英语会计科目bak.docVIP

会计科目 Accounting Accounts (140个左右) Current Assets 1000 Petty Cash 备用金 1010 Cash on Hand (e.g. in cash registers) 库存现金 Cash in bank（bank deposit） 银行存款 1020 Regular Checking Account 银行存款经常账户 1030 Payroll Checking Account 银行存款工资账户 1040 Savings Account 银行存款储蓄账户 1050 Special Account 银行存款特别账户 1060 Investments - Money Market 投资—货币市场 1070 Investments - Certificates of Deposit 投资—存款单 1100 Accounts Receivable 应收账款 1140 Other Receivables 其他应收款 1150 Allowance for Doubtful Accounts 坏账准备（做分录时要看成负债） 1200 Raw Materials Inventory 库存原料 1205 Supplies Inventory 物料盘存（库存耗用品） 1210 Work in Progress Inventory 库存半成品 1215 Finished Goods Inventory - Product #1 库存制成品—产品1号 1220 Finished Goods Inventory - Product #2 —产品2号 1230 Finished Goods Inventory - Product #3 —产品3号 1400 Prepaid Expenses 预付费用 1410 Employee Advances 预付员工款 Prepaid Rent 预付租金 1420 Notes Receivable - Current 应收票据—流动票据 1430 Prepaid Interest 预付利息 1470 Other Current Assets 其他流动资产 Fixed Assets 1500 Furniture and Fixtures 器具设备与装置 1510 Equipment 设备 1520 Vehicles 车辆 1530 Other Depreciable Property 其他可折旧资产 1540 Leasehold Improvements 租赁物改良 1550 Buildings 建筑物 Building under construction 在建工程 1560 Building Improvements 建筑物改良（支出） 1690 Land 土地 1700 Accumulated Depreciation, Furniture and Fixtures 累计折旧—器具设备与装置 1710 Accumulated Depreciation, Equipment 累计折旧—设备 1720 Accumulated Depreciation, Vehicles 累计折旧—车辆 1730 Accumulated Depreciation, Other 累计折旧—其他固定资产 1740 Accumulated Depreciation, Leasehold 累计折旧—租入固定资产 1750 Accumulated Depreciation, Buildings 累计折旧—建筑物 1760 Accumulated Depreciation, Building Improvements 累计折旧—改良建筑物 Other Assets 1900 Deposits 存款（存入银行的货币、支票或息票） 1910 Organization Costs 开办费（筹备费） 1915 Accumulated Amortization, Organization Costs 累计摊销费—开办费 1920 Notes Receivable, Non-current 应收票据—长期票据 1990 Other Non-current Assets 其他长期资产 Liability Accounts Current Liabilities 2000 Accounts Payable 应付账款 2300 Accrued Expenses 应计费用 2310 Sales Tax Payable 应付销售税 23