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1、会计科目1001-现金-Cashonhand1002-银行存款-Cashinbank1009-其他货币资金-Othermonetaryfund100901-外埠存款-Depositinothercities100902-银行本票-Cashierscheque100903-银行汇票-Bankdraft100904-信用卡-Creditcard100905-信用保证金-Deposittocreditor100906-存出投资款-Cashininvestingaccount1101-短期投资-Short-terminvestments110101-股票-Short-termstockinvestme
2、nts110102-债券-Short-termbondinvestments110203-基金-Short-termfundinvestments110110-其他-Othershort-terminvestments1102-短期投资跌价准备-Provisionforlossondeclineinvalueofshort-terminvestments1111-应收票据-Notesreceivable1121-应收股利-Dividendsreceivable1131-应收帐款-Accountsreceivable1133-其他应收款-Otherreceivable1141-坏账准备-Prov
3、isionforbaddebts1151-预付账款-Advancetosuppliers1161-应收补贴款-Subsidyreceivable1201-物资采购-Materialspurchased1211-原材料-Rawmaterials1221-包装物-Containers1231-低值易耗品-Lowcostandshortlivedarticles1232-材料成本差异-Costvariancesofmaterial1241-自制半成品-Semi-finishedproducts1243-库存商品-Merchandiseinventory1244-商品进销差价-Marginbetwee
4、nsellingandpurchasingpriceonmerchandise1251-委托加工物资-Materialonconsignmentforfurtherprocessing1261-委托代销商品-Goodsonconsignment-out1271-受托代销商品-Goodsonconsignment-in1281-存货跌价准备-Provisonforimpairmentofinventories1291-分期收款发出商品-Goodsoninstalmentsales1301-待摊费用-Prepaidexpense1401-长期股权投资-Long-termequityinvestme
5、nts140101-股票投资-Long-termstockinvestments140102-其他股权投资-Otherlong-termequityinvestments1402-长期债权投资-Long-termdebtinvestments140201-债券投资-Long-termbondinvestments140202-其他债权投资-Otherlong-termdebtinvestments1421-长期投资减值准备-Provisonforimpairmentoflong-terminvestments1431-委托贷款-Entrustedloan143101-本金-Principalo
6、fentrustedloan143102-利息-Interestofentrustedloan143103-减值准备-Provisionforimpairmentofentrustedloan1501-固定资产-Fixedassets-cost1502-累计折旧-Accumulateddepreciation1505-固定资产减值准备-Provisionforimpairmentoffixedassets1601-工程物资-Constructionmaterial160101-专用材料-Specificpurposematerials160102-专用设备-Specificpurposeequ
7、ipments160103-预付大型设备款-Prepaymentsformajorequipments160104-为生产准备的工具及器具-Toolsandinstrumentspreparedforproduction1603-在建工程-Constructioninprocess1605-在建工程减值准备-Provisionforimpairmentofconstructioninprocess1701-固定资产清理-Disposaloffixedassets1801-无形资产-Intangibleassets1815-未确认融资费用-Unrecognizedfinacingcharges1
8、901-长期待摊费用-Long-termdeferredexpenses1911-待处理财产损溢-Profit&lossofassetspendingdisposal191101-待处理流动资产损溢-Profit&lossofcurrent-assetspendingdisposal191102-待处理固定资产损溢-Profit&lossoffixedassetspendingdisposal2101-短期借款-Short-termloans2111-应付票据-Notespayable2121-应付账款-Accountspayable2131-预收账款-Advancefromcustomers
9、2141-代销商品款-Accountsofconsignedgoods2151-应付工资-Wagespayable2153-应付福利费-Welfarepayable2161-应付股利-Dividendspayable2171-应交税金-Taxespayable217101-应交增值税-Valueaddedtaxpayable21710101-进项税额-InputVAT21710102-已交税金-PaymentofVAT21710103-转出未交增值税-OutgoingofunpaidVAT21710104-减免税款-VATrelief21710105-销项税额-OutputVAT2171010
10、6-出口退税-RefundofVATforexport21710107-进项税额转出-OutgoingofinputVAT21710108-出口抵减内销产品应纳税额-MerchandiseVATfromexperttodomesticsaling21710109-转出多交增值税-Outgoingofover-paidVAT217102-未交增值税-UnpaidVAT217103-应交营业税-Businesstaxpayable217104-应交消费税-Consumertaxpayable217105-应交资源税-Taxonnaturalresourcespayable217106-应交所得税-
11、Incometaxpayable217107-应交土地增值税-Landappreciationtaxpayable217108-应交城市维护建设税-Urbanmaintainenceandconstructiontaxpayable217109-应交房产税-Realestatetaxpayable217110-应交土地使用税-Landusetaxpayable217111-应交车船使用税-Vehicleandvesselusagetaxpayable217112-应交个人所得税-Personalincometaxpayable2176-其他应交款-Otherfundpayable2181-其他
12、应付款-Otherpayables2191-预提费用-Accuredexpenses2201-待转资产价值-Pendingtransfervalueofassets2211-预计负债-Estimablelibilities2301-长期借款-Long-termloans2311-应付债券-Bondspayable231101-债券面值-Parvalueofbond231102-债券溢价-Bondpremium231103-债券折价-Bonddiscount231104-应计利息-Accuredbondinterest2321-长期应付款-Long-termpayable2331-专项应付款-S
13、pecificaccountpayable2341-递延税款-Deferredtax3101-实收资本(或股本)-Paid-incapital(orsharecapital)3103-已归还投资-Retiredcapital3111-资本公积-Capitalreserve311101-资本(或股本)溢价-Capital(orsharecaptical)premium311102-接受捐赠非现金资产准备-Restrictedcapitalreserveofnon-cashassetsdonationreceived311104-股权投资准备-Restrictedcapitalreserveofe
14、quityinvestments311105-拨款转入-Governmentgrantsreceived311106-外币资本折算差额-Foreigncurrencycapitalconversiondifference311107-其他资本公积-Othercapitalreserve3121-盈余公积-Surplusreserve312101-法定盈余公积-Statutorysurplusreserve312102-任意盈余公积-Discretionaryearningsurplus312103-法定公益金-Statutorypublicwelfarefund312104-储备基金-Rese
15、rvefund312105-企业发展基金-Enterprisedevelopmentfund312106-利润归还投资-Profitreturnforinvestment3131-本年利润-Profit&losssummary3141-利润分配-Distributionprofit314101-其他转入-Otheradjustments314102-提取法定盈余公积金-Extractforstatutorysurplusreserve314103-提取法定公益金-Extractforstatutorypublicwelfarefund314104-提取储备基金-Extractforreserv
16、efund314105-提取企业发展基金-Extractforenterprisedevelopmentfund314106-提取职工奖励及福利基金-Extractforstaffbonusandwelfarefund314107-利润归还投资-Profitreturnofcapitalinvested314108-应付优先股股利-Preferencesharedividendpayable314109-提取任意盈余公积-Extractfordiscretionaryearningsurplus314110-应付普通股股利-Ordinarysharedividendpayable314111-转作资本(或股本)的普通股股利-Ordinarysharedividendtransfertocapital(orshare)314115-未分配利润-Undistributedprofit4101-生产成本-Costofproduction410101-基本生产成本-Basicproductioncost410102-辅助生产成本-Auxiliaryproductioncost4105-制
