1、一、資產類 Assets 流動資產 Current assets貨幣資金 Cash and cash equivalents1001現金 Cash1002 銀行存款 Cash in bank1009 其他貨幣資金 Other cash and cash equivalents100901 外埠存款 Other city Cash in bank100902 銀行本票 Cashiers cheque100903 銀行匯票 Bank draft100904 信用卡 Credit card100905 信用證保證金 L/C Guarantee deposits100906 存出投資款 Refunda

2、ble deposits1101 短期投資 Short-term investments110101 股票 Short-term investments - stock110102 債券 Short-term investments - corporate bonds110103 基金 Short-term investments - corporate funds110110 其他 Short-term investments - other1102 短期投資跌價準備 Short-term investments falling price reserves應收款 Account recei

3、vable1111 應收票據 Note receivable銀行承兌匯票 Bank acceptance商業承兌匯票 Trade acceptance1121 應收股利 Dividend receivable1122 應收利息 Interest receivable1131 應收賬款 Account receivable1133 其他應收款 Other notes receivable1141 壞賬準備 Bad debt reserves1151 預付賬款 Advance money1161 應收補貼款 Cover deficit by state subsidies of receivabl

4、e庫存資產 Inventories1201 物資采購 Supplies purchasing1211 原材料 Raw materials1221 包裝物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差異 Materials cost variance1241 自制半成品 Semi-Finished goods1243 庫存商品 Finished goods1244 商品進銷差價 Differences between purchasing and selling price1251 委托加工物資 Work in process

5、- outsourced1261 委托代銷商品 Trust to and sell the goods on a commission basis1271 受托代銷商品 Commissioned and sell the goods on a commission basis1281 存貨跌價準備 Inventory falling price reserves1291 分期收款發出商品 Collect money and send out the goods by stages1301 待攤費用 Deferred and prepaid expenses長期投資 Long-term inve

6、stment1401 長期股權投資 Long-term investment on stocks140101 股票投資 Investment on stocks140102 其他股權投資 Other investment on stocks1402 長期債權投資 Long-term investment on bonds140201 債券投資 Investment on bonds140202 其他債權投資 Other investment on bonds1421 長期投資減值準備 Long-term investments depreciation reserves股權投資減值準備 Sto

7、ck rights investment depreciation reserves債權投資減值準備 Bcreditors rights investment depreciation reserves1431 委托貸款 Entrust loans143101 本金 Principal143102 利息 Interest143103 減值準備 Depreciation reserves1501 固定資產 Fixed assets房屋 Building建筑物 Structure機器設備 Machinery equipment運輸設備 Transportation facilities工具器具 I

8、nstruments and implement1502 累計折舊 Accumulated depreciation1505 固定資產減值準備 Fixed assets depreciation reserves房屋、建筑物減值準備 Building/structure depreciation reserves機器設備減值準備 Machinery equipment depreciation reserves1601 工程物資 Project goods and material160101 專用材料 Special-purpose material160102 專用設備 Special-p

9、urpose equipment160103 預付大型設備款 Prepayments for equipment160104 為生產準備的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process安裝工程 Erection works在安裝設備 Erecting equipment-in-process技術改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程減值準備 Construc

10、tion-in-process depreciation reserves1701 固定資產清理 Liquidation of fixed assets1801 無形資產 Intangible assets專利權 Patents非專利技術 Non-Patents商標權 Trademarks, Trade names著作權 Copyrights土地使用權 Tenure商譽 Goodwill1805 無形資產減值準備 Intangible Assets depreciation reserves專利權減值準備 Patent rights depreciation reserves商標權減值準備 t

11、rademark rights depreciation reserves1815 未確認融資費用 Unacknowledged financial charges待處理財產損溢 Wait deal assets loss or income1901 長期待攤費用 Long-term deferred and prepaid expenses1911 待處理財產損溢 Wait deal assets loss or income191101待處理流動資產損溢 Wait deal intangible assets loss or income191102待處理固定資產損溢 Wait deal

12、fixed assets loss or income二、負債類 Liability短期負債 Current liability2101 短期借款 Short-term borrowing2111 應付票據 Notes payable銀行承兌匯票 Bank acceptance商業承兌匯票 Trade acceptance2121 應付賬款 Account payable2131 預收賬款 Deposit received2141 代銷商品款 Proxy sale goods revenue2151 應付工資 Accrued wages2153 應付福利費 Accrued welfarism2

