会计科目中英文

顺序号编号名称NO.Code一、资产类11001现金1100121002银行存款2100231009其他货币资金31009100901外埠存款100901100902银行本票100902100903银行汇票100903100904信用卡100904100905信用证保证金100905100906存出投资款10090641101短期投资41101110101股票110101110102债券110102110103基金110103110110其他11011051102短期投资跌价准备5110261111应收票据6111171121应收股利7112181122应收利息8112291131应收账款91131101133其他应收款101133111141坏账准备111141121151预付账款121151131161应收补贴款131161141201物资采购141201151211原材料151211161221包装物161221171231低值易耗品171231181232材料成本差异181232191241自制半成品191241201243库存商品201243211244商品进销差价211244221251委托加工物资221251231261委托代销商品231261241271受托代销商品241271251281存货跌价准备251281261291分期收款发出商品261291271301待摊费用271301281401长期股权投资281401140101股票投资140101140102其他股权投资140102291402长期债权投资291402140201债券投资140201140202其他债权投资140202会计科目名称和编号ChartofAccounts301421长期投资减值准备301421311431委托贷款311431143101本金143101143102利息143102143103减值准备143103321501固定资产321501331502累计折旧331502341505固定资产减值准备341505351601工程物资351601160101专用材料160101160102专用设备160102160103预付大型设备款160103160104为生产准备的工具及器具160104361603在建工程361603371605在建工程减值准备371605381701固定资产清理381701391801无形资产391801401805无形资产减值准备401805411815未确认融资费用411815421901长期待摊费用421901431911待处理财产损溢431911191101待处理流动资产损溢191101191102待处理固定资产损溢191102二、负债类442101短期借款442101452111应付票据452111462121应付账款462121472131预收账款472131482141代销商品款482141492151应付工资492151502153应付福利费502153512161应付股利512161522171应交税金522171217101应交增值税21710121710101进项税额2171010121710102已交税金2171010221710103转出未交增值税2171010321710104减免税款2171010421710105销项税额2171010521710106出口退税2171010621710107进项税额转出2171010721710108出口抵减内销产品应纳税额2171010821710109转出多交增值税2171010921710110未交增值税21710110217102应交营业税217102217103应交消费税217103217104应交资源税217104217105应交所得税217105217106应交土地增值税217106217107应交城市维护建设税217107217108应交房产税217108217109应交土地使用税217109217110应交车船使用税217110217111应交个人所得税217111532176其他应交款532176542181其他应付款542181552191预提费用552191562201待转资产价值562201572211预计负债572211582301长期借款582301592311应付债券592311231101债券面值231101231102债券溢价231102231103债券折价231103231104应计利息231104602321长期应付款602321612331专项应付款612331622341递延税款622341三、所有者权益类633101实收资本(或股本)633101643103归还投资643103653111资本公积653111311101资本(或股本)溢价311101311102接受捐赠非现金资产准备311102311103接受现金捐赠311103311104股权投资准备311104311105拨款转入311105311106外币资本折算差额311106311107其他资本公积311107663121盈余公积663121312101法定盈余公积312101312102任意盈余公积312102312103法定公益金312103312104储备基金312104312105企业发展基金312105312106利润归还投资312106673131本年利润673131683141利润分配683141314101其他转入314101314102提取法定盈余公积314102314103提取法定公益金314103314104提取储备基金314104314105提取企业发展基金314105314106提取职工奖励及福利基金314106314107利润归还投资314107314108应付优先股股利314108314109提取任意盈余公积314109314110应付普通股股利314110314111转作资本(或股本)的普通股股利314111314115未分配利润314115四、成本类694101生产成本694101410101基本生产成本410101410102辅助生产成本410102704105制造费用704105714107劳务成本714107五、损益类725101主营业务收入725101735102其他业务收入735102745201投资收益745201755203补贴收入755203765301营业外收入765301775401主营业务成本775401785402主营业务税金及附加785402795405其他业务支出795405805501营业费用805501815502管理费用815502825503财务费用825503835601营业外支出835601845701所得税845701855801以前年度损益调整855801TitleI.AssetsCashonhandCashinbankOthermonetaryfundsDepositsinothercitiesCashier'sCheckBankdraftCreditCardL/CguaranteedepositInvestmentpaidShort-terminvestmentsStockBondFundOthersProvisionforshort-terminvestmentWrite—downNotesreceivableDividendreceivableInterestreceivableAccountsreceivableOtherreceivablesProvisionforbaddebtsAdvancestosuppliersSubsidiesreceivableMaterialspurchasedRawmaterialsPackagingmaterialsLow-valuedconsumablesCostvarianceofmaterialsSelf-manufacturedsemi-finishedproductGoodsonhandMarginbetweenSellingandpurchasingpricesMaterialsonConsignmentforfurtherprocessingGoodsonconsignmentFiduciarygoodsforsaleProvisionforinventorywrite-downGoodsoninstallmentsalePrepaidexpensesLong-termequityinvestmentsStockinvestmentOtherequityinvestmentLong-termdebtinvestmentsBondinvestmentOtherdebtinvestmentChartofAccountsProvisionforimpairmentoflong-terminvestmentsDesignatedloanreceivablePrincipalInterestProvisionforimpairmentFixedassetsAccumulateddepreciationProvisionforimpairmentoffixedassetsConstructionmaterialsMaterialsforspecialuseEquipmentforspecialuseAdvancestosuppliersofgiantequipmentToolsandapparatusforuseinproductionConstructioninprogressProvisionforimpairmentofconstructioninprogressDisposaloffixedassetsIntangibleassetsProvisionforimpairmentofintangibleassetsUnrecognizedfinancingexpensesLong-termprepaymentsAssetgainorlossinsuspenseCurrentassetgainorlossinsuspenseFixedassetgainorlossinsuspenseII.LiabilitiesShort-termloansNotespayableAccountspayableAdvancesfromcustomersConsignment-inmoneyAccruedpayrollWelfareexpensespayableDividendpayableTaxespayableVATpayableInputVATTaxespaidTransfer-outofunpaidVATVATdeductionsandexemptionsOutputVATRefundofexportdutyTransfer-outofinputVATExportdutydeductiblefromtaxespayableondomesticsalesTransfer-outofoverpaidVATUnpaidVATBusinesstaxpayableConsumptiontaxpayableResourcestaxpayableIncometaxpayableLandappreciationtaxpayableUrbanconstructionandmaintenancetaxpayablePropertytaxpayableLandusetaxpayableVehicleandvesselusagetaxpayableIndividualincometaxpayableOtherpayablesOtheramountspayableAccruedexpensesAssetvaluetobecarriedoverEstimatedliabilitiesLong-termborrowingsBondpa