英語會計科目bak

1、.：.；會計科目Accounting Accounts (140個左右)Current Assets1000Petty Cash 備用金1010Cash on Hand (e.g. in cash registers) 庫存現金Cash in bankbank deposit 銀行存款1020Regular Checking Account 銀行存款經常賬戶1030Payroll Checking Account銀行存款工資賬戶1040Savings Account銀行存款儲蓄賬戶1050Special Account銀行存款特別賬戶1060Investments - Money Market

2、 投資貨幣市場1070Investments - Certificates of Deposit投資存款單1100Accounts Receivable 應收賬款1140Other Receivables 其他應收款1150Allowance for Doubtful Accounts壞賬預備做分錄時要看成負債1200Raw Materials Inventory庫存原料1205Supplies Inventory 物料盤存庫存耗用品1210Work in Progress Inventory 庫存半廢品1215Finished Goods Inventory - Product #1 庫存制

3、廢品產品1號1220Finished Goods Inventory - Product #2 產品2號1230Finished Goods Inventory - Product #3 產品3號1400Prepaid Expenses 預付費用1410Employee Advances 預付員工款Prepaid Rent 預付租金 1420Notes Receivable - Current 應收票據流動票據1430Prepaid Interest 預付利息1470Other Current Assets 其他流動資產Fixed Assets1500Furniture and Fixture

4、s 器具設備與安裝1510Equipment 設備1520Vehicles 車輛1530Other Depreciable Property 其他可折舊資產1540Leasehold Improvements 租賃物改良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 累計折舊器具設備與安裝1710Accumulated Depreciation, Equ

5、ipment累計折舊設備1720Accumulated Depreciation, Vehicles 累計折舊車輛1730Accumulated Depreciation, Other 累計折舊其他固定資產1740Accumulated Depreciation, Leasehold 累計折舊租入固定資產1750Accumulated Depreciation, Buildings 累計折舊建筑物1760Accumulated Depreciation, Building Improvements 累計折舊改良建筑物Other Assets1900Deposits 存款存入銀行的貨幣、支票或息

6、票1910Organization Costs 興辦費籌備費1915Accumulated Amortization, Organization Costs 累計攤銷費興辦費1920Notes Receivable, Non-current 應收票據長期票據1990Other Non-current Assets 其他長期資產Liability AccountsCurrent Liabilities2000Accounts Payable 應付賬款2300Accrued Expenses 應計費用2310Sales Tax Payable 應付銷售稅2320Wages Payable 應付工資

7、2330Educations Payable 應付教育經費2335Health Insurance Payable 應付安康保險費2340Federal Payroll Taxes Payable 應交聯邦工資稅2350FUTA Tax Payable 應交聯邦失業(yè)稅2360State Payroll Taxes Payable 應交州工資稅2380Local Payroll Taxes Payable 應交地方工資稅2390Income Taxes Payable 應交所得稅2400Other Taxes Payable 應交其他稅金2410Employee Benefits Payable

8、 應付職工福利費2420Current Portion of Long-term Debt 長期債務流動部分2440Deposits from Customers 應付客戶存款2480Other Current Liabilities 其他流動負債Long-term Liabilities2700Notes Payable 應付票據長期，長于一年2702Land Payable 應付土地款2704Equipment Payable 應付設備款2706Vehicles Payable 應付車輛款2708Bank Loans Payable 應付銀行貸款2710Deferred Revenue遞延

9、收入或預收收入Unearned Revenue 預收收入Mortgage Loan Payable 應付抵押貸款Bonds Payable, due XX year 應付債券款XX年到期債券Discounts on Bonds Payable應付債券發(fā)行折扣2740Other Long-term Liabilities 其他長期負債Equity Accounts3010Stated Capital 法定資本或法定股本、賬面負債capital 股本(資本)contributed capital 實繳股本3020Capital Surplus資本盈余或資本盈利3030Retained Earnin

10、gs未分配利潤Preferred Stock優(yōu)先股Common Stock 普通股 Treasury Shares 庫存股份Revenue Accounts4000Product #1 Sales 銷售收入1號產品銷售收入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 融資收費收入4550Shipping Charges Reimbursed 船運收費收入4800Sales

11、 Returns and Allowances 銷售退貨與折證4900Sales Discounts 銷售折扣Income Summary 損益匯總收益匯總Cost of Goods Sold5000Product #1 Cost本錢產品1號本錢5010Product #2 Cost25020Product #3 Cost35050Raw Material Purchases原資料采購本錢5100Direct Labor Costs直接勞動本錢5150Indirect Labor Costs間接勞動本錢5200Heat and Power熱氣與動力本錢5250Commissions傭金銷售傭金

12、 5300Miscellaneous Factory Costs其他制造本錢5700Cost of Goods Sold, Salaries and Wages銷貨本錢工資薪金本錢5730Cost of Goods Sold, Contract Labor銷貨本錢合同雇工本錢Cost of Goods Sold, merchandise inventory銷貨本錢已售商品本錢5750Cost of Goods Sold, Freight銷貨本錢銷貨運費5800Cost of Goods Sold, Other銷貨本錢其他5850Inventory Adjustments存貨調整5900Purc

13、hase Returns and Allowances購貨退還及折讓5950Purchase Discounts購貨折扣Expenses6000Default Purchase Expense采購違約費6010Advertising Expense廣告費用6050Amortization Expense攤銷費用6100Auto Expenses汽車集裝箱運費6150Bad Debt Expense壞賬損失6200Bank Fees銀行費用支票費、手續(xù)費等Loan Interest貸款利息費Mortgage抵押費6250Cash Over and Short現金溢缺 6300Charitable

14、 Contributions Expense慈悲捐贈費6350Commissions and Fees Expense傭金與小費支出6400Depreciation Expense折舊費用6450Dues and Subscriptions Expense會費和訂閱費6500Employee Benefit Expense, Health Insurance員工福利費安康保險費6510Employee Benefit Expense, Pension Plans員工福利費退休金方案費6520Employee Benefit Expense, Profit Sharing Plan員工福利費職工

15、分紅方案6530Employee Benefit Expense, Other工福利費其他費用6550Freight Expense貨物運費6600Gifts Expense禮品支出6650Income Tax Expense, Federal所得稅支出聯邦所得稅6660Income Tax Expense, State所得稅支出州所得稅6670Income Tax Expense, Local所得稅支出地方所得稅6700Insurance Expense, Product Liability保險費用產品責任保險費Disability Insurance殘廢保險6710Insurance Ex

16、pense, Vehicle保險費用車輛保險費6750Interest Expense利息費支出6800Laundry and Dry Cleaning Expense洗衣與干洗費6850Legal and Professional Expense法律咨詢費6900Licenses Expense答應費用6950Loss on NSF Checks存款缺乏損失Not Sufficient Funds7000Maintenance Expense維護費用7050Meals and Entertainment Expense餐費與交際應付費7100Office Expense辦公費用7200Payroll Tax Expense工資稅支出7250Penalties and Fines Expense罰款與罰金支出7300Other Taxes其他稅金支出7350Postage Expense郵資費用7400Rent or Lease Expense租賃費用7450Repair and Maintenance Expense, Office維修與維護費用辦公7460Repair and Maintenance Expense, Veh