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1、2008年注册会计师英语资料-会计科目名称和编号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 外埠存款 Deposits in other cities 银行本票 Cashiers Check 银行汇票 Bank draft 信用卡 Credit Card 信用证保证金 L/C guarantee
2、deposit 存出投资款 Investment paid 4 1101 短期投资 4 1101 Short-term investments 股票 Stock 债券 Bond 基金 Fund 其他 Others 5 1102 短期投资跌价准备 5 1102 Provision for short-term investment Writedown 6 1111 应收票据 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
3、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 Subsidies 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 Packa
4、ging 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 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 Ma
5、terials 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 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
6、28 1401 Long-term equity investments 股票投资 Stock investment 其他股权投资 Other equity investment 29 1402 长期债权投资 29 1402 Long-term debt investments 债券投资 Bond investment 其他债权投资 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 loa
7、n receivable 本金 Principal 利息 Interest 减值准备 Provision for impairment 32 1501 固定资产 32 1501 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 专用材料 Materials for special use 专用设备 Equipm
8、ent for special use 预付大型设备款 Advances to suppliers of giant equipment 为生产准备的工具及器具 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 18
9、01 无形资产 39 1801 Intangible assets 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 待处理流动资产损溢 Current asset gain or loss in
10、 suspense 待处理固定资产损溢 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 A
11、ccrued 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 应交增值税 VAT payable 进项税额 Input VAT 已交税金 Taxes paid 转出未交增值税 Transfer-out of unpaid VAT 减免税款 VAT deductions and exemptions 销项税额 Output VAT 出口退税 Refund of export duty 进项税
12、额转出 Transfer-out of input VAT 出口抵减内销产品应纳税额 Export duty deductible from taxes payable on domestic sales 转出多交增值税 Transfer-out of overpaid VAT 未交增值税 Unpaid VAT 应交营业税 Business tax payable 应交消费税 Consumption tax payable 应交资源税 Resources tax payable 应交所得税 Income tax payable 应交土地增值税 Land appreciation tax payable 应交城市维护建设税 Urban construction and maintenance tax payable 应交房产税 Property tax payable 应交土地使用税 Land use tax payable 应交车船使用税
