资产(Assets):流动资产(Current Assets)包括:现金(Cash),零用金(Petty Cash ),银行存款(Cash in Bank)),短期投资(Temporary Investment or Short-Term Investment),应收票据(Notes Receivable),应收帐款(Accounts Receivable),备抵坏帐(Allowance for Bad Debt),存货(Inventory),用品盘存(Supplies),预付费用(Prepaid Expense)等.基金及长期投资(Funds and Long-term Investment)包括:退休基金(Pension Funds),长期投资(Long-term Investment).固定资产(Fixed Assets)又称财产,厂房及设备(Property, Plant, and Equipment)包括:土地(Land),建筑物(Building),机器设备(Machine Equipment),运输设备(Delivery Equipment ),办公设备(Office Equipment),累计折旧等(Accumulated Depreciation).无形资产(Intangible Assets)包括:专利权(Patents),版权(Copyright),商标权(Trademarks),特许权(Franchises),开办费(Organization Costs),商誉(Goodwill)等.负债(Liabilities):流动负债(Current Liabilities)包括:应付票据(Notes Payable),应付帐款(Accounts Payable),预收收入(Unearned Revenue),应付薪资(Salaries Payable),应付利息(Interest Payable)等.长期负债(Long-term Liabilities)包括:长期应付票据(Long-term Notes Payable),应付抵押借款(Mortgage Payable),应付公司债(Bonds Payable)等.股东权益(Stockholder's Equity)包括:股本或投入资本(Capital or Paid–in Capital)又可分为:普通股股本(Common Stock),特别股股本(Preferred Stock).资本公积(Additional Paid–in Capital),保留盈余(Retained Earnings)等.收益(Revenue)包括:销货总额(Gross Sales ),销货退回(Sales Return),销货折扣(Sales discount),销货净额(Net Sales),手续费收入(fees Revenue),服务收入(Services Revenue)),佣金收入(Commissions Revenue),利息收入(Interest Revenue),股利收入(Dividends Revenue),租金收入(Rent Revenue),权利金收入(Royalties Revenue )等.费用(Expense)包括:薪资费用(Salaries Expense),水电费(Utilities Expense ),电话费(Telephone Expense),交通费(Delivery Expense),用品费用(Supplies Expense),租金费用(Rent Expense),财产税(Property Expense),利息费用(Interest Expense),维修费用(Repairs Expense),广告费(Advisement Expense ),折旧费用(Depreciation Expense),保险费(Insurance Expense ),坏帐(Bad Debt),销货运费(Freight-Out)等.