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【正文】 ry借貸記賬法 debitcredit bookkeeping局部清查 partial check卡片式賬簿 card book跨期攤提賬戶 interperiod allocation accounts累計憑證 multiplerecord document．聯(lián)合賬簿 pound book 明細分類賬簿 subsidiary ledger明細分類賬戶 subsidiary account盤存賬存 inventory accounts 平行登記 parallel recording 全面清查 plete check 日記總賬 bined journal and ledger日記總賬核算形式 bookkeeping procedure using summarized journal三式記賬法 tripleentry bookkeeping實賬戶 real accounts 試算表 trial balance 試算平衡 trial balancing 收付記賬法 receiptspayment bookkeeping收款憑證 receipt voucher損益表賬戶 ine statement accounts通用記賬憑證 general purpose voucher通用日記賬核算形式 bookkeeping procedure using general journal 外來原始憑證 source document．nbspfrom outside現(xiàn)金日記賬 cash journal虛賬戶 nominal accounts序時賬簿 book of chronological entry 一次憑證 singlerecord 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 increasedecrease bookkeeping債權結算賬戶 accounts for settlement of claim債權債務結算賬戶 accounts for settlement of claim and debt債務結算賬戶 accounts for settlement of debt賬戶 account賬戶編號 Account number賬戶對應關系 debitcredit relationships賬項調整 adjustment of accountf專用記賬憑證 specialpurpose voucher轉回分錄 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 ledgerD5KxSi general account 附加賬戶 adjunct accounts付款憑證 payment voucher分類賬簿 ledger多欄式日記賬核算形式 bookkeeping procedure using columnar journal,對賬 checking 對應賬戶 corresponding accounts定期清查 Periodic checking method`定期盤存制 periodic inventory system訂本式賬簿 bound book調整賬戶 adjustment accounts調整分錄 adjusting journal entry 單式記賬憑證 single account title voucher單式記賬法 singleentry bookkeeping從屬賬戶 Secondary accounts成本計算賬戶 costing accounts財產(chǎn)清查 physical inventory簿記 bookkeeping不定期清查 nonperiodic checking method 補充登記法 correction by extra recording表外賬戶 offbalance sheet accounts備抵賬戶 provision accounts 備抵附加賬戶 provision and adjunct accounts 備查賬簿 memorandum12 /
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