Transcription of 常用會計科目表 - web.cjcu.edu.tw
1 (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).
2 (Oil reserves) (Operating cost and expense). (Timberlands) (Purchases). (Accumulated depletion) (Purchases returns and allowances). (Intangible assets) (Purchases discounts). (Patents) (Transportation-in, Freight-in). (Copyright) (Salaries expense). (Trademark) (Wages expense). (Goodwill) (Supplies expense). (Advertising supplies expense). (Liabilities) (Utilities expense). (Current liabilities) (Delivery expense, Freight-out). (Accounts payable) (Advertising expense). (Notes payable) (Miscellaneous expense). (Salaries payable) (Rent expense). (Interest payable) (Insurance expense). (Accrued expense) (Taxes and fees). (Unearned revenue) (Postage expense). (Cash dividends payable) (Depreciation expense). (Sales tax payable) (Bad debts expense). (Long-term liabilities) (Depletion expense). (Bonds payable) (Amortization expense). Discount on bonds payable ( other expenses and losses). Premium on bonds payable (Interest expense). (Mortgage notes payable) (Commission expense).
3 (Loss on disposal of equipment).
