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1、会计科目名称和编号名称Title一、资产类I.Assets现金Cashonhand银行存款Cashinbank其他货币资金Othermonetaryfunds外埠存款Depositsinothercities银行本票CashiersCheck银行汇票Bankdraft信誉卡CreditCard信誉证保证金L/Cguaranteedeposit存出投资款Investmentpaid短期投资Short-terminvestments股票Stock债券Bond基金Fund其他Others短期投资跌价准备Provisionforshort-terminvestmentWritedown应收票据Note
2、sreceivable应收股利Dividendreceivable应收利息Interestreceivable应收账款Accountsreceivable其他应收款Otherreceivables坏账准备Provisionforbaddebts预付账款Advancestosuppliers应收补贴款Subsidiesreceivable物资采购Materialspurchased原材料Rawmaterials包装物Packagingmaterials低值易耗品Low-valuedconsumables材料成本差异Costvarianceofmaterials自制半成品Self-manufact
3、uredsemi-finishedproduct库存商品Goodsonhand商品进销差价MarginbetweenSellingandpurchasingprices委托加工物资MaterialsonConsignmentforfurtherprocessing委托代销商品Goodsonconsignment受托代销商品Fiduciarygoodsforsale存货跌价准备Provisionforinventorywrite-down分期收款发出商品Goodsoninstallmentsale待摊费用Prepaidexpenses长期股权投资Long-termequityinvestment
4、s股票投资Stockinvestment其他股权投资Otherequityinvestment长期债权投资Long-termdebtinvestments债券投资Bondinvestment其他债权投资Otherdebtinvestment长期投资减值准备Provisionforimpairmentoflong-terminvestments委托贷款Designatedloanreceivable本金Principal利息Interest减值准备Provisionforimpairment固定资产Fixedassets累计折旧Accumulateddepreciation固定资产减值准备Pro
5、visionforimpairmentoffixedassets工程物资Constructionmaterials专用材料Materialsforspecialuse专用设备Equipmentforspecialuse预付大型设备款Advancestosuppliersofgiantequipment为生产准备的工具及器具Toolsandapparatusforuseinproduction在建工程Constructioninprogress在建工程减值准备Provisionforimpairmentofconstructioninprogress固定资产清理Disposaloffixedas
6、sets无形资产Intangibleassets无形资产减值准备Provisionforimpairmentofintangibleassets未确认融资费用Unrecognizedfinancingexpenses长等待摊费用Long-termprepayments待处理财产损溢Assetgainorlossinsuspense待处理流动资产损溢Currentassetgainorlossinsuspense待处理固定资产损溢Fixedassetgainorlossinsuspense二、负债类II.Liabilities短期借款Short-termloans应付票据Notespayable
7、应付账款Accountspayable预收账款Advancesfromcustomers代销商品款Consignment-inmoney应付工资Accruedpayroll应付福利费Welfareexpensespayable应付股利Dividendpayable应交税金Taxespayable应交增值税VATpayable进项税额InputVAT已交税金Taxespaid转出未交增值税Transfer-outofunpaidVAT减免税款VATdeductionsandexemptions销项税额OutputVAT出口退税Refundofexportduty进项税额转出Transfer-ou
8、tofinputVAT出口抵减内销产品应纳税额Exportdutydeductiblefromtaxespayableondomesticsales转出多交增值税Transfer-outofoverpaidVAT未交增值税UnpaidVAT应交营业税Businesstaxpayable应交消费税Consumptiontaxpayable应交资源税Resourcestaxpayable应交所得税Incometaxpayable应交土地增值税Landappreciationtaxpayable应交城市维护建设税Urbanconstructionandmaintenancetaxpayable应交房
9、产税Propertytaxpayable应交土地使用税Landusetaxpayable应交车船使用税Vehicleandvesselusagetaxpayable应交个人所得税Individualincometaxpayable其他应交款Otherpayables其他应付款Otheramountspayable预提费用Accruedexpenses待转资产价值Assetvaluetobecarriedover估计负债Estimatedliabilities长期借款Long-termborrowings应付债券Bondpayable债券面值Parvalueofbond债券溢价Premiumon
10、bond债券折价Discountonbond应计利息Accruedinterest长期应付款Long-termpayables专项应付款Specialpayables递延税款Deferredtaxes三、所有者权益类.OwnersEquity实收资本(或股本)Paid-incapital(orstock)归还投资Investmentreturned资本公积Capitalsurplus资本(或股本)溢价Premiumoncapital(orstock)接受捐赠非现金资产准备Reserveofdonatednon-cashassets接受现金捐赠Cashdonation股权投资准备Equityin
11、vestmentreserve拨款转入Transfer-inofappropriations外币资本折算差额Foreigncurrencytranslationdifference其他资本公积Othercapitalsurplus盈余公积Surplusreserve法定盈余公积Statutorysurplusreserve任意盈余公积Discretionarysurplusreserve法定公益金Statutorypublicwelfarefund储备基金Reservefund企业发展基金Enterpriseexpansionfund利润归还投资Profitcapitalizedonretur
12、nofinvestment本年利润Profitfortheyear利润分配Profitdistribution其他转入Othertransfer-ins提取法定盈余公积Appropriationofstatutorysurplusreserve提取法定公益金Appropriationofstatutorypublicwelfarefund提取储备基金Appropriationofreservefund提取企业发展基金Appropriationofenterpriseexpansionfund提取职工奖励及福利基金Appropriationofemployeewelfareandbonusfun
13、d利润归还投资Profitcapitalizedonreturnofinvestment应付优先股股利Dividendpayableonpreferredstock提取任意盈余公积Appropriationofdiscretionarysurplusreserve应付普通股股利Dividendpayableoncommonstock转作资本(或股本)的普通股股利Conversionofcommonstockdividendintocapital(orstock)未分配利润Undistributedprofit四、成本类IV.Costs生产成本Productioncost基本生产成本Primar
14、yproductioncost辅助生产成本Auxiliaryproductioncost制造费用Manufacturingexpenses劳务成本Costofservice五、损益类V.Incomeandlosses主营业务收入Revenuefrommainoperations其他业务收入Revenuefromotheroperations投资收益Investmentincome补贴收入Revenuefromsubsidies营业外收入Non-operatingrevenue主营业务成本Costofmainoperations主营业务税金及附加Taxesandsurchargeformainoperations其他业务支出Expendituresonotheroperations营业费用Operatingexpenses管理费用Generalandadministrativeexpenses财务费用Financialexpenses营业外支出Non-operatingexpenditures所得税Incometax以前年度损益调整Adjustmenttoprioryearsincomeandlosses会计报表格式