命名是计算科学中最难的两件事，Beancount 的账户的命名尤其困难。对于从其他记账工具迁移过来的用户，直接将原先的账户结构迁移过来当然是可以的。但是 Beancount 这种文本记账工具，对于账户的处理几乎没有成本，可以任性地添加更多的账户。直接复制原来工具的账户结构可能无法完全发挥 Beancount 的能力。

我个人为 Beancount 的账户命名有提供以下几点指导:

1. 账户命名在可接受的范围内尽量详细，有账户补全这样的功能在，多级账户名锁造成的额外负担是很小的。带来的好处是显而易见的，最终形成的报表详尽而清晰。此外，在后期使用正则替换合并账户是很容易的，但是拆分账户只能对每一条记录进行检查。
2. 多使用多级账户，在 fava 中折叠次级账户后，可以清晰地看到上一级账户的总额。
3. 尽量遵从你的直觉，想象你在以后遇到一笔账户，直觉告诉你应该放到哪个账户。这样可以最大地降低记账的认知负担。当然，这一点可以随着使用慢慢优化自己的账户命名，毕竟文本账本的一大优点就是可以方便地进行正则替换。

最后附上一些其他记账工具默认的账户命名，可供参考。

• MoneyWiz 默认账户名

    Automobile
        Accessories
        Car Insurance
        Gas/Fuel
        Lease
        Maintenance
        Other
        Parking
    Bills
        Cable
        Electricity
        Gas
        Internet/Broadband
        Mobile Phone
        Other
        Phone
        Water
    Clothing
        Accessories
        Clothes
        Jewelry
        Other
        Shoes
    Digital
        Apps
        Books
        Movies
        Music
        Other
        Podcasts
        TV Shows
    Food & Dining
        Dining/Eating Out
        Groceries
        Other
    Health Care
        Dental
        Eye Care
        Health Insurance
        Medical
        Other
        Pharmacy
    Housing
        Furniture/Accessories
        Home Insurance
        Maintenance
        Mortgage
        Other
        Rent
    Leisure
        Entertainment
        Fitness/Sport
        Other
        Personal Care
    Loans
        Other
        Taxes
        Transportation
        Travel
  

• mint-categories https://www.mint.com/mint-categories

    Expenses (all types)
        1. Rent/Mortgage
            a. Home Owners Association Dues
            b. Rental Insurance
            c. Home Owners Insurance
        2. Fixed Expenses
            a. Utilities
            b. Gas
            c. Electric
            d. Water/Trash/Sewer
            e. Cable/Internet/Phone
            f. Cell Phone
            g. Credit Cards
            h. Car Expenses
            i. Maintenance
            j. Gas
        3. Extra Expenses
            a. Grocery (Food)
            b. Clothes/Shoes/Hygiene
            c. Extra for Home Expenses
        4. Savings
            a. Savings Account. Speak with employer; some saving plans can pull from paycheck before taxes. That means less of your paycheck is taxable.
            b. Create an Emergency Fund; it should be at least 6 months of expenses. Emergencies can happen and drain a well-established savings account
        5. Taxes
            a. No explanation needed
        6. Fun Cash
            a. Out with friends
            b. Movies
            c. Vacations
  

• GnuCash

    Adjustment
    Auto
        Fees
        Gas
        Parking
        Repair and Maintenance
    Bank Service Charge
    Books
    Cable
    Charity
    Clothes
    Computer
    Dining
    Education
    Entertainment
        Music/Movies
        Recreation
        Travel
    Gifts
    Groceries
    Hobbies
    Insurance
        Auto Insurance
        Health Insurance
        Life Insurance
    Laundry/Dry Cleaning
    Medical Expenses
    Miscellaneous
    Online Services
    Phone
    Public Transportation
    Subscriptions
    Supplies
    Taxes
        Federal
        Medicare
        Other Tax
        Social Security
        State/Province
    Utilities
        Electric
        Garbage collection
        Gas
        Water
  

• beancount-boilerplate-cn 这个项目中的账户命名也可以参考。