一家公司的会计账从一份会计科目表开始，存在两类会计账户：损益类账户和资产负债类账户，会计科目表包括了以上两种。

The accounting books of a company start with a chart of accounts. There are two kinds of accounts; income/expense accounts and asset/liability accounts.

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永久性账户也称为资产负债表账户，包括资产、负债和业主权益类账户。 收藏。

The permanent accounts are also called the balance sheet accounts, which include the asset, liability, and owner's equity accounts.

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