Transcription of 常用會計科目表 - web.cjcu.edu.tw
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Example: dental hygienist
常用會計科目表 - web.cjcu.edu.tw
(Assets) (Owner's Equity). (Current assets) (Owner's capital). (Cash) (Owner's drawing). (Short-term investment) (Income summary). (Accounts receivable) (Stockholders' Equity). (Notes receivable) (Preferred stock). (Allowance for doubtful accounts). (Common stock). (Merchandise inventory) Paid-in capital in excess of par value . (Supplies) (Common stock dividends distributable). (Advertising supplies) (Retained earnings). (Prepaid expense) (Dividends). (Prepaid insurance) Treasury stock . (Property, plant, and equipment) (Revenues). (Land) (Operating revenue). (Building) (Service revenue). (Machinery equipment) (Sales). (Delivery equipment) (Sales returns and allowances). (Office equipment) (Sales discount). (Computer equipment) (Other revenues and gains). (Laundry equipment) (Interest revenue). (Furniture) (Commission revenue). (Accumulated depreciation) (Gain on disposal of equipment). (Natural resources) (Expenses). (Coal mine) (Cost of goods sold).
常用會計科目表 資產(Assets) 業主權益(Owner’s Equity) 流動資產(Current assets) 業主，資本(Owner’s capital) 現金(Cash) 業主，往來(Owner’s drawing)
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