会计术语综合论述(英文版)(doc 39页)

会计术语综合论述(英文版)内容提要：
checking
corresponding accounts
Periodic checking method
periodic inventory system
bound book
adjustment accounts
adjusting journal entry
single account title voucher
single-entry bookkeeping
Secondary accounts
costing accounts
physical inventory
bookkeeping
non-periodic checking method
correction by extre recording
off-balance sheet accounts
provision accounts
provision and adjunct accounts
book of chronological entry
single-record document
deposit journal
perpetual inventory system
source document
suspense accounts
increase-decrease bookkeeping
accounts for settlement of claim
accounts for settlement of claim and debt
accounts for settlement of debt
account
Account number
debit-credit relationship
adjustment of account
special-purpose voucher
……
..............................