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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4550ShippingChargesReimbursed船运收费收入4800SalesReturnsandAllowances销售退货与折证4900SalesDiscounts销售折扣IncomeSummary损益汇总（收益汇总）CostofGoodsSold5000Product#1Cost成本—产品1号成本5010Product#2Cost……25020Product#3Cost……35050RawMaterialPurchases原材料采购（成本）5100DirectLaborCosts直接劳动成本5150IndirectLaborCosts间接劳动成本5200HeatandPower热气与动力成本5250Commissions佣金（销售佣金）5300MiscellaneousFactoryCosts其他制造成本5700CostofGoodsSold,SalariesandWages销货成本—工资薪金成本5730CostofGoodsSold,ContractLabor销货成本—合同雇工成本CostofGoodsSold,merchandiseinventory销货成本—已售商品成本5750CostofGoodsSold,Freight销货成本—销货运费5800CostofGoodsSold,Other销货成本—其他5850InventoryAdjustments存货调整5900PurchaseReturnsandAllowances购货退还及折让5950PurchaseDiscounts购货折扣Expenses6000DefaultPurchaseExpense采购违约费6010AdvertisingExpense广告费用6050AmortizationExpense摊销费用6100AutoExpenses汽车（集装箱）运费6150BadDebtExpense坏账损失6200BankFees银行费用（支票费、手续费等）LoanInterest贷款利息费Mortgage抵押费6250CashOverandShort现金溢缺6300CharitableContributionsExpense慈善捐赠费6350CommissionsandFeesExpense佣金与小费支出6400DepreciationExpense折旧费用6450DuesandSubscriptionsExpense会费和订阅费6500EmployeeBenefitExpense,HealthInsurance员工福利费—健康保险费6510EmployeeBenefitExpense,PensionPlans员工福利费—退休金计划（费）6520EmployeeBenefitExpense,ProfitSharingPlan员工福利费—职工分红计划6530EmployeeBenefitExpense,Other工福利费—其他费用6550FreightExpense货物运费6600GiftsExpense礼品支出6650IncomeTaxExpense,Federal所得税支出—联邦所得税6660IncomeTaxExpense,State所得税支出—州所得税6670IncomeTaxExpense,Local所得税支出—地方所得税6700InsuranceExpense,ProductLiability保险费用—产品责任保险费DisabilityInsurance残废保险6710InsuranceExpense,Vehicle保险费用—车辆保险费6750InterestExpense利息费支出6800LaundryandDryCleaningExpense洗衣与干洗费6850LegalandProfessionalExpense法律咨询费6900LicensesExpense许可费用6950LossonNSFChecks存款不足损失（NotSufficientFunds）7000MaintenanceExpense维护费用7050MealsandEntertainmentExpense餐费与交际应酬费7100OfficeExpense办公费用7200PayrollTaxExpense工资税支出7250PenaltiesandFinesExpense罚款与罚金支出7300OtherTaxes其他税金支出7350PostageExpense邮资费用7400RentorLeaseExpense租赁费用7450RepairandMaintenanceExpense,Office维修与维护费用—办公7460RepairandMaintenanceExpense,Vehicle维修与维护费用—车辆7550SuppliesExpense,Office物料用品费—办公7600TelephoneExpense电话费7620TrainingExpense（专业）培训费用7650TravelExpense旅行费用7700SalariesExpense,Officers月薪支出—办公人员7750WagesExpense（工人）工资支出7800UtilitiesExpense公用事业费用8900OtherExpense其他支出9000Gain/LossonSaleofAssets资产销售损益