外来原始凭证(source document from outside) IuOQX}
现金日记账(cash journal) j=V2~
xA6
虚账户(nominal accounts) |n~Vpy
序时账簿(book of chronological entry) gMB/ ~g5b0
一次凭证(single-record document) lfe^_`ij(+
银行存款日记账(deposit journal) w@ $_2t
永续盘存制(perpetual inventory system) F m$;p6&j
原始凭证(source document) 1vL$k[^&d
暂记账户(suspense accounts) yiAusl;
增减记账法(increase-decrease bookkeeping) rT!9{uK
债权结算账户(accounts for settlement of claim) qy,X#y'FuE
债权债务结算账户(accounts for settlement of claim and debt) Mw{skK>b
债务结算账户(accounts for settlement of debt) mF
@DO$
账户(account) /e50&]2w
账户编号(Account number) F9 4Qb}
账户对应关系(debit-credit relationship) x5YHmvy/l
账项调整(adjustment of account) n,o;:c
专用记账凭证(special-purpose voucher) #e5*Dr8
转回分录(reversing entry) 1+NmiGKg
资金来源账户(accounts of sources of funds) !k0t
(.
资产负债账户(balance sheet accounts) zE_t(B(Q
转账凭证(transfer voucher) -^<`v{}
Dn
资金运用账户(accounts of applications of funds) w*qmC<D$A
自制原始凭证(internal source document) b 1t7/q
总分类账簿(general ledger) ]zR,Y=
#
总分类账户(general account) c[E>2P2-_
附加账户(adjunct accounts) JrVBd hLr
付款凭证(payment voucher) `^1&Qz>
分类账簿(ledger) 2apQ4)6#[H
中级会计 VkDFR
[k_
固定资产(fixed assets) d$*SVd:
利润总额 zP;1mN
利益分配(profit distribution) G[[NDK
应计费用(accrued expense) )`gE-udR