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会计科目

         丽都国际免费热线:400-710-1860

一、资产类  Assets

 流动资产                 Current assets
 
货币资金
                 Cash and cash equivalents
1001
现金
                 Cash
1002
银行存款
                 Cash in bank          
1009
其他货币资金
Other cash and cash equivalents
     '100901    
外埠存款
Other city Cash in bank
     '100902    
银行本票
Cashier's cheque
     '100903    
银行汇票
Bank draft
     '100904    
信用卡
                 Credit card
     '100905    
信用证保证金
L/C  Guarantee deposits
     '100906    
存出投资款
Refundable deposits
1101
短期投资
                 Short-term investments
     '110101
股票
Short-term investments - stock
     '110102
债券
Short-term investments - corporate bonds
     '110103
基金
Short-term investments - corporate funds
     '110110
其他
Short-term investments - other
1102
短期投资跌价准备
Short-term investments falling price reserves
 
应收款
                 Account receivable
1111
应收票据
                 Note receivable               
 
银行承兑汇票
Bank acceptance
 
商业承兑汇票
Trade acceptance
1121
应收股利
                 Dividend receivable
1122
应收利息
                 Interest  receivable
1131
应收账款
                 Account receivable
1133
其他应收款
                 Other notes receivable
1141
坏账准备
           Bad debt reserves
1151
预付账款
                 Advance money
1161
应收补贴款
   Cover deficit by state subsidies of receivable
 
库存资产
                 Inventories
1201
物资采购
                 Supplies purchasing
1211
原材料
                 Raw materials
1221
包装物
                 Wrappage
1231
低值易耗品
  Low-value consumption goods
1232
材料成本差异
Materials cost variance
1241
自制半成品
                 Semi-Finished goods
1243
库存商品
                 Finished goods
1244
商品进销差价
Differences between purchasing and selling price
1251
委托加工物资
Work in process - outsourced
1261
委托代销商品
Trust to and sell the goods on a commission basis
1271
受托代销商品
Commissioned and sell the goods on a commission basis
1281
存货跌价准备
Inventory falling price reserves
1291
分期收款发出商品
Collect money and send out the goods by stages
1301
待摊费用
     Deferred and prepaid expenses
 
长期投资
                 Long-term investment           
1401
长期股权投资
Long-term investment on stocks
     '140101   
股票投资
Investment on stocks
     '140102   
其他股权投资
Other investment on stocks
1402
长期债权投资
Long-term investment on bonds                
     '140201   
债券投资
Investment on bonds                
     '140202   
其他债权投资
Other investment on bonds
1421
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
 
债权投资减值准备
Bcreditor's rights investment depreciation reserves
1431
委托贷款
      Entrust loans
     '143101
本金
Principal
     '143102
利息
Interest
     '143103
减值准备
Depreciation reserves
1501
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 implement
1502
累计折旧
                 Accumulated depreciation                 
1505
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 reserves
1601
工程物资
                 Project goods and material
     '160101   
专用材料
Special-purpose material
     '160102   
专用设备
Special-purpose equipment
     '160103   
预付大型设备款
Prepayments for equipment
     '160104   
为生产准备的工具及器具
Preparative instruments and implement for fabricate
1603
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 project
1605
在建工程减值准备
Construction-in-process depreciation reserves
1701
固定资产清理
Liquidation of fixed assets
1801
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
                 Goodwill      
1805
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 reserves
1815
未确认融资费用
Unacknowledged financial charges
 
待处理财产损溢
Wait deal assets loss or income            
1901
长期待摊费用
Long-term deferred and prepaid expenses
1911
待处理财产损溢
Wait deal assets loss or income            
     '191101
待处理流动资产损溢
Wait deal intangible assets loss or income            
     '191102
待处理固定资产损溢 Wait deal fixed assets loss or income   

二、负债类  Liability      

短期负债                 Current liability       
2101
短期借款
                 Short-term borrowing
2111
应付票据
                 Notes payable        
 
