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   Cost4101 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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