13、161 應付股利 Dividends payable2171 應交稅金 Tax payable217101 應交增值稅 value added tax payable21710101 進項稅額 Withholdings on VAT21710102 已交稅金 Paying tax21710103 轉出未交增值稅 Unpaid VAT changeover21710104 減免稅款 Tax deduction21710105 銷項稅額 Substituted money on VAT21710106 出口退稅 Tax reimbursement for export21710107 進項稅額轉出

14、 Changeover withnoldings on VAT21710108 出口抵減內銷產品應納稅額 Export deduct domestic sales goods tax21710109 轉出多交增值稅 Overpaid VAT changeover21710110 未交增值稅 Unpaid VAT217102 應交營業稅 Business tax payable217103 應交消費稅 Consumption tax payable217104 應交資源稅 Resources tax payable217105 應交所得稅 Income tax payable217106 應交土

15、地增值稅 Increment tax on land value payable217107 應交城市維護建設稅 Tax for maintaining and building cities payable217108 應交房產稅 Housing property tax payable217109 應交土地使用稅 Tenure tax payable217110 應交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable217111 應交個人所得稅 Personal income tax payable2176 其他

16、應交款 Other fund in conformity with paying2181 其他應付款 Other payables2191 預提費用 Drawing expense in advance其他負債 Other liabilities2201 待轉資產價值 Pending changerover assets value2211 預計負債 Anticipation liabilities長期負債 Long-term Liabilities2301 長期借款 Long-term loans一年內到期的長期借款 Long-term loans due within one year一年

17、后到期的長期借款 Long-term loans due over one year2311 應付債券 Bonds payable231101 債券面值 Face value, Par value231102 債券溢價 Premium on bonds231103 債券折價 Discount on bonds231104 應計利息 Accrued interest2321 長期應付款 Long-term account payable應付融資租賃款 Accrued financial lease outlay一年內到期的長期應付 Long-term account payable due wi

18、thin one year一年后到期的長期應付 Long-term account payable over one year2331 專項應付款 Special payable一年內到期的專項應付 Long-term special payable due within one year一年后到期的專項應付 Long-term special payable over one year2341 遞延稅款 Deferral taxes三、所有者權益類 OWNERS EQUITY資本 Capital3101 實收資本(或股本) Paid-up capital(or stock)實收資本 Paic

19、l-up capital實收股本 Paid-up stock3103 已歸還投資 Investment Returned公積3111 資本公積 Capital reserve311101 資本(或股本)溢價 Cpital(or Stock) premium311102 接受捐贈非現金資產準備 Receive non-cash donate reserve311103 股權投資準備 Stock right investment reserves311105 撥款轉入 Allocate sums changeover in311106 外幣資本折算差額 Foreign currency capit

20、al311107 其他資本公積 Other capital reserve3121 盈余公積 Surplus reserves312101 法定盈余公積 Legal surplus312102 任意盈余公積 Free surplus reserves312103 法定公益金 Legal public welfare fund312104 儲備基金 Reserve fund312105 企業發展基金 Enterprise expension fund312106 利潤歸還投資 Profits capitalizad on return of investment利潤 Profits3131 本年

21、利潤 Current year profits3141 利潤分配 Profit distribution314101 其他轉入 Other chengeover in314102 提取法定盈余公積 Withdrawal legal surplus314103 提取法定公益金 Withdrawal legal public welfare funds314104 提取儲備基金 Withdrawal reserve fund314105 提取企業發展基金 Withdrawal reserve for business expansion314106 提取職工獎勵及福利基金 Withdrawal s

22、taff and workers bonus and welfare fund314107 利潤歸還投資 Profits capitalizad on return of investment314108 應付優先股股利 Preferred Stock dividends payable314109 提取任意盈余公積 Withdrawal other common accumulation fund314110 應付普通股股利 Common Stock dividends payable314111 轉作資本(或股本)的普通股股利 Common Stock dividends change t

23、o assets(or stock)314115 未分配利潤 Undistributed profit四、成本類 Cost4101 生產成本 Cost of manufacture410101 基本生產成本 Base cost of manufacture410102 輔助生產成本 Auxiliary cost of manufacture4105 制造費用 Manufacturing overhead材料費 Materials管理人員工資 Executive Salaries獎金 Wages退職金 Retirement allowance補貼 Bonus外保勞務費 Outsourcing f

