外来原始凭证(source document from outside) {Xd5e@:Js
现金日记账(cash journal) I+t38un%
虚账户(nominal accounts) M3 u8NRd5|
序时账簿(book of chronological entry) 9m4rNvb
一次凭证(single-record document) Dt.Wb&V_w
银行存款日记账(deposit journal) y3]"H(
永续盘存制(perpetual inventory system) 8-ssiiJ}gh
原始凭证(source document) jt--w"|-r
暂记账户(suspense accounts) VBJ]d|
增减记账法(increase-decrease bookkeeping) ;%alZ
债权结算账户(accounts for settlement of claim) ?/MXcI(
债权债务结算账户(accounts for settlement of claim and debt)
G\ZRNb
债务结算账户(accounts for settlement of debt) oJT@'{;*z
账户(account) `kSCH; mwP
账户编号(Account number) E(_I3mftm
账户对应关系(debit-credit relationship) y(h(mr
账项调整(adjustment of account) _|:bac8pL
专用记账凭证(special-purpose voucher) OZm[iH
转回分录(reversing entry) E}/|Lja
资金来源账户(accounts of sources of funds) 9z/_`Xd_
资产负债账户(balance sheet accounts) guXpHF=
转账凭证(transfer voucher) 9[E$>o"%
资金运用账户(accounts of applications of funds) $yFuaqG`Wo
自制原始凭证(internal source document) \Pmk`^T
总分类账簿(general ledger) Sr 4 7u{n
总分类账户(general account) _
D}b
附加账户(adjunct accounts) $ow`)?sh
付款凭证(payment voucher) 5)NBM7h
分类账簿(ledger) SfSEA^@|
中级会计 6G$tYfX
固定资产(fixed assets) (kyo?3
利润总额 0]W]#X4A
利益分配(profit distribution) RmV/wY
应计费用(accrued expense) E*CQG;^=N