初级会计初级会计会计术语名称英文名称对账(checking)对应账户(correspondingaccounts)定期清查(Periodiccheckingmethod)定期盘存制(periodicinventorysystem)订本式账簿(boundbook)调整账户(adjustmentaccounts)调整分录(adjustingjournalentry)单式记账凭证(singleaccounttitlevoucher)单式记账法(single-entrybookkeeping)从属账户(Secondaryaccounts)成本计算账户(costingaccounts)财产清查(physicalinventory)簿记(bookkeeping)不定期清查(non-periodiccheckingmethod)补充登记法(correctionbyextrerecording)表外账户(off-balancesheetaccounts)备抵账户(provisionaccounts)备抵附加账户(provisionandadjunctaccounts)备查账簿(memorandvn)序时账簿(bookofchronologicalentry)一次凭证(single-recorddocument)银行存款日记账(depositjournal)永续盘存制(perpetualinventorysystem)原始凭证(sourcedocument)暂记账户(suspenseaccounts)增减记账法(increase-decreasebookkeeping)债权结算账户(accountsforsettlementofclaim)债权债务结算账户(accountsforsettlementofclaimanddebt)债务结算账户(accountsforsettlementofde