英文会计
上海徐家汇科目：
Typical charts of accounts for different types of business(不同类型企业的典型会计科目表)
A simple rvice corporation(简单的服务业型企业适用的科目)
(asts)资产类科目
Cash 现金
psychologicalAccounts 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 rvice 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
Expens and loss（费用与损失类）
Salary expen工资费用
Payroll tax expen 所得税费用
Employee benefits expen职工福利费用
Rent expen 租赁费用
Insurance expen 保险费用
Supplies expen 易耗物资费用
Uncollectible account expen 坏账费用
Depreciation expen—furniture折旧费用――家具
Depreciation expen—equipment折旧费用――设备
supermapDepreciation expen—building折旧费用――建筑物
Property tax expen财产税费用
Interest expen 利息费用
Miscellaneous expen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
rvice partnership合伙制服务企业
same as rvice 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
ast(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
hyjSupplies易耗物资
Prepaid rent预付租金
pda是什么意思Prepaid insurance预付保险
Notes receivable, long-term应收票据（长期）
Investments in subsidiaries对子公司的投资
Investments in stock(available-for-sale curities)股票投资（准备售出）
Investments in bonds(held-to-maturity curities)债券投资（持有至到期日）
Other receivables,long-term其他应收款项（长期）
Land 土地
Land improvements土地改良
Furniture and fixtures家具和固定设施
Accumulated depreciation—furniture and fixture累计折旧――家具和固定设施
Equipment设备
Accumulated depreciation—Equipment累计折旧――设备
Buildings建筑物
Accumulated depreciation—Buildings累计折旧－建筑物
Organization cost 开办费
Franchis特许权
Patents专利
Leaholds融资租入资产
Goodwill商誉
应用心理学就业
Liabilities(负债类)
Accounts payable应付账款
Notes payable，short-term应付票据（短期）latina
Current portion of bonds payable到期应付债券
Salary payable应付薪金
Wages payable应付工资
Payroll taxes payable应交工资税
Emplyee benefits payable 应付职工福利
珍藏的意思
Interest payable 应付利息
Income tax payable应付所得税
Unearned sales revenue 未实现销售收入
Notes,payable,long-term应付票据（长期）
Bonds payable应付债券
Lea liability租赁负债
Minority interest少数股东权益（利）
Stockholder’s equity(股东权益类)
Preferred stock优先股
Paid-in capital in excess of par-preferred股本溢价――优先股
Common stock 普通股
Paid-in capital in excess of par-common股本溢价――普通股
Paid-in capital from treasury stock transaction 股本溢价――库藏股票
Paid-in capital from retirement of stock 股本溢价－股票回购
Retained earnings留存收益
Foreign currency translation adjustment外币折算调整
treasury stock库藏股票
Revenues and gains(收入与利得类)
Sales revenue销售收入
Interest revenue利息收入
Dividend revenue 股息收入
Equity-method investmen revenue权益法投资收入
Unrealized holding gain on trading investments 投资业务中未实现利得
Gain on sale of investment投资出售利得
Gain on sale of land(furniture and fixture,equipment,or building)土地（家具、设备或建筑物）销售利得
Discontinued operations—gain非持续经营收入（利得）
Extraordinary gains 营业外收入
Expens and loss(费用与损失类)
Cost of goods sold销售成本
南京新东方英语学校Salary expen 薪金费用
Wage expen工资费用
Commission expen佣金费用
Payroll tax expen工资所得税费用
Employee benefits expen职工福利费用
Rent expen 租赁费用
Insurance expen 保险费用
Supplies expen易耗物资费用
Uncollectible account expen 坏账费用
Depreciation expen—land折旧费用――土地
Depreciation expen—furniture and fixture折旧费用――家具和固定设施
coloro
Depreciation expen—equipment折旧费用――设备
Depreciation expen—buildings折旧费用――建筑物
Organization expen 开办费用
Amortization expen—franchis 摊销费用――特许权
