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1、会计科目Accounting Accounts (140个左右)Current Assets1000Petty Cash 备用金1010Cash on Hand (e.g. in cash registers) 库存现金Cash in bank（bank deposit） 银行存款1020Regular Checking Account 银行存款经常账户1030Payroll Checking Account银行存款工资账户1040Savings Account银行存款储蓄账户1050Special Account银行存款特别账户1060Investments - Money Market 投
2、资货币市场1070Investments - Certificates of Deposit投资存款单1100Accounts Receivable 应收账款1140Other Receivables 其他应收款1150Allowance for Doubtful Accounts坏账准备（做分录时要看成负债）1200Raw Materials Inventory库存原料1205Supplies Inventory 物料盘存（库存耗用品）1210Work in Progress Inventory 库存半成品1215Finished Goods Inventory - Product #1 库
3、存制成品产品1号1220Finished Goods Inventory - Product #2 产品2号1230Finished Goods Inventory - Product #3 产品3号1400Prepaid Expenses 预付费用1410Employee Advances 预付员工款Prepaid Rent 预付租金 1420Notes Receivable - Current 应收票据流动票据1430Prepaid Interest 预付利息1470Other Current Assets 其他流动资产Fixed Assets1500Furniture and Fixtu
4、res 器具设备与装置1510Equipment 设备1520Vehicles 车辆1530Other Depreciable Property 其他可折旧资产1540Leasehold Improvements 租赁物改良1550Buildings 建筑物Building under construction 在建工程1560Building Improvements 建筑物改良（支出）1690Land 土地1700Accumulated Depreciation, Furniture and Fixtures 累计折旧器具设备与装置1710Accumulated Depreciation,
5、 Equipment累计折旧设备1720Accumulated Depreciation, Vehicles 累计折旧车辆1730Accumulated Depreciation, Other 累计折旧其他固定资产1740Accumulated Depreciation, Leasehold 累计折旧租入固定资产1750Accumulated Depreciation, Buildings 累计折旧建筑物1760Accumulated Depreciation, Building Improvements 累计折旧改良建筑物Other Assets1900Deposits 存款（存入银行的货币
6、、支票或息票）1910Organization Costs 开办费（筹备费）1915Accumulated Amortization, Organization Costs 累计摊销费开办费1920Notes Receivable, Non-current 应收票据长期票据1990Other Non-current Assets 其他长期资产Liability AccountsCurrent Liabilities2000Accounts Payable 应付账款2300Accrued Expenses 应计费用2310Sales Tax Payable 应付销售税2320Wages Paya
7、ble 应付工资2330Educations Payable 应付教育经费2335Health Insurance Payable 应付健康保险费2340Federal Payroll Taxes Payable 应交联邦工资税2350FUTA Tax Payable 应交联邦失业税2360State Payroll Taxes Payable 应交州工资税2380Local Payroll Taxes Payable 应交地方工资税2390Income Taxes Payable 应交所得税2400Other Taxes Payable 应交其他税金2410Employee Benefits
8、 Payable 应付职工福利费2420Current Portion of Long-term Debt 长期债务流动部分2440Deposits from Customers 应付客户存款2480Other Current Liabilities 其他流动负债Long-term Liabilities2700Notes Payable 应付票据（长期，长于一年）2702Land Payable 应付土地款2704Equipment Payable 应付设备款2706Vehicles Payable 应付车辆款2708Bank Loans Payable 应付银行贷款2710Deferred
9、 Revenue递延收入（或预收收入）Unearned Revenue 预收收入Mortgage Loan Payable 应付抵押贷款Bonds Payable, due XX year 应付债券款XX年到期债券Discounts on Bonds Payable应付债券发行折扣2740Other Long-term Liabilities 其他长期负债Equity Accounts3010Stated Capital 法定资本（或法定股本、账面负债）capital 股本(资本)contributed capital 实缴股本3020Capital Surplus资本盈余（或资本盈利）303
10、0Retained Earnings未分配利润Preferred Stock优先股Common Stock 普通股 Treasury Shares 库存股份Revenue Accounts4000Product #1 Sales 销售收入1号产品销售收入4020Product #2 Sales 4040Product #3 Sales 4060Interest Income 利息收入（or） Interest earned 利息收入4080Other Income 其他收入4540Finance Charge Income 融资收费收入4550Shipping Charges Reimburs
11、ed 船运收费收入4800Sales Returns and Allowances 销售退货与折证4900Sales Discounts 销售折扣Income Summary 损益汇总（收益汇总）Cost of Goods Sold5000Product #1 Cost成本产品1号成本5010Product #2 Cost25020Product #3 Cost35050Raw Material Purchases原材料采购（成本）5100Direct Labor Costs直接劳动成本5150Indirect Labor Costs间接劳动成本5200Heat and Power热气与动力成
12、本5250Commissions佣金（销售佣金） 5300Miscellaneous Factory Costs其他制造成本5700Cost of Goods Sold, Salaries and Wages销货成本工资薪金成本5730Cost of Goods Sold, Contract Labor销货成本合同雇工成本Cost of Goods Sold, merchandise inventory销货成本已售商品成本5750Cost of Goods Sold, Freight销货成本销货运费5800Cost of Goods Sold, Other销货成本其他5850Inventory
13、 Adjustments存货调整5900Purchase Returns and Allowances购货退还及折让5950Purchase Discounts购货折扣Expenses6000Default Purchase Expense采购违约费6010Advertising Expense广告费用6050Amortization Expense摊销费用6100Auto Expenses汽车（集装箱）运费6150Bad Debt Expense坏账损失6200Bank Fees银行费用（支票费、手续费等）Loan Interest贷款利息费Mortgage抵押费6250Cash Over and Short现金溢缺 6300Charitable Contributions Expense慈善捐赠费6350Commissions and Fees Expense佣金与小费支出6400Depreciation Expense折旧费用6450Dues and Subscriptions Expense会费和订阅费6500Employee Benefit Expense, Health Insurance员工福利费健康保险费6510Employee B
