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1、资产类 Assets流动资产Current assets货币资金Cash and cash equivalents 1001 现金 Cash1009其他货币资金100901外埠存款100902银行本票100903银行汇票1002 银行存款Cash in bankOther cash and cash equivalentsOther city Cash in bankCashiers chequeBank draft 100904 信用卡 Credit card100905 信用证保证金L/C Guarantee deposits 100906 存出投资款 Refundable deposit
2、s 1101 短期投资 Short-term investments110101 股票 Short-term investments - stock110102 债券 Short-term investments - corporate bonds110103 基金 Short-term investments - corporate funds110110 其他 Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves应收款 Account receivable1111应收
3、票据Note receivable银行承兑汇票商业承兑汇票Bank acceptanceTrade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131应收账款Account receivable1133其他应收款Other notes receivable1141坏账准备Bad debt reserves1151预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories 1201 物资采购
4、 Supplies purchasing 1211 原材料 Raw materials1231低值易耗品1221 包装物 WrappageLow-value consumption goods1232材料成本差异Materials cost variance1241自制半成品Semi-Finished goods1244商品进销差价1251委托加工物资1261委托代销商品1271受托代销商品basis1281存货跌价准备1243 库存商品Finished goodsDifferences between purchasing and selling priceWork in process -
5、 outsourcedTrust to and sell the goods on a commission basis Commissioned and sell the goods on a commissionInventory falling price reserves1291 分期收款发出商品 Collect money and send out the goods by stages1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资 Long-term investment on st
6、ocks140101 股票投资 Investment on stocks140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds140201 债券投资 Investment on bonds140202 其他债权投资 Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资
7、减值准备Bcreditors rights investment depreciation reserves1431 委托贷款Entrust loans143101 本金 Principal143102 利息 Interest143103 减值准备 Depreciation reserves1501 固定资产Fixed assets房屋 Building建筑物 Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧 Accumulated deprec
8、iation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material160101 专用材料Special-purpose material160102 专用设备Special-purpose equipment160103 预付大型设备款 Prepayments for equipment16
9、0104 为生产准备的工具及器具Preparative instruments and implement forfabricate1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理 Liquidation of f
10、ixed assets1801 无形资产 Intangible assets专利权 Patents非专利技术Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权Tenure商誉 Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged finan
11、cial charges待处理贝才产损溢Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or income191101 待处理流动资产损溢Wait deal intangible assets loss or income191102 待处理固定资产损溢Wait deal fixed assets loss or income、负债类 Liability短期负债 Current liability2101短期借
12、款Short-term borrowing2111应付票据银行承兑汇票商业承兑汇票Notes payable Bank acceptance Trade acceptance21212131应付账款预收账款Account payableDeposit received2141代销商品款Proxy sale goods revenue2151应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable217101 应交增值税value added tax payable2171
13、0101进项税额Withholdings onVAT21710102已交税金Paying tax21710103 转出未交增值税Unpaid VAT changeover21710104减免税款Tax deduction21710105销项税额Substituted money on VAT21710106 出 口退税 Tax reimbursement for export21710107 进项税额转出 Changeover withnoldings on VAT21710108 出 口抵减内销产品应纳税额Export deduct domestic sales goods tax21710
14、109 转出多交增值税Overpaid VAT changeover21710110未交增值税217102 应交营业税217103应交消费税217104应交资源税217105应交所得税Unpaid VATBusiness tax payableConsumption tax payableResources tax payableIncome tax payable217106 应交土地增值税Increment tax on land value payable217107 应交城市维护建设税Tax for maintaining and building cities payable2171
15、09应交土地使用税217110应交车船使用税 tax(VVULPT) payable217111应交个人所得税217108 应交房产税Housing property tax payableTenure tax payableVehicle and vessel usage license plate2176其他应交款Personal income tax payableOther fund in conformity with paying 2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance 其他负债 Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities 2301 长期借款 Long-term loans年内至