银行承兑汇票
Bank acceptance
 
商业承兑汇票
Trade acceptance
2121
应付账款
                 Account payable
2131
预收账款
              Deposit received
2141
代销商品款
  Proxy sale goods revenue
2151
应付工资
                 Accrued wages
2153
应付福利费
  Accrued welfarism
2161
应付股利
                 Dividends payable            
2171
应交税金
                 Tax payable
     '217101 
应交增值税
value added tax payable                  
         '21710101        
进项税额
Withholdings on VAT
         '21710102        
已交税金
Paying tax
         '21710103        
转出未交增值税
Unpaid VAT changeover
         '21710104        
减免税款
Tax deduction
         '21710105        
销项税额
Substituted money on VAT
         '21710106        
出口退税
Tax reimbursement for export
         '21710107        
进项税额转出
Changeover withnoldings on VAT
         '21710108        
出口抵减内销产品应纳税额
Export deduct domestic sales goods tax
         '21710109        
转出多交增值税
Overpaid VAT changeover
         '21710110        
未交增值税
Unpaid VAT
     '217102
应交营业税
Business tax payable
     '217103
应交消费税
Consumption tax payable
     '217104
应交资源税
Resources tax  payable
     '217105
应交所得税
Income tax payable           
     '217106
应交土地增值税
Increment tax on land value payable
     '217107
应交城市维护建设税
Tax for maintaining and building cities payable
     '217108
应交房产税
  Housing property tax payable
     '217109
应交土地使用税
Tenure tax payable
     '217110
应交车船使用税
Vehicle and vessel usage license plate tax(VVULPT) payable
     '217111
应交个人所得税
Personal income tax payable
2176
其他应交款
                 Other fund in conformity with paying
2181
其他应付款
  Other payables
2191
预提费用
             Drawing expense in advance
 
其他负债
                 Other liabilities
2201
待转资产价值
Pending changerover assets value
2211
预计负债
                 Anticipation liabilities
 
长期负债
     Long-term Liabilities    
2301
长期借款
                 Long-term loans
 
一年内到期的长期借款
Long-term loans due within one year
 
一年后到期的长期借款
Long-term loans due over one year
2311
应付债券
                 Bonds payable
     '231101
债券面值
Face value, Par value
     '231102
债券溢价
Premium on bonds
     '231103
债券折价
Discount on bonds
     '231104
应计利息
Accrued interest
2321
长期应付款
  Long-term account payable
 
应付融资租赁款
Accrued financial lease outlay
 
一年内到期的长期应付
Long-term account payable due within one year
 
一年后到期的长期应付
Long-term account payable over one year
2331
专项应付款
                 Special payable
 
一年内到期的专项应付
Long-term special payable due within one year
 
一年后到期的专项应付
Long-term special payable over one year
2341
递延税款                 Deferral taxes

三、所有者权益类 OWNERS' EQUITY

资本           Capita
3101
实收资本(或股本
) Paid-up capital(or stock)
 
实收资本
                 Paicl-up capital
 
实收股本
                 Paid-up stock
3103
已归还投资
  Investment Returned
 
公积

3111
资本公积
                 Capital reserve                  
     '311101  
资本(或股本)溢价
Cpital(or Stock) premium
     '311102  
接受捐赠非现金资产准备
Receive non-cash donate reserve
     '311103  
股权投资准备
Stock right investment reserves
     '311105  
拨款转入
  Allocate sums changeover in
     '311106  
外币资本折算差额
Foreign currency capital
     '311107  
其他资本公积
Other capital reserve               
3121
盈余公积
                 Surplus reserves
     '312101  
法定盈余公积
Legal surplus
     '312102  
任意盈余公积
Free surplus reserves
     '312103  
法定公益金
Legal public welfare fund
     '312104  
储备基金
  Reserve fund
     '312105  
企业发展基金
Enterprise expension fund
     '312106  
利润归还投资
Profits capitalizad on return of investment
 
利润
                 Profits
3131
本年利润
                 Current year profits
3141
利润分配
                 Profit distribution
     '314101   
其他转入
Other chengeover in
     '314102   
提取法定盈余公积
Withdrawal legal surplus
     '314103   
提取法定公益金
Withdrawal legal public welfare funds
     '314104   
提取储备基金
Withdrawal reserve fund
     '314105   
提取企业发展基金
Withdrawal reserve for business expansion
     '314106   
提取职工奖励及福利基金
Withdrawal staff and workers' bonus and welfare fund
     '314107   
利润归还投资
Profits capitalizad on return of investment
     '314108   
应付优先股股利
Preferred Stock dividends payable 
     '314109   
提取任意盈余公积
Withdrawal other common accumulation fund
     '314110   
应付普通股股利
Common Stock dividends payable
     '314111   
转作资本(或股本)的普通股股利
Common Stock dividends change to assets(or stock)
     '314115   
未分配利润 Undistributed profit

四、成本类  Cost

4101 生产成本     Cost of manufacture
      '410101 
基本生产成本
Base cost of manufacture
      '410102 
辅助生产成本
Auxiliary cost of manufacture
4105
制造费用
                 Manufacturing overhead
 