24、ee福利費 Employee benefits/welfare會議費 Coferemce加班餐費 Special duties市內交通費 Business traveling通訊費 Correspondence電話費 Correspondence水電取暖費 Water and Steam稅費 Taxes and dues租賃費 Rent管理費 Maintenance車輛維護費 Vehicles maintenance油料費 Vehicles maintenance培訓費 Education and training接待費 Entertainment圖書、印刷費 Books and printi

25、ng運費 Transpotation保險費 Insurance premium支付手續費 Commission雜費 Sundry charges折舊費 Depreciation expense機物料消耗 Article of consumption勞動保護費 Labor protection fees季節性停工損失 Loss on seasonality cessation4107 勞務成本 Service costs五、損益類 Profit and loss收入 Income業務收入 OPERATING INCOME5101 主營業務收入 Prime operating revenue產品銷

26、售收入 Sales revenue服務收入 Service revenue5102 其他業務收入 Other operating revenue材料銷售 Sales materials代購代售包裝物出租 Wrappage lease出讓資產使用權收入 Remise right of assets revenue返還所得稅 Reimbursement of income tax其他收入 Other revenue5201 投資收益 Investment income短期投資收益 Current investment income長期投資收益 Long-term investment income

27、計提的委托貸款減值準備 Withdrawal of entrust loans reserves5203 補貼收入 Subsidize revenue國家扶持補貼收入 Subsidize revenue from country其他補貼收入 Other subsidize revenue5301 營業外收入 NON-OPERATING INCOME非貨幣性交易收益 Non-cash deal income現金溢余 Cash overage處置固定資產凈收益 Net income on disposal of fixed assets出售無形資產收益 Income on sales of int

28、angible assets固定資產盤盈 Fixed assets inventory profit罰款凈收入 Net amercement income支出 Outlay業務支出 Revenue charges5401 主營業務成本 Operating costs產品銷售成本 Cost of goods sold服務成本 Cost of service5402 主營業務稅金及附加 Tax and associate charge營業稅 Sales tax消費稅 Consumption tax城市維護建設稅 Tax for maintaining and building cities資源稅

29、Resources tax土地增值稅 Increment tax on land value5405 其他業務支出 Other business expense銷售其他材料成本 Other cost of material sale其他勞務成本 Other cost of service其他業務稅金及附加費 Other tax and associate charge費用 Expenses5501 營業費用 Operating expenses代銷手續費 Consignment commission charge運雜費 Transpotation保險費 Insurance premium展覽費

30、 Exhibition fees廣告費 Advertising fees5502 管理費用 Adminisstrative expenses職工工資 Staff Salaries修理費 Repair charge低值易耗攤銷 Article of consumption辦公費 Office allowance差旅費 Travelling expense工會經費 Labour union expenditure研究與開發費 Research and development expense福利費 Employee benefits/welfare職工教育經費 Personnel education

31、待業保險費 Unemployment insurance勞動保險費 Labour insurance醫療保險費 Medical insurance會議費 Coferemce聘請中介機構費 Intermediary organs咨詢費 Consult fees訴訟費 Legal cost業務招待費 Business entertainment技術轉讓費 Technology transfer fees礦產資源補償費 Mineral resources compensation fees排污費 Pollution discharge fees房產稅 Housing property tax車船使用

32、稅 Vehicle and vessel usage license plate tax(VVULPT)土地使用稅 Tenure tax印花稅 Stamp tax5503 財務費用 Finance charge利息支出 Interest exchange匯兌損失 Foreign exchange loss各項手續費 Charge for trouble各項專門借款費用 Special-borrowing cost5601 營業外支出 Nonbusiness expenditure捐贈支出 Donation outlay減值準備金 Depreciation reserves非常損失 Extrao

33、rdinary loss處理固定資產凈損失 Net loss on disposal of fixed assets出售無形資產損失 Loss on sales of intangible assets固定資產盤虧 Fixed assets inventory loss債務重組損失 Loss on arrangement罰款支出 Amercement outlay5701 所得稅 Income tax以前年度損益調整 Prior year income adjustment現金Cash in hand銀行存款 Cash in bank其他貨幣資金-外埠存款Other monetary asse

34、ts - cash in other cities其他貨幣資金-銀行本票 Other monetary assets - cashiers check其他貨幣資金-銀行匯票 Other monetary assets - bank draft其他貨幣資金-信用卡 Other monetary assets - credit cards其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit其他貨幣資金-存出投資款 Other monetary assets - cash for investment短期投資-股票投資 Investments - Sho

