虛帳戶(hù)
商業(yè)會(huì)計(jì)

        實(shí)帳戶(hù)的對(duì)稱(chēng),亦稱(chēng)“名義帳戶(hù)”或“損益表帳戶(hù)”(IncomeStatementAccounts)或“臨時(shí)性帳戶(hù)”(TemporaryAccounts)。反映各會(huì)計(jì)期間內(nèi)各項(xiàng)收入和費(fèi)用發(fā)生額的帳戶(hù)。據(jù)以計(jì)算當(dāng)期的損益和編制損益表。這類(lèi)帳戶(hù)的余額在年終結(jié)帳時(shí)都將轉(zhuǎn)入    （本文共 187 字 ）     [閱讀本文] >>