外来原始凭证(source document from outside) i6`8yw
现金日记账(cash journal) JEHV\=
虚账户(nominal accounts) q`$QroZT"
序时账簿(book of chronological entry) E=QL4*?
一次凭证(single-record document) p+8]H
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银行存款日记账(deposit journal) [7I|8
永续盘存制(perpetual inventory system) P< WD_W
原始凭证(source document) [0 &Lvx
暂记账户(suspense accounts) sM5 w~R>Y
增减记账法(increase-decrease bookkeeping) huKz["]z[
债权结算账户(accounts for settlement of claim) Plq[Ml9
债权债务结算账户(accounts for settlement of claim and debt) =r-Wy.a@
债务结算账户(accounts for settlement of debt) KG3*~G
账户(account) e/Q[%y.X
账户编号(Account number) Q.yKbO<[
账户对应关系(debit-credit relationship) Z,4=<;PF
账项调整(adjustment of account) GU[Cq=k
专用记账凭证(special-purpose voucher) rM=Hd/ki5
转回分录(reversing entry) C>K/C!5?
资金来源账户(accounts of sources of funds) b%PVF&C9W
资产负债账户(balance sheet accounts) B:mlBSH
转账凭证(transfer voucher) 8dA/dMQ
资金运用账户(accounts of applications of funds) 1MahFeQ[
自制原始凭证(internal source document) 4l$8lYi
总分类账簿(general ledger) _-!6@^+
总分类账户(general account)
E,6E-9
附加账户(adjunct accounts) #[[p/nAy}A
付款凭证(payment voucher) qFs<s<]
分类账簿(ledger) I^ >zr.zA
中级会计 sQ
)4kF&,
固定资产(fixed assets) I9Sh~vTm=u
利润总额 \!^o<$s.G
利益分配(profit distribution) ]yIy~V
应计费用(accrued expense) #TSM#Uqe