虛賬戶(nominal accounts)

序時賬簿(book of chronological entry)

一次憑證(single-record document)

銀行存款日記賬(deposit journal)

永續(xù)盤存制(perpetual inventory system)

原始憑證(source document)

暫記賬戶(suspense accounts)

增減記賬法(increase-decrease bookkeeping)

債權(quán)結(jié)算賬戶(accounts for settlement of claim)

債權(quán)債務(wù)結(jié)算賬戶(accounts for settlement of claim and debt)

債務(wù)結(jié)算賬戶(accounts for settlement of debt)

賬戶(account)

賬戶編號(Account number)

賬戶對應(yīng)關(guān)系(debit-credit relationship)

賬項調(diào)整(adjustment of account)

專用記賬憑證(special-purpose voucher)

轉(zhuǎn)回分錄(reversing entry)

資金來源賬戶(accounts of sources of funds)

資產(chǎn)負債賬戶(balance sheet accounts)

轉(zhuǎn)賬憑證(transfer voucher)

資金運用賬戶(accounts of applications of funds)

自制原始憑證(internal source document)

總分類賬簿(general ledger)

總分類賬戶(general account)

附加賬戶(adjunct accounts)

付款憑證(payment voucher)

分類賬簿(ledger)

中級會計

固定資產(chǎn)(fixed assets)

利潤總額

利益分配(profit distribution)

應(yīng)計費用(accrued expense)

商標權(quán)(trademarks and tradenames)