35、rt term - stocks短期投資-債券投資 Investments - Short term - bonds短期投資-基金投資 Investments - Short term - funds短期投資-其他投資 Investments - Short term - others短期投資跌價準備 Provision for short-term investment長期股權投資-股票投資 Long term equity investment - stocks長期股權投資-其他股權投資 Long term equity investment - others長期債券投資-債券投資 Lon

36、g term securities investemnt - bonds長期債券投資-其他債權投資 Long term securities investment - others長期投資減值準備 Provision for long-term investment應收票據 Notes receivable應收股利 Dividends receivable應收利息 Interest receivable應收帳款 Trade debtors壞帳準備- 應收帳款 Provision for doubtful debts - trade debtors預付帳款 Prepayment應收補貼款 All

37、owance receivable其他應收款 Other debtors壞帳準備- 其他應收款 Provision for doubtful debts - other debtors其他流動資產 Other current assets物資采購 Purchase原材料 Raw materials包裝物 Packing materials低值易耗品 Low value consumbles材料成本差異 Material cost difference自制半成品 Self-manufactured goods庫存商品 Finished goods商品進銷差價 Difference between

38、 purchase & sales of commodities委托加工物資 Consigned processiong material委托代銷商品 Consignment-out受托代銷商品 Consignment-in分期收款發出商品 Goods on instalment sales存貨跌價準備 Provision for obsolete stocks待攤費用 Prepaid expenses待處理流動資產損益 Unsettled G/L on current assets待處理固定資產損益 Unsettled G/L on fixed assets委托貸款-本金 Consignme

39、nt loan - principle委托貸款-利息 Consignment loan - interest委托貸款-減值準備 Consignment loan - provision固定資產-房屋建筑物 Fixed assets - Buildings固定資產-機器設備 Fixed assets - Plant and machinery固定資產-電子設備、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures固定資產-運輸設備 Fixed assets - Automobiles累計折舊 Accumulated d

40、epreciation固定資產減值準備 Impairment of fixed assets工程物資-專用材料 Project material - specific materials工程物資-專用設備 Project material - specific equipment工程物資-預付大型設備款 Project material - prepaid for equipment工程物資-為生產準備的工具及器具 Project material - tools and facilities for production在建工程 Construction in progress在建工程減值準

41、備 Impairment of construction in progress固定資產清理 Disposal of fixed assets無形資產-專利權 Intangible assets - patent無形資產-非專利技術 Intangible assets - industrial property and know-how無形資產-商標權 Intangible assets - trademark rights無形資產-土地使用權 Intangible assets - land use rights無形資產-商譽 Intangible assets - goodwill無形資產

42、減值準備 Impairment of intangible assets長期待攤費用 Deferred assets未確認融資費用 Unrecognized finance fees其他長期資產 Other long term assets遞延稅款借項 Deferred assets debits應付票據 Notes payable應付帳款 Trade creditors預收帳款 Adanvances from customers代銷商品款 Consignment-in payables其他應交款 Other payable to government其他應付款 Other creditors

43、應付股利 Proposed dividends待轉資產價值 Donated assets預計負債 Accrued liabilities應付短期債券 Short-term debentures payable其他流動負債 Other current liabilities預提費用 Accrued expenses應付工資 Payroll payable應付福利費 Welfare payable短期借款-抵押借款 Bank loans - Short term - pledged短期借款-信用借款 Bank loans - Short term - credit短期借款-擔保借款 Bank lo

44、ans - Short term - guaranteed一年內到期長期借款 Long term loans due within one year一年內到期長期應付款 Long term payable due within one year長期借款 Bank loans - Long term應付債券-債券面值 Bond payable - Par value應付債券-債券溢價 Bond payable - Excess應付債券-債券折價 Bond payable - Discount應付債券-應計利息 Bond payable - Accrued interest長期應付款 Long t

45、erm payable專項應付款 Specific payable其他長期負債 Other long term liabilities應交稅金-所得稅 Tax payable - income tax應交稅金-增值稅 Tax payable - VAT應交稅金-營業稅 Tax payable - business tax應交稅金-消費稅 Tax payable - consumable tax應交稅金-其他 Tax payable - others遞延稅款貸項 Deferred taxation credit股本 Share capital已歸還投資 Investment returned利潤分配-其他轉入 Profit appropriation - other transfer in利潤分配-提取法定盈余公積 Profit appropriation - statutory surplus reserve利潤分配-提取法定公益金 Profit appropriation - sta