表1    会计科目与会计账户对比表

                            图1     会计账户的分类

Accounting Titles(会计科目):  Accounting titles refer to the items under the accounting elements,which are categorized based on the contents.

Account(会计账户):  An account is a record in the general  ledger that is used to collect and store similar information.

T Account(丁字账):  A T-account is a visual aid used to depict a general ledger account, whose account title is written above the  horizontal part of the “T”, and on the left-side of the vertical line, the debit amounts are shown, and on the right-side the credit amounts are shown.