常用会计英语科目总结

Assets:

Cash

Office equipment

Office supplies

Account receivable

Prepaid expense (insurance, rent….) Supplies

Accumulated depreciation

Land

Building

Patent

Liability:

Account payable

Interest payable

Salaries payable

Notes payable

Unearned revenue

Bank loan

Owner’s equity:

Capital (capital stock)

Drawing

Retained earnings

Income summary

Expense

Rent expense

Advertising expense

Salaries expense (office salaries expense, sales salaries expense)

Supplies expense

Utilities expense

Depreciation expense

Insurance expense

Telephone expense

Interest expense

Revenue:

Sales revenue

Service revenue

Revenue earned

Special account:

Sales returns and allowances Purchase returns and allowances Sales discount

Purchase discount Transportation in Transportation out