회계 계좌에 대해서 올려봤슴니다.
첨으로 글 올립니다.의견을 말해주시면 고맙겟습니다.
CASH
1001 CASH ON HAND
1002 CHECKING ACCOUNT-A
1003 CHECKING ACCOUNT-B
1004 SAVINGS ACCOUNT-C
RECEIVABLES:
AFFILIATES
2001 DUE FROM AFFILIATES
TRADE
2002 ACCOUNTS RECEIVABLE
2003 OTHER RECEIVABLES
EMPLOYEES
2004 DUE FROM OFFICERS & EMPLOYEES
INVENTORY
2501 WORK IN PROCESS
PREPAID EXPENSES
3001 PREPAID EXPENSES
3002 DEPOSITS
PROPERTY & EQUIPMENT
3501 LEASEHOLD BUILDING
3502 LEASEHOLD BUILDING-ACCUMULATED AMORTIZATION
3503 AUTOMOTIVE EQUITPMENT
3504 AUTOMOTIVE EQUIPMENT-ACCUMULATED DEPRECIATION
3505 MACHINERY EQUIPMENT
3506 MACHINERY EQUIPMENT-ACCUMULATED DEPRECIATION
3507 TOOLS & EQUIPMENT
3508 TOOLS & EQUIPMENT-ACCUMULATED DEPRECIATION
3509 FURNITURE & FIXTURES
3510 FURNITURE & FIXTURES -ACCUMULATED DEPRECIATION
3511 CONSTRUCTION IN PROCESS
OTHER ASSETS
4001 LEASEHOLD LAND
4002 LEASEHOLD LAND-ACCUMULATED AMORTIZATION
4003 ORGANIZATION COSTS
4004 SECURITY DEPOSITS
PAYABLE TO AFFILIATES
5001 DUE TO AFFILIATES
5002 ACCOUNTS PAYABLE
5003 DUE TO OFFICERS & EMPLOYEES
5004 ACCRUED SALARIES & WAGES
5005 OTHER ACCRUED LIABILITIES
STOCKHOLDERS'EQUITY
7501 COMMON STOCK
7502 PREFERRED STOCK
7503 RETAINED EARNINGS
SALES
8001 SALES
REVENUES
8002 SUB-CONTRACT REVENUES
COST OF GOODS SOLD
8501 DIRECT LABOR
8502 INDIRECT LABOR
8503 EMPLOYEE BENEFITS
8504 SUBCONTRACT
8505 DEPRECIATION & AMORTIZATION
8506 IMPORT TAXES
8507 FICA TAXES
8508 PENALTIES
8509 UTILITIES
8510 REPAIRS & MAINTENANCE
8511 SUPPLIES
8512 TRAVEL
8513 INSURANCE (ALL RISK, IMPORT CARGOS)
8514 TRANSPORTATION FOR IMPORT
8515 RECRUITMENT
8516 RENTAL (MACHINE,TRUCK,FORKLIFT,FOR PRODUCTION)
8520 MISCELLANEOUS
SELLING,OPERATION,& ADMINISTRATIVE
EXPENSES
8601 ADMINISTRATIVE SALARIES & WAGES
8602 EMPLOYEE BENEFITS
8603 CONTRACT SERVICES
8604 DEPRECIATION & AMORTIZATION
8605 USER FEES
8606 FICA TAXES
8607 PENALTIES
8608 UTILITIES
8609 REPAIRS & MAINTENANCE
8610 SUPPLIES
8611 TRAVEL
8612 TECHNICAL ASSISTANT FEE
8613 BANK CHARGES
8614 LEASE
8615 PROFESSIONAL FEES
8616 COMMUNICATIONS
8617 ENTERTAINMENT
8618 MEETING
8619 DONATIONS
8620 AUTOMOBILE EXPENSE
8621 TRANSPORTATION FOR EXPORT
8629 MISCELLANEOUSE
OTHER INCOME (EXPENSES)
8701 INTEREST INCOME
8702 INTEREST EXPENSE
8703 OTHER INCOME(EXPENSE)
8704 GAIN ON SALE OF FIXED ASSITANT
8705 LOSS ON SALE OF FIXED ASSITANT
PROVISIONS FOR INCOME TAX
8801 INCOME TAX EXPENSE
육도( 전1권) --六韬（全一册）
삼국연의(전4권)--三国演义-全四册
보배조롱박의 비밀--宝葫芦的秘密
민간이야기선집 동물.식물 편--民间故事选集.动物.植物篇
有梦者事竟成--꿈이 있는 녀성은 아름답다입점신청
흠, 중국은 미국이라 계좌의 쓰임이 좀 다르네요. 미국에서의 경우는 보통 1000 은 Asset, 2000 은 Liability, 3000 은 Capital, 4000 은 Sales, 5000 은 Cost of Good Sold, 6000 은 Expense, 그리고 7000 이후는 Miscellaneous 입니다. It is very interesting concept. ^^