如何把這條ACOUNT分類呢?

建議你先做additional information的資料, 以double entry的概念想想這些資料對trial balance部分數字的影響, 將其影響寫在trial balance數字旁邊.
完成後, 再將trial balance項目分成assets, capital, liabilities, expenses, revenue五大類. 每個final account應放甚麼我相信你應該清楚, 不清楚請看書.

t=trading , p&l=profit & loss , bs=balance sheet
capital--bs
carriage on purchases--t
carriage on sales--p&l
machinery--bs
furniture & fitting--bs
motor and vehicle--bs
purchases & sales--t
wages & salaries--p&l
rant & rates--p&l
lighting & heating--p&l
vehicle running costs--p&l
repairs & maintenance--p&l
telephone expences--p&l
general office expences--p&l
debtors & creditors--bs
provision & depreciation:p&l , bs
motor vehicle
machinery
furniture & fitting
drawings--bs
bank--bs
cash--bs
stock--t
returns--t