关于会计的常见的会计科目

资产(Assets):

流动资产(CurrentAssets)包括:

现金(Cash),零用金(PettyCash),银行存款(CashinBank)),短期投资(TemporaryInvestmentorShort-TermInvestment),应收票据(NotesReceivable),应收帐款(AccountsReceivable),备抵坏帐(AllowanceforBadDebt),存货(Inventory),用品盘存(Supplies),预付费用(PrepaidExpense)等.

基金及长期投资(FundsandLong-termInvestment)包括:

退休基金(PensionFunds),长期投资(Long-termInvestment).

固定资产(FixedAssets)又称财产,厂房及设备(Property,Plant,andEquipment)包括:

土地(Land),建筑物(Building),机器设备(MachineEquipment),运输设备(DeliveryEquipment),办公设备(OfficeEquipment),累计折旧等(AccumulatedDepreciation).

无形资产(IntangibleAssets)包括:

专利权(Patents),版权(Copyright),商标权(Trademarks),特许权(Franchises),开办费(OrganizationCosts),商誉(Goodwill)等.

负债(Liabilities):

流动负债(CurrentLiabilities)包括:

应付票据(NotesPayable),应付帐款(AccountsPayable),预收收入(UnearnedRevenue),应付薪资(SalariesPayable),应付利息(InterestPayable)等.

长期负债(Long-termLiabilities)包括:

长期应付票据(Long-termNotesPayable),应付抵押借款(MortgagePayable),应付公司债(BondsPayable)等.

股东权益(Stockholder'sEquity)包括:

股本或投入资本(CapitalorPaid–inCapital)又可分为:普通股股本(CommonStock),特别股股本(PreferredStock).

资本公积(AdditionalPaid–inCapital),保留盈余(RetainedEarnings)等.

收益(Revenue)包括:

销货总额(GrossSales),销货退回(SalesReturn),销货折扣(Salesdiscount),销货净额(NetSales),手续费收入(feesRevenue),服务收入(ServicesRevenue)),佣金收入(CommissionsRevenue),利息收入(InterestRevenue),股利收入(DividendsRevenue),租金收入(RentRevenue),权利金收入(RoyaltiesRevenue)等.

费用(Expense)包括:

薪资费用(SalariesExpense),水电费(UtilitiesExpense),电话费(TelephoneExpense),交通费(DeliveryExpense),用品费用(SuppliesExpense),租金费用(RentExpense),财产税(PropertyExpense),利息费用(InterestExpense),维修费用(RepairsExpense),广告费(AdvisementExpense),折旧费用(DepreciationExpense),保险费(InsuranceExpense),坏帐(BadDebt),销货运费(Freight-Out)等.