虚账户(nominal accounts)

  序时账簿(book of chronological entry)

  一次凭证(single-record document)

  银行存款日记账(deposit journal)

  永续盘存制(perpetual inventory system)

  原始凭证(source document)

  暂记账户(suspense accounts)

  增减记账法(increase-decrease bookkeeping)

  债权结算账户(accounts for settlement of claim)

  债权债务结算账户(accounts for settlement of claim and debt)

  债务结算账户(accounts for settlement of debt)

  账户(account)

  账户编号(Account number)

  账户对应关系(debit-credit relationship)

  账项调整(adjustment of account)

  专用记账凭证(special-purpose voucher)

  转回分录(reversing entry)

  资金来源账户(accounts of sources of funds)

  资产负债账户(balance sheet accounts)

  转账凭证(transfer voucher)

  资金运用账户(accounts of applications of funds)

  自制原始凭证(internal source document)

  总分类账簿(general ledger)

  总分类账户(general account)

  附加账户(adjunct accounts)

  付款凭证(payment voucher)

  分类账簿(ledger)

  中级会计

  固定资产(fixed assets)

  利润总额

  利益分配(profit distribution)

  应计费用(accrued expense)

  商标权(trademarks and tradenames)