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1、会计科目名称和编号 Chart of Accounts 顺序号 编号 名称 NO. Code Title 一、资产类 I. Assets 1 1001 现金 1 1001 Cash on hand 2 1002 银行存款 2 1002 Cash in bank 3 1009 其他货币资金 3 1009 Other monetary funds 100901 外埠存款 100901 Deposits in other cities 100902 银行本票 100902 Cashiers Check 100903 银行汇票 100903 Bank draft 100904 信用卡 100904 C
2、redit Card 100905 信用证保证金 100905 L/C guarantee deposit 100906 存出投资款 100906 Investment paid 4 1101 短期投资 4 1101 Short-term investments 110101 股票 110101 Stock 110102 债券 110102 Bond 110103 基金 110103 Fund 110110 其他 110110 Others 5 1102 短期投资跌价准备 5 1102 Provision for short-term investment Writedown 6 1111 应
3、收票据 6 1111 Notes receivable 7 1121 应收股利 7 1121 Dividend receivable 8 1122 应收利息 8 1122 Interest receivable 9 1131 应收账款 9 1131 Accounts receivable 10 1133 其他应收款 10 1133 Other receivables 11 1141 坏账准备 11 1141 Provision for bad debts 12 1151 预付账款 12 1151 Advances to suppliers 13 1161 应收补贴款 13 1161 Subsi
4、dies receivable 14 1201 物资采购 14 1201 Materials purchased 15 1211 原材料 15 1211 Raw materials 16 1221 包装物 16 1221 Packaging materials 17 1231 低值易耗品 17 1231 Low-valued consumables 18 1232 材料成本差异 18 1232 Cost variance of materials 19 1241 自制半成品 19 1241 Self-manufactured semi-finished product 20 1243 库存商品
5、 20 1243 Goods on hand 21 1244 商品进销差价 21 1244 Margin between Selling and purchasing prices 22 1251 委托加工物资 22 1251 Materials on Consignment for further processing 23 1261 委托代销商品 23 1261 Goods on consignment 24 1271 受托代销商品 24 1271 Fiduciary goods for sale 25 1281 存货跌价准备 25 1281 Provision for inventory
6、 write-down 26 1291 分期收款发出商品 26 1291 Goods on installment sale 27 1301 待摊费用 27 1301 Prepaid expenses 28 1401 长期股权投资 28 1401 Long-term equity investments 140101 股票投资 140101 Stock investment 140102 其他股权投资 140102 Other equity investment 29 1402 长期债权投资 29 1402 Long-term debt investments 140201 债券投资 1402
7、01 Bond investment 140202 其他债权投资 140202 Other debt investment 30 1421 长期投资减值准备 30 1421 Provision for impairment of long-term investments 31 1431 委托贷款 31 1431 Designated loan receivable 143101 本金 143101 Principal 143102 利息 143102 Interest 143103 减值准备 143103 Provision for impairment 32 1501 固定资产 32 15
8、01 Fixed assets 33 1502 累计折旧 33 1502 Accumulated depreciation 34 1505 固定资产减值准备 34 1505 Provision for impairment of fixed assets 35 1601 工程物资 35 1601 Construction materials 160101 专用材料 160101 Materials for special use 160102 专用设备 160102 Equipment for special use 160103 预付大型设备款 160103 Advances to supp
9、liers of giant equipment 160104 为生产准备的工具及器具 160104 Tools and apparatus for use in production 36 1603 在建工程 36 1603 Construction in progress 37 1605 在建工程减值准备 37 1605 Provision for impairment of construction in progress 38 1701 固定资产清理 38 1701 Disposal of fixed assets 39 1801 无形资产 39 1801 Intangible ass
10、ets 40 1805 无形资产减值准备 40 1805 Provision for impairment of intangible assets 41 1815 未确认融资费用 41 1815 Unrecognized financing expenses 42 1901 长期待摊费用 42 1901 Long-term prepayments 43 1911 待处理财产损溢 43 1911 Asset gain or loss in suspense 191101 待处理流动资产损溢 191101 Current asset gain or loss in suspense 191102
11、 待处理固定资产损溢 191102 Fixed asset gain or loss in suspense 二、负债类 II. Liabilities 44 2101 短期借款 44 2101 Short-term loans 45 2111 应付票据 45 2111 Notes payable 46 2121 应付账款 46 2121 Accounts payable 47 2131 预收账款 47 2131 Advances from customers 48 2141 代销商品款 48 2141 Consignment-in money 49 2151 应付工资 49 2151 Acc
12、rued payroll 50 2153 应付福利费 50 2153 Welfare expenses payable 51 2161 应付股利 51 2161 Dividend payable 52 2171 应交税金 52 2171 Taxes payable 217101 应交增值税 217101 VAT payable 21710101 进项税额 21710101 Input VAT 21710102 已交税金 21710102 Taxes paid 21710103 转出未交增值税 21710103 Transfer-out of unpaid VAT 21710104 减免税款 2
13、1710104 VAT deductions and exemptions 21710105 销项税额 21710105 Output VAT 21710106 出口退税 21710106 Refund of export duty 21710107 进项税额转出 21710107 Transfer-out of input VAT 21710108 出口抵减内销产品应纳税额 21710108 Export duty deductible from taxes payable on domestic sales 21710109 转出多交增值税 21710109 Transfer-out of
14、 overpaid VAT 21710110 未交增值税 21710110 Unpaid VAT 217102 应交营业税 217102 Business tax payable 217103 应交消费税 217103 Consumption tax payable 217104 应交资源税 217104 Resources tax payable 217105 应交所得税 217105 Income tax payable 217106 应交土地增值税 217106 Land appreciation tax payable 217107 应交城市维护建设税 217107 Urban con
15、struction and maintenance tax payable 217108 应交房产税 217108 Property tax payable 217109 应交土地使用税 217109 Land use tax payable 217110 应交车船使用税 217110 Vehicle and vessel usage tax payable 217111 应交个人所得税 217111 Individual income tax payable 53 2176 其他应交款 53 2176 Other payables 54 2181 其他应付款 54 2181 Other am
16、ounts payable 55 2191 预提费用 55 2191 Accrued expenses 56 2201 待转资产价值 56 2201 Asset value to be carried over 57 2211 预计负债 57 2211 Estimated liabilities 58 2301 长期借款 58 2301 Long-term borrowings 59 2311 应付债券 59 2311 Bond payable 231101 债券面值 231101 Par value of bond 231102 债券溢价 231102 Premium on bond 231103 债券折价 231103 Discount on bond 231104 应计利息 231104 Accrued interest 60 2321 长期应付款 60 2321 Long-term payables 61 2331 专项应付款 61 2331 Special payables 62 2341 递延税款 62 2341 Deferred taxe
