会计科目双语.docx

会计科目双语 Balance Sheet Accounts Asset Accounts ? 101 Cash - (Cash on Hand) ? 105 Bank Accounts ? 120 Accounts Receivable (Debtors) ? 130 Prepaid Expenses ? 140 Inventory (Stock on Hand) ? 150 Buildings ? 151 Accumulated Depreciation on buildings ? 160 Vehicles & Equipment ? 170 Investments & Stocks ? 190 Other Assets Liability Accounts ? 201 Accounts Payable (Creditors) ? 206 Credit Cards ? 210 Tax Payable ? 220 Employment Expenses Payable ? 250 Bank Loans ? 270 Accrued Expenses Stockholders' Equity Accounts ? 300 Common Stock (Share Capital), ? 350 Retained Earnings (Revenue Reserves), ? 360 Dividends ? 370 Drawings Profit & Loss accounts Revenue Accounts ? 400 Sales Revenue ? 401 Sales Returns & Allowances (Contra account) ? 402 Sales Discounts (Contra account) ? 420 Interest Income (Non-Operating Revenue) Cost of Goods Sold Accounts ? 5000 Purchases (Beginning Inventory + Purchases - Ending Inventory) ? 5001 Purchase Returns & Allowances (Contra Account) Expense Accounts ? 601 Advertising Expense ? 605 Bank Fees ? 606 Audit Fees ? 610 Client Expense ? 620 Depreciation Expense ? 630 Training Expense ? 640 Payroll Expense ? 645 Sales & Dist. Expense ? 646 Rental Expense ? 650 Income Tax Expense ? 655 Information Technology Expense ? 660 Insurance Expense ? 670 Office Expense ? 675 Utilities Expense ? 677 Maintenance - Vehicle ? 680 Traveling and Conveyance Expense ? 685 Legal Expense ? 690 Personnel Benefits' Expenses ? 695 Communication Expense 商业会计科目表 。