外来原始凭证(source document from outside) 5HbHJ.|r
现金日记账(cash journal) ?\\wLZ
虚账户(nominal accounts) 2U./
Yfk\
序时账簿(book of chronological entry) Mq91HmC(@
一次凭证(single-record document) ^2'Y=g>
银行存款日记账(deposit journal) Gpu[<Z4
永续盘存制(perpetual inventory system) n{QyqI
原始凭证(source document) eCI'<^
暂记账户(suspense accounts) gclj:7U
增减记账法(increase-decrease bookkeeping) /g u
VA
债权结算账户(accounts for settlement of claim)
UuIjtqW
债权债务结算账户(accounts for settlement of claim and debt) ?A@y4<8R|
债务结算账户(accounts for settlement of debt) 12^uu)6Xm,
账户(account) iF`_-t/k
账户编号(Account number) ~ikp'5
账户对应关系(debit-credit relationship) ,3?=W/Um4
账项调整(adjustment of account) sPK ]:iC
专用记账凭证(special-purpose voucher) !{l% 3'2
转回分录(reversing entry) ?w/p 9j#
资金来源账户(accounts of sources of funds) *9n[#2sM<
资产负债账户(balance sheet accounts) !>Nlp,r&~
转账凭证(transfer voucher) .w4|$.H
资金运用账户(accounts of applications of funds) 7#)k-S!B
自制原始凭证(internal source document) va@;V+cD
总分类账簿(general ledger) A ON
|b\?
总分类账户(general account) }d5]N
附加账户(adjunct accounts) :3M,]W]
付款凭证(payment voucher) xI<l1@
分类账簿(ledger) s~,!E
中级会计 a@? $#>
固定资产(fixed assets) gNr4oOR{
利润总额 6O/ L~Z*t
利益分配(profit distribution) cs2-jbRn
应计费用(accrued expense) xiW}P% bf