会计科目名称英汉对照和编号 |
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 |
|
100901 |
外埠存款 |
|
100901 |
Deposits in other cities |
|
100902 |
银行本票 |
|
100902 |
Cashier's Check |
|
100903 |
银行汇票 |
|
100903 |
Bank draft |
|
100904 |
信用卡 |
|
100904 |
Credit Card |
|
100905 |
信用证保证金 |
|
100905 |
L/C guarantee deposit |
|
100906 |
存出投资款 |
|
100906 |
Investment paid |
4 |
1101 |
短期投资 |
4 |
1101 |
Short-term investments |
|
110101 |
股票 |
|
110101 |
Stock |
|
110102 |
债券 |
|
110102 |
Bond |
|
110103 |
基金 |
|
110103 |
Fund |
|
110110 |
其他 |
|
110110 |
Others |
5 |
1102 |
短期投资跌价准备 |
5 |
1102 |
Provision for short-term investment Write—down |
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 |
Packaging 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 |
Materials 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 |
28 |
1401 |
Long-term equity investments |
|
140101 |
股票投资 |
|
140101 |
Stock investment |
|
140102 |
其他股权投资 |
|
140102 |
Other equity investment |
29 |
1402 |
长期债权投资 |
29 |
1402 |
Long-term debt investments |
|
140201 |
债券投资 |
|
140201 |
Bond investment |
|
140202 |
其他债权投资 |
|
140202 |
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 loan receivable |
|
143101 |
本金 |
|
143101 |
Principal |
|
143102 |
利息 |
|
143102 |
Interest |
|
143103 |
减值准备 |
|
143103 |
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 |
|
160101 |
专用材料 |
|
160101 |
Materials for special use |
|
160102 |
专用设备 |
|
160102 |
Equipment for special use |
|
160103 |
预付大型设备款 |
|
160103 |
Advances to suppliers of giant equipment |
|
160104 |
为生产准备的工具及器具 |
|
160104 |
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 |
1801 |
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 |
|
191101 |
待处理流动资产损溢 |
|
191101 |
Current asset gain or loss in suspense |
|
191102 |
待处理固定资产损溢 |
|
191102 |
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 |
Accrued 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 |
|
217101 |
应交增值税 |
|
217101 |
VAT payable |
|
21710101 |
进项税额 |
|
21710101 |
Input VAT |
|
21710102 |
已交税金 |
|
21710102 |
Taxes paid |
|
21710103 |
转出未交增值税 |
|
21710103 |
Transfer-out of unpaid VAT |
|
21710104 |
减免税款 |
|
21710104 |
VAT deductions and exemptions |
|
21710105 |
销项税额 |
|
21710105 |
Output VAT |
|
21710106 |
出口退税 |
|
21710106 |
Refund of export duty |
|
21710107 |
进项税额转出 |
|
21710107 |
Transfer-out of input VAT |
|
21710108 |
出口抵减内销产品应纳税额 |
|
21710108 |
Export duty deductible from taxes payable on domestic sales |
|
21710109 |
转出多交增值税 |
|
21710109 |
Transfer-out of overpaid VAT |
|
21710110 |
未交增值税 |
|
21710110 |
Unpaid VAT |
|
217102 |
应交营业税 |
|
217102 |
Business tax payable |
|
217103 |
应交消费税 |
|
217103 |
Consumption tax payable |
|
217104 |
应交资源税 |
|
217104 |
Resources tax payable |
|
217105 |
应交所得税 |
|
217105 |
Income tax payable |
|
217106 |
应交土地增值税 |
|
217106 |
Land appreciation tax payable |
|
217107 |
应交城市维护建设税 |
|
217107 |
Urban construction and maintenance tax payable |
|
217108 |
应交房产税 |
|
217108 |
Property tax payable |
|
217109 |
应交土地使用税 |
|
217109 |
Land use tax payable |
|
217110 |
应交车船使用税 |
|
217110 |
Vehicle and vessel usage tax payable |
|
217111 |
应交个人所得税 |
|
217111 |
Individual income tax payable |
53 |
2176 |
其他应交款 |
53 |
2176 |
Other payables |
54 |
2181 |
其他应付款 |
54 |
2181 |
Other amounts payable |
55 |
2191 |
预提费用 |
55 |
2191 |
Accrued expenses |
56 |
2201 |
待转资产价值 |
56 |
2201 |
Asset value to be carried over |
57 |
2211 |
预计负债 |
57 |
2211 |
Estimated liabilities |
58 |
2301 |
长期借款 |
58 |
2301 |
Long-term borrowings |
59 |
2311 |
应付债券 |
59 |
2311 |
Bond payable |
|
231101 |
债券面值 |
|
