4$9
总分类账簿(general ledger) 7
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总分类账户(general account) e&wWlB![
附加账户(adjunct accounts) Mb+cXdZb
付款凭证(payment voucher) :PjHs Np;^
分类账簿(ledger) 0A|.ch
中级会计 W**a\[~$
固定资产(fixed assets) ^OYar(
利润总额 nC2A&n