表39 中英對照會計科目表.doc

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1、表3.9先進管理顧問公司中英對照會計科目表帳號項目名稱(AccountTitle)帳號項目名稱(AccountTitle)資產類(Assets)權益類(Equities)11100現金Cash31101普通股股本CommonStock11300應收票據NotesReceivable32000保留盈餘RetainedEarnings11400應收帳款AccountsReceivable33540股利Dividends11480應收利息InterestReceivable11602預付租金PrepaidRent收入類(Revenue)11603

2、預付保險費PrepaidInsurance41400勞務收入ServiceRevenue11604文具用品OfficeSupplies71100利息收入InterestRevenue12120辦公設備OfficeEquipment12121累計折舊－　辦公設備AccumulatedDepreciation-OfficeEquipment費用類(Expenses)62110薪資費用SalariesExpense62130文具用品費用OfficeSuppliesExpense62180廣告費AdvertisementExpense負債類(Lia

3、bilities)62190水電瓦斯費UtilitiesExpense21300應付票據NotesPayable62200保險費InsuranceExpense21400應付帳款AccountsPayable62210壞帳費用BadDebtExpense21480應付利息InterestPayable62250折舊費用DepreciationExpense21501應付薪資SalariesPayable62880雜費MiscellaneousExpenses21701預收收入UnearnedRevenue81100利息費用InterestE

4、xpense