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1、一、资产类 AAssetss流动资产 Cuurrentt asseets货币资金 Caash annd cassh equuivaleents1001 现金金 Cashh1002 银行行存款 Cashh in bbank 1009 其他他货币资金 Otheer cassh andd cashh equiivalennts1009011 外埠存款 Otheer citty Cassh in bank1009022 银行本票 Cashhiers cheeque 1009033 银行汇票 Bankk drafft 1009044 信用卡 Crediit carrd 1009055 信用证保证证金 L
2、/C Guaraantee depossits1009066 存出投资款 Refuundablle deppositss1101 短期期投资 Shorrt-terrm invvestmeents1101011 股票 Shorrt-terrm invvestmeents - stocck1101022 债券 Shorrt-terrm invvestmeents - corpporatee bondds1101033 基金 Shorrt-terrm invvestmeents - corpporatee fundds1101100 其他 Shorrt-terrm invvestmeents - o
3、theer1102 短期期投资跌价准准备 Shorrt-terrm invvestmeents ffallinng priice reeservees应收款 Acccount receiivablee1111 应收收票据 Notee receeivablle 银行承兑汇票 Bank accepptancee 商业承兑汇票 Tradee acceeptancce 1121 应收收股利 Diviidend receiivablee1122 应收收利息 Inteerest receiivablee1131 应收收账款 Accoount rreceivvable1133 其他他应收款 Otheer n
4、ottes reeceivaable1141 坏账账准备 Bad debt reserrves1151 预付付账款 Advaance mmoney1161 应收收补贴款 Coveer defficit by sttate ssubsiddies oof recceivabble库存资产 Innventoories1201 物资资采购 Suppplies purchhasingg1211 原材材料 Raw materrials1221 包装装物 Wrapppage 1231 低值值易耗品 Low-valuee conssumptiion gooods 1232 材料料成本差异 Mateerial
5、ss costt variiance 1241 自制制半成品 Semii-Finiished goodss1243 库存存商品 Finiished goodss1244 商品品进销差价 Diffferencces beetweenn purcchasinng andd sellling pprice1251 委托托加工物资 Workk in pprocesss - ooutsouurced1261 委托托代销商品 Trusst to and ssell tthe gooods oon a ccommisssion basiss1271 受托托代销商品 Commmissiooned aand s
6、eell thhe gooods onn a coommisssion bbasis1281 存货货跌价准备 Inveentoryy fallling pprice reserrves1291 分期期收款发出商商品 Colllect mmoney and ssend oout thhe gooods byy stagges1301 待摊摊费用 Defeerred and pprepaiid exppensess长期投资 Loong-teerm innvestmment 1401 长期期股权投资 Longg-termm inveestmennt on stockks1401011 股票投资 In
7、veestmennt on stockks1401022 其他股权投投资 Otheer invvestmeent onn stoccks1402 长期期债权投资 Longg-termm inveestmennt on bondss 1402011 债券投资 Inveestmennt on bondss 1402022 其他债权投投资 Otheer invvestmeent onn bondds1421 长期期投资减值准准备 Longg-termm inveestmennts deepreciiationn reseerves股权投资减值准准备 Stocck rigghts iinvesttme
8、nt depreeciatiion reeservees债权投资减值准准备 Bcreeditorrs rigghts iinvesttment depreeciatiion reeservees1431 委托托贷款 Entrrust lloans 1431011 本金 Princcipal 1431022 利息 Interrest 1431033 减值准备 Deprreciattion rreservves1501 固定定资产 Fixeed asssets 房屋 Buillding 建筑物 Strructurre机器设备 Maachineery eqquipmeent 运输设备 Trransp
9、oortatiion faacilitties 工具器具 Innstrumments and iimplemment1502 累计计折旧 Accuumulatted deepreciiationn 1505 固定定资产减值准准备 Fixedd asseets deepreciiationn reseerves房屋、建筑物减减值准备 Buillding/struccture depreeciatiion reeservees机器设备减值准准备 Machhineryy equiipmentt deprreciattion rreservves1601 工程程物资 Projject ggoods a
10、nd mmateriial1601011 专用材料 Speccial-ppurposse matteriall1601022 专用设备 Speccial-ppurposse equuipmennt 1601033 预付大型设设备款 Preppaymennts foor equuipmennt1601044 为生产准备备的工具及器器具 Prepparatiive innstrumments and iimplemment ffor faabricaate1603 在建建工程 Consstructtion-iin-proocess 安装工程 Errectioon worrks 在安装设备 EEre
11、ctiing eqquipmeent-inn-proccess技术改造工程 Technnical innovvationn projject大修理工程 GGeneraal oveerhaull projject1605 在建建工程减值准准备 Consstructtion-iin-proocess depreeciatiion reeservees1701 固定定资产清理 Liquuidatiion off fixeed asssets 1801 无形形资产 Intaangiblle asssets 专利权 Pattents 非专利技术 NNon-Paatentss 商标权 Traademarr
12、ks, TTrade namess 著作权 Coppyrighhts 土地使用权 TTenuree商誉 Gooddwill 1805 无形形资产减值准准备 Intaangiblle Asssets ddeprecciatioon resservess专利权减值准备备 Pateent riights depreeciatiion reeservees商标权减值准备备 traddemarkk righhts deepreciiationn reseerves1815 未确确认融资费用用 Unaccknowlledgedd finaanciall charrges 待处理财产损溢溢 Waitt de
13、all asseets looss orr incoome 1901 长期期待摊费用 Longg-termm defeerred and pprepaiid exppensess1911 待处处理财产损溢溢 Waitt deall asseets looss orr incoome 1911011待处理流动动资产损溢 Waitt deall intaangiblle asssets lloss oor inccome 1911022待处理固定定资产损溢 Waitt deall fixeed asssets lloss oor inccome 二、负债类 LLiabillity 短期负债 Cuu
14、rrentt liabbilityy 2101 短期期借款 Shorrt-terrm borrrowinng2111 应付付票据 Notees payyable 银行承兑汇票 Bank accepptancee 商业承兑汇票 Tradee acceeptancce 2121 应付付账款 Accoount ppayablle2131 预收收账款 Depoosit rreceivved 2141 代销销商品款 Proxxy salle gooods reevenuee2151 应付付工资 Accrrued wwages 2153 应付付福利费 Accrrued wwelfarrism 2161 应
15、付付股利 Diviidendss payaable 2171 应交交税金 Tax ppayablle2171011 应交增值税 valuue addded taax payyable 217101101 进项税额 Withhholdiings oon VATT217101102 已交税金 Payiing taax217101103 转出未交增增值税 Unpaaid VAAT chaangeovver217101104 减免税款 Tax deducction217101105 销项税额 Subsstitutted mooney oon VATT217101106 出口退税 Tax reimbbursemment ffor exxport 217101107 进项税额转出 Channgeoveer witthnolddings on VAAT217101108 出口抵减内内销产品应纳纳税额 Expoort deeduct domesstic ssales goodss tax217101109 转出多交
