外来原始凭证(source document from outside) o>el"0rn.h
现金日记账(cash journal) ]K=#>rZrB
虚账户(nominal accounts) z
A,vp^
序时账簿(book of chronological entry) 9mF'
一次凭证(single-record document) B VBn.ut
银行存款日记账(deposit journal) zTz}H*U
永续盘存制(perpetual inventory system) jh5QIZf=
原始凭证(source document) YB#fAU
暂记账户(suspense accounts) *FS8]!Qg
增减记账法(increase-decrease bookkeeping) (`x_MTLL
债权结算账户(accounts for settlement of claim) ZoW1Cc&p
债权债务结算账户(accounts for settlement of claim and debt) $%<{zWQm
债务结算账户(accounts for settlement of debt) !ifU}qFzK
账户(account) &qv~)ZM$
账户编号(Account number) ,+=9Rp`md
账户对应关系(debit-credit relationship) P"YdB|I
账项调整(adjustment of account) j]u!;]
专用记账凭证(special-purpose voucher) W^(zP/
转回分录(reversing entry) iSW2I~PD
资金来源账户(accounts of sources of funds) BZq#OAp
资产负债账户(balance sheet accounts) -^_m(@A<~
转账凭证(transfer voucher) l=@ B 'a
资金运用账户(accounts of applications of funds) xQoZ[
自制原始凭证(internal source document) Z%t_1t
总分类账簿(general ledger) OgQdyU
总分类账户(general account) m4:c$5
附加账户(adjunct accounts) !8{VLg
付款凭证(payment voucher) /x VHd
分类账簿(ledger) UhxM85M;x
中级会计 _y@28t
固定资产(fixed assets) |23F@s1
利润总额 --yF%tRMP
利益分配(profit distribution) y Zafq"o
应计费用(accrued expense) r$7.