會計科目(Account)

會計科目可列為資產負債權益負債收入及費用,其中資產及費用屬借方,權益、負債及收入屬貸方,有()者為負的科目[借方貸記,貸方借記]。
借方
 I.流動資產(Current assets)
  1. 現金(Cash)
  2. 銀行存款(Cash in banks)
  3. 短期投資(short-term investments)
  4. 應收票據(Notes receivable)
  5. 應收帳款(備抵壞帳)(Receivables)
  6. 應收收益(Earned revenue receivable)
  7. 存貨(Inventories)
  8. 預付費用(Prepaid expenses)
  9. 用品盤存(Office supplies)
  10. 其他應收帳款(Other receivables)
  11. 其他應收票據(Other notes receivable)
 II.基金及長期投資(Funds and long-term investments)
  1. 基金(Funds)
  2. 長期投資(Long-Term investments)
 III.固定資產(Fixed assets)
  1. 土地(Land)
  2. 建築物 (累計折舊-建築物)(Buildings (Structures))
  3. 機器 (累計折舊-機器)(Machinery and equipment)
  4. 運輸設備 (累計折舊-運輸設備)(Transportation equipment)
  5. 辦公設備 (累計折舊-辦公設備)(Office equipment)
  6. 土地改良物(land improvements)
 IV.遞耗資產(Depletable assets)
  1. 天然資產 (累計折耗)(Natural resources)
 V.無形資產(Intangible assets)
  1. 專利權(Patents)
  2. 商標權(Trademarks)
  3. 商譽(Goodwill)
  4. 特許權(franchise)
  5. 著作權(copyright)
 VI.遞延資產(deferred assets)
  1. 開辦費
  2. 公司債發行成本
  3. 租賃資產(Leased assets)
 VII.其他資產(Other assets)
  1. 存出保證金(Refundable deposits)
  2. 代付款(Payment on behalf of others)
  3. 暫付款(Temporary payments)
 I.銷貨成本(Operating costs)
  1. 進貨(Purchases)
  2. 進貨費用 (進貨退出及讓價) (進貨折扣)(Purchase expenses)
  3. 進料(material purchased)
 II.營業費用 [銷管費用](Operating expenses)
  1. 銷售費用:
   a. 薪工津貼(Salary and Wages)
   b. 旅費(Traveling expense)
   c. 銷貨運費(Shipping expenses)
   d. 壞帳(Bad debt losses)
   e. 廣告費(Advertisement)
   f. 交際費(Entertainment)
  2. 管理費用(general expenses)
   a. 薪工津貼(Salary and Wages)
   b. 勞務費(Professional service fees)
   c. 水電費(Utilities)
   d. 郵電費(Postage and phone/Fax expense)
   e. 文具用品(Supplies expense)
   f. 保險費(Insurance)
   g. 修繕費(Repair and maintenance expense)
   h. 折舊費(Depreciation)
   i. 折耗(耗竭)
   j. 各項攤銷(Amortizations)
   k. 房租支出(Rent expense)
   l. 佣金支出(Commission expense)
   m. 稅捐(Taxes)
   n. 職工福利(Employee Benefits)
   o. 自由捐贈(Donations)
   p. 書報雜誌
   q. 雜費
  3. 製造費用(manufacturing overhead)
  4. 勞務成本(service costs)
  5. 業務成本(agency costs)
  6. 推銷費用(selling expenses)
  7. 研究及發展費用(research and development expenses)
 III.營業外支出 [營業外費用](Non-operating expenses)
  1. 利息費用(Interest expense)
  2. 投資損失(Investment loss)
  3. 商品盤損(Loss on physical inventory)
  4. 處分資產損失(Loss on disposal of investments)
貸方
 I.流動負債(Current liabilities)
  1. 銀行透支(Bank overdraft)
  2. 短期借款(Bank loan)
  3. 應付票據(Notes payable)
  4. 應付帳款(Accounts payable)
  5. 應付費用(Accrued expenses)
  6. 其他應付款(Other accrued expenses payable)
  7. 預收款項(unearned receipts)
  8. 估計負債
  9. 或有負債
  10.預收款項(unearned receipts)
  11.一年內到期長期負債(current portion of longterm liabilities)
 II.長期負債(Long-Term liabilities)
  1. 應付公司債(Bonds payable)
  2. 長期借款(Long-term debt payable)
  3. 抵押借款
  4. 長期應付票據及款項(long-term notes and accounts payable)
  5. 估計應付土地增值稅(accrued liabilities for land tax revaluation incremen)
  6. 應計退休金負債(accrued pension liabilities)
  7.其他負債(other liabilities)
 III.遞延負債(deferred liabilities)
 IV.其他負債(Other liabilities)
  1. 存入保證金(Guarantee deposits received)
  2. 代收款(Receipts under custody)
  3. 暫收款(Temporary credits)
 I.業主資本(Capital)
 II.本期損益
 III.資本公積(Additional paid-in capital)
  1.股票溢價(additional paid-in capital in excess of par)
  2.受贈公積(donated surplus)
 IV.保留盈餘(Retained earnings/Accumulated deficit)
  1.法定盈餘公積(legal reserve)
  2.特別盈餘公積(special reserve)
  3.未分配盈餘(retained earningsunappropriated)
 V.業主往來
 VI.權益調整(Equity adjustments)
  1.金融商品未實現損益(Unrealized gain or loss on financial instrument)
  2.累積換算調整數(cumulative translation adjustment)
  3.未認列為退休金成本之淨損失(net loss not recognized as pension cost)
  4.未實現重估增值(unrealized revaluation increments)
  5.庫藏股(treasury stock)
 VII.少數股權(Minority interest)
 I.營業收入(Operating revenue)
  1. 銷貨收入(Sales revenue)
  2. (銷貨退回及讓價)(Sales return)
  3. (銷貨折讓)(Sales discounts and allowances)
  4. 勞務收入(Service revenue)
  5. 業務收入(agency revenue)
 II.營業外收入 [非營業收入](Non-operating revenue)
  1. 利息收入[財務收入](Interest revenue)
  2. 房租收入(Rent revenue)
  3. 佣金收入(Commissions income)
  4. 投資收入(Investment income)
  5. 商品盤盈(Gain on physical inventory)
  6. 現金短溢
  7. 處分資產得利
  8. 兌換利益(foreign exchange)
  9. 處分投資收益(gain on disposal of investments)
  10. 處分資產溢價收入(gain on disposal of assets)
  11. 減損迴轉利益(Gain on reversal of impairment loss)

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