会计科目AccountingAccounts(140个左右)CurrentAssets1000PettyCash备用金1010CashonHand(e.g.incashregisters)库存现金Cashinbank（bankdeposit）银行存款1020RegularCheckingAccount银行存款经常账户1030PayrollCheckingAccount银行存款工资账户1040SavingsAccount银行存款储蓄账户1050SpecialAccount银行存款特别账户1060Investments-MoneyMarket投资—货币市场1070Investments-CertificatesofDeposit投资—存款单1100AccountsReceivable应收账款1140OtherReceivables其他应收款1150AllowanceforDoubtfulAccounts坏账准备（做分录时要看成负债）1200RawMaterialsInventory库存原料1205SuppliesInventory物料盘存（库存耗用品）1210WorkinProgressInventory库存半成品1215FinishedGoodsInventory-Product#1库存制成品—产品1号1220FinishedGoodsInventory-Product#2—产品2号1230FinishedGoodsInventory-Product#3—产品3号1400PrepaidExpenses预付费用1410EmployeeAdvances预付员工款PrepaidRent预付租金1420NotesReceivable-Current应收票据—流动票据1430PrepaidInterest预付利息1470OtherCurrentAssets其他流动资产FixedAssets1500FurnitureandFixtures器具设备与装置1510Equipment设备1520Vehicles车辆1530OtherDepreciableProperty其他可折旧资产1540LeaseholdImprovements租赁物改良1550Buildings建筑物Buildingunderconstruction在建工程1560BuildingImprovements建筑物改良（支出）1690Land土地1700AccumulatedDepreciation,FurnitureandFixtures累计折旧—器具设备与装置1710AccumulatedDepreciation,Equipment累计折旧—设备1720AccumulatedDepreciation,Vehicles累计折旧—车辆1730AccumulatedDepreciation,Other累计折旧—其他固定资产1740AccumulatedDepreciation,Leasehold累计折旧—租入固定资产1750AccumulatedDepreciation,Buildings累计折旧—建筑物1760AccumulatedDepreciation,BuildingImprovements累计折旧—改良建筑物OtherAssets1900Deposits存款（存入银行的货币、支票或息票）1910OrganizationCosts开办费（筹备费）1915AccumulatedAmortization,OrganizationCosts累计摊销费—开办费1920NotesReceivable,Non-current应收票据—长期票据1990OtherNon-currentAssets其他长期资产LiabilityAccountsCurrentLiabilities2000AccountsPayable应付账款2300AccruedExpenses应计费用2310SalesTaxPayable应付销售税2320WagesPayable应付工资2330EducationsPayable应付教育经费2335HealthInsurancePayable应付健康保险费2340FederalPayrollTaxesPayable应交联邦工资税2350FUTATaxPayable应交联邦失业税2360StatePayrollTaxesPayable应交州工资税2380LocalPayrollTaxesPayable应交地方工资税2390IncomeTaxesPayable应交所得税2400OtherTaxesPayable应交其他税金2410EmployeeBenefitsPayable应付职工福利费2420CurrentPortionofLong-termDebt长期债务流动部分2440DepositsfromCustomers应付客户存款2480OtherCurrentLiabilities其他流动负债Long-termLiabilities2700NotesPayable应付票据（长期，长于一年）2702LandPayable应付土地款2704EquipmentPayable应付设备款2706VehiclesPayable应付车辆款2708BankLoansPayable应付银行贷款2710DeferredRevenue递延收入（或预收收入）UnearnedRevenue预收收入MortgageLoanPayable应付抵押贷款BondsPayable,dueXXyear应付债券款—XX年到期债券DiscountsonBondsPayable应付债券发行折扣2740OtherLong-termLiabilities其他长期负债EquityAccounts3010StatedCapital法定资本（或法定股本、账面负债）capital股本(资本)contributedcapital实缴股本3020CapitalSurplus资本盈余（或资本盈利）3030RetainedEarnings未分配利润PreferredStock优先股CommonStock普通股TreasuryShares库存股份RevenueAccounts4000Product#1Sales销售收入—1号产品销售收入4020Product#2Sales……4040Product#3Sales……4060InterestIncome利息收入（or）Interestearned利息收入4080OtherIncome其他收入4540FinanceChargeIncome融资收费收入4550Shipping...