231101 |
Par value of bond |
|
231102 |
债券溢价 |
|
231102 |
Premium on bond |
|
231103 |
债券折价 |
|
231103 |
Discount on bond |
|
231104 |
应计利息 |
|
231104 |
Accrued interest |
60 |
2321 |
长期应付款 |
60 |
2321 |
Long-term payables |
61 |
2331 |
专项应付款 |
61 |
2331 |
Special payables |
62 |
2341 |
递延税款 |
62 |
2341 |
Deferred taxes |
|
|
三、所有者权益类 |
|
|
Ⅲ .Owners' Equity |
63 |
3101 |
实收资本 ( 或股本 ) |
63 |
3101 |
Paid-in capital (or stock) |
64 |
3103 |
归还投资 |
64 |
3103 |
Investment returned |
65 |
3111 |
资本公积 |
65 |
3111 |
Capital surplus |
|
311101 |
资本 ( 或股本 ) 溢价 |
|
311101 |
Premium on capital (or stock) |
|
311102 |
接受捐赠非现金资产准备 |
|
311102 |
Reserve of donated non-cash assets |
|
311103 |
接受现金捐赠 |
|
311103 |
Cash donation |
|
311104 |
股权投资准备 |
|
311104 |
Equity investment reserve |
|
311105 |
拨款转入 |
|
311105 |
Transfer-in of appropriations |
|
311106 |
外币资本折算差额 |
|
311106 |
Foreign currency translation difference |
|
311107 |
其他资本公积 |
|
311107 |
Other capital surplus |
66 |
3121 |
盈余公积 |
66 |
3121 |
Surplus reserve |
|
312101 |
法定盈余公积 |
|
312101 |
Statutory surplus reserve |
|
312102 |
任意盈余公积 |
|
312102 |
Discretionary surplus reserve |
|
312103 |
法定公益金 |
|
312103 |
Statutory public welfare fund |
|
312104 |
储备基金 |
|
312104 |
Reserve fund |
|
312105 |
企业发展基金 |
|
312105 |
Enterprise expansion fund |
|
312106 |
利润归还投资 |
|
312106 |
Profit capitalized on return of investment |
67 |
3131 |
本年利润 |
67 |
3131 |
Profit for the year |
68 |
3141 |
利润分配 |
68 |
3141 |
Profit distribution |
|
314101 |
其他转入 |
|
314101 |
Other transfer-ins |
|
314102 |
提取法定盈余公积 |
|
314102 |
Appropriation of statutory surplus reserve |
|
314103 |
提取法定公益金 |
|
314103 |
Appropriation of statutory public welfare fund |
|
314104 |
提取储备基金 |
|
314104 |
Appropriation of reserve fund |
|
314105 |
提取企业发展基金 |
|
314105 |
Appropriation of enterprise expansion fund |
|
314106 |
提取职工奖励及福利基金 |
|
314106 |
Appropriation of employee welfare and bonus fund |
|
314107 |
利润归还投资 |
|
314107 |
Profit capitalized on return of investment |
|
314108 |
应付优先股股利 |
|
314108 |
Dividend payable on preferred stock |
|
314109 |
提取任意盈余公积 |
|
314109 |
Appropriation of discretionary surplus reserve |
|
314110 |
应付普通股股利 |
|
314110 |
Dividend payable on common stock |
|
314111 |
转作资本 ( 或股本 ) 的普通股股利 |
|
314111 |
Conversion of common stock dividend into capital (or stock) |
|
314115 |
未分配利润 |
|
314115 |
Undistributed profit |
|
|
四、成本类 |
|
|
IV. Costs |
69 |
4101 |
生产成本 |
69 |
4101 |
Production cost |
|
410101 |
基本生产成本 |
|
410101 |
Primary production cost |
|
410102 |
辅助生产成本 |
|
410102 |
Auxiliary production cost |
70 |
4105 |
制造费用 |
70 |
4105 |
Manufacturing expenses |
71 |
4107 |
劳务成本 |
71 |
4107 |
Cost of service |
|
|
五、损益类 |
|
|
V. Income and losses |
72 |
5101 |
主营业务收入 |
72 |
5101 |
Revenue from main operations |
73 |
5102 |
其他业务收入 |
73 |
5102 |
Revenue from other operations |
74 |
5201 |
投资收益 |
74 |
5201 |
Investment income |
75 |
5203 |
补贴收入 |
75 |
5203 |
Revenue from subsidies |
76 |
5301 |
营业外收入 |
76 |
5301 |
Non-operating revenue |
77 |
5401 |
主营业务成本 |
77 |
5401 |
Cost of main operations |
78 |
5402 |
主营业务税金及附加 |
78 |
5402 |
Taxes and surcharge for main operations |
79 |
5405 |
其他业务支出 |
79 |
5405 |
Expenditures on other operations |
80 |
5501 |
营业费用 |
80 |
5501 |
Operating expenses |
81 |
5502 |
管理费用 |
81 |
5502 |
General and administrative expenses |
82 |
5503 |
财务费用 |
82 |
5503 |
Financial expenses |
83 |
5601 |
营业外支出 |
83 |
5601 |
Non-operating expenditures |
84 |
5701 |
所得税 |
84 |
5701 |
Income tax |
85 |
5801 |
以前年度损益调整 |
85 |
5801 |
Adjustment to prior years' income and losses |