材料费
                 Materials
 
管理人员工资
Executive Salaries
 
奖金
                 Wages
 
退职金
                 Retirement allowance
 
补贴
                 Bonus
 
外保劳务费
   Outsourcing fee
 
福利费
                 Employee benefits/welfare
 
会议费
                 Coferemce
 
加班餐费
                 Special duties
 
市内交通费
                 Business traveling
 
通讯费
                 Correspondence
 
电话费
                 Correspondence
 
水电取暖费
                 Water and Steam
 
税费
                 Taxes and dues
 
租赁费
                 Rent
 
管理费
                 Maintenance
 
车辆维护费
                 Vehicles maintenance
 
油料费
                 Vehicles maintenance
 
培训费
                 Education and training
 
接待费
                 Entertainment
 
图书、印刷费
Books and printing
 
运费
                 Transpotation
 
保险费
                 Insurance premium
 
支付手续费
  Commission
 
杂费
                 Sundry charges
 
折旧费
                 Depreciation expense        
 
机物料消耗
  Article of consumption
 
劳动保护费
                 Labor protection fees
 
季节性停工损失
Loss on seasonality cessation
4107
劳务成本                 Service costs

五、损益类  Profit and loss

 收入                 Income
 
业务收入
                 OPERATING INCOME
5101
主营业务收入
Prime operating revenue
 
产品销售收入
Sales revenue
 
服务收入
            Service revenue
5102
其他业务收入
Other operating revenue
 
材料销售
                 Sales materials
 
代购代售

 
包装物出租
  Wrappage lease
 
出让资产使用权收入
Remise right of assets revenue
 
返还所得税
                 Reimbursement of income tax
 
其他收入
                 Other revenue
5201
投资收益
                 Investment income
 
短期投资收益
Current investment income
 
长期投资收益
Long-term investment income
 
计提的委托贷款减值准备
Withdrawal of entrust loans reserves
5203
补贴收入
                 Subsidize revenue
 
国家扶持补贴收入
Subsidize revenue from country
 
其他补贴收入
Other subsidize revenue
5301
营业外收入
  NON-OPERATING INCOME
 
非货币性交易收益
Non-cash deal income
 
现金溢余
                 Cash overage
 
处置固定资产净收益
Net income on disposal of fixed assets
 
出售无形资产收益
Income on sales of intangible assets   
 
固定资产盘盈
Fixed assets inventory profit
 
罚款净收入
  Net amercement income
 
支出
                 Outlay
 
业务支出
       Revenue charges
5401
主营业务成本
Operating costs
 
产品销售成本
Cost of goods sold
 
服务成本
                 Cost of service
5402
主营业务税金及附加
Tax and associate charge
 
营业税
                  Sales tax
 
消费税
                  Consumption tax
 
城市维护建设税
Tax for maintaining and building cities
 
资源税
                 Resources tax
 
土地增值税
  Increment tax on land value
5405
其他业务支出
Other business expense
 
销售其他材料成本
Other cost of material sale
 
其他劳务成本
Other cost of service
 
其他业务税金及附加费
Other tax and associate charge
 
费用
                 Expenses
5501
营业费用
                 Operating expenses
 
代销手续费
                 Consignment commission charge
 
运杂费
                 Transpotation
 
保险费
        Insurance premium
 
展览费
        Exhibition fees
 
广告费
        Advertising fees
5502
管理费用
     Adminisstrative expenses
 
职工工资
     Staff Salaries
 
修理费
        Repair charge
 
低值易耗摊销
Article of consumption
 
办公费
        Office allowance
 
差旅费
        Travelling expense
 
工会经费
      Labour union expenditure
 
研究与开发费
Research and development expense
 
福利费
        Employee benefits/welfare
 
职工教育经费
Personnel education
 
待业保险费
                 Unemployment insurance
 
劳动保险费
  Labour insurance
 
医疗保险费
  Medical insurance
 
会议费
        Coferemce
 
聘请中介机构费
Intermediary organs
 
咨询费
        Consult fees
 
诉讼费
        Legal cost
 
业务招待费
  Business entertainment
 
技术转让费
  Technology transfer fees
 
矿产资源补偿费
Mineral resources compensation fees
 
排污费
        Pollution discharge fees
 
房产税
        Housing property tax
 
车船使用税
  Vehicle and vessel usage license plate tax(VVULPT)
 
土地使用税
  Tenure tax
 
印花税
        Stamp tax
5503
财务费用
     Finance charge
 
利息支出
     Interest exchange
 
汇兑损失
     Foreign exchange loss
 
各项手续费
   Charge for trouble
 
各项专门借款费用
Special-borrowing cost
5601
营业外支出
   Nonbusiness expenditure
 
捐赠支出
     Donation outlay
 
减值准备金
  Depreciation reserves
 
非常损失
     Extraordinary loss
 
处理固定资产净损失
Net loss on disposal of fixed assets
 
出售无形资产损失
Loss on sales of intangible assets   
 
固定资产盘亏
Fixed assets inventory loss
 
债务重组损失
Loss on arrangement
 
罚款支出
     Amercement outlay
5701
所得税
        Income tax
 
以前年度损益调整 Prior year income adjustment

 

 

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