外来原始凭证(source document from outside) tQ<2K*3]
现金日记账(cash journal) bWzc=03
虚账户(nominal accounts) ]=$ay0HC
序时账簿(book of chronological entry) -]MP,P%
一次凭证(single-record document) y#W8] <dS"
银行存款日记账(deposit journal) PH=8'GN
永续盘存制(perpetual inventory system) U.9nHo{
原始凭证(source document) oU6g5
暂记账户(suspense accounts) s,q!(\{Pv
增减记账法(increase-decrease bookkeeping) q\=[v
债权结算账户(accounts for settlement of claim) D#AxgF_He
债权债务结算账户(accounts for settlement of claim and debt) G#M]\)f%
债务结算账户(accounts for settlement of debt) Ss/="jC
账户(account) `Wt~6D
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账户编号(Account number) YLd%"H $n
账户对应关系(debit-credit relationship) I
>zn$d*0
账项调整(adjustment of account) :Fk&2WsW:
专用记账凭证(special-purpose voucher) s'w0pZqj
转回分录(reversing entry) N8Q{4c
资金来源账户(accounts of sources of funds) -$p-o
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资产负债账户(balance sheet accounts) Bnc
转账凭证(transfer voucher) ,6)y4=8 L
资金运用账户(accounts of applications of funds) pAL-Pl9z
自制原始凭证(internal source document) tH!z7VZ
总分类账簿(general ledger) )y Y;%
总分类账户(general account) _!vbX
mb
附加账户(adjunct accounts) No+zw% l0E
付款凭证(payment voucher) '0?E|B]Cp%
分类账簿(ledger) Q)dns)_x
中级会计 {.)D)8`<d
固定资产(fixed assets) zW&W`(
利润总额 FkkB#Jk4
利益分配(profit distribution)
M_uij$1-
应计费用(accrued expense) gQGiph |