英文会计文档.docVIP

英文会计 科目： Typical charts of accounts for different types of businesses(不同类型企业的典型会计科目表) A simple service corporation(简单的服务业型企业适用的科目) (assets)资产类科目 Cash 现金 Accounts receivable? 应收帐款 Allowance for uncollectible accounts 坏帐准备 Notes receivable,short term 应收票据（短期） Interest receivable 应收利息 Supplies 易耗物资 Prepaid rent 预付租金 Prepaid insurance 预付保险 Notes receivable,long-term 应收票据（长期） Land 土地 Furniture 家具 Accumulated depreciation—furniture? 累计折旧――家具 Equipment 设备 Accumulated depreciation—Equipment累计折旧――家具 Buildings建筑物 Accumulated depreciation—Buildings累计折旧――建筑物 ? Liabilities(负债类) Accounts payable应收帐款 Notes payable，short-term 应付票据（短期0 Salary payable 应付薪金 Wages payable 应付工资 Payroll taxes payable 应付工资税 Emplyee benefits payable 应付职工福利费 Interest payable 应付利息 Unearned service revenue 未实现服务收入 Notes,payable,long-term应付票据（长期） ? Stockholder’s equity（股东权益类） Common stock 普通股 Retained earnings留存收益 Dividends股利 ? Revenues and gains（收入与利得类） Service revenue 服务收入 Interest revenue 利息收入 Gain on sale of land(furniture,equipment,or building) 土地（家具、设备、或建筑物）销售收入 ? Expenses and losses（费用与损失类） Salary expense工资费用 Payroll tax expense 所得税费用 Employee benefits expense职工福利费用 Rent expense 租赁费用 Insurance expense 保险费用 Supplies expense 易耗物资费用 Uncollectible account expense 坏账费用 Depreciation expense—furniture折旧费用――家具 Depreciation expense—equipment折旧费用――设备 Depreciation expense—building折旧费用――建筑物 Property tax expense财产税费用 Interest expense 利息费用 Miscellaneous expense杂费 Loss on sale (or exchange) of land (furniture,equipment,or building )土地（家具、设备或建筑物）销售（或变更）损失 ? service partnership合伙制服务企业 same as service corporation,except for owners’ equity?? 与简单的服务企业类似，但所有者权益类科目不同 owner equity所有者权益类 partner1,capital? 资本…… partner n,capital 资本 ? partner1,drawing 提款 …… partner n,drawing 提款 A complex merchandising corporation 复杂的商业类型的企业适用科目 asset(资产类) cash现金 short-term investments短期投资 Accounts receivable应收帐款 Allowance for uncollectible accounts坏帐准备 Notes receivable,short term应收票据（短期） Interest receivable应收利息 Inventory存货 Supplies易耗物资 Prepaid