2021年1月23日发(作者：overlap)
2008
年注册会计师英语资料
-
会计科目名称和编号



来源：中国考试在线

更新：
2008-7-20 14:25:46
注册会计师考试

会计科目名称和编号


顺序号

编号


1
2
3






4




5
6
7
8
9
10
11
12
13
14
15

1001
1002
1009
100901
100902
100903
100904
100905
100906
1101
110101
110102
110103
110110
1102
1111
1121
1122
1131
1133
1141
1151
1161
1201
1211
名称

一、资产类

现金

银行存款

其他货币资金

外埠存款

银行本票

银行汇票

信用卡

信用证保证金

存出投资款

短期投资

股票

债券

基金

其他

NO.
Code

1
2
3






4





1001
1002
1009
Chart of Accounts

Title
I. Assets
Cash on hand
Cash in bank
Other monetary funds
100901
Deposits in other cities
100902
Cashier's Check
100903
Bank draft
100904
Credit Card
100905
L/C guarantee deposit
100906
Investment paid
1101
Short-term investments
110101
Stock
110102
Bond
110103
Fund
110110
Others
1102
1111
1121
1122
1131
Provision for short-term investment
Write
—
down
Notes receivable
Dividend receivable
Interest receivable
Accounts receivable
Other receivables
Provision for bad debts
Advances to suppliers
Subsidies receivable
Materials purchased
Raw materials
短期投资跌价准备

5
应收票据

应收股利

应收利息

应收账款

其他应收款

坏账准备

预付账款

应收补贴款

物资采购

原材料

6
7
8
9
10
1133
11
1141
12
1151
13
1161
14
1201
15
1211
16
17
18
19
20
21
1221
1231
1232
1241
1243
1244
包装物

低值易耗品

材料成本差异

自制半成品

库存商品

商品进销差价

16
1221
17
1231
18
1232
19
1241
20
1243
21
1244
Packaging materials
Low-valued consumables
Cost variance of materials
Self-manufactured semi- finished product
Goods on hand
Margin between Selling and purchasing
prices
Materials on Consignment for further
processing
Goods on consignment
Fiduciary goods for sale
Provision for inventory write-down
Goods on installment sale
Prepaid expenses
Long-term equity investments
22
23
24
25
26
27
28


29


30
31



32
33
34
35


1251
1261
1271
1281
1291
1301
1401
140101
140102
1402
140201
140202
1421
1431
143101
143102
143103
1501
1502
1505
1601
160101
160102
委托加工物资

委托代销商品

受托代销商品

存货跌价准备

22
1251
23
1261
24
1271
25
1281
分期收款发出商品

26
1291
待摊费用

长期股权投资

股票投资

其他股权投资

长期债权投资

债券投资

其他债权投资

27
1301
28
1401

140101
Stock investment
140102
Other equity investment

29
1402
Long-term debt investments


140201
Bond investment
140202
Other debt investment
Provision for impairment of long-term
investments
Designated loan receivable
长期投资减值准备

30
1421
委托贷款

本金

利息

减值准备

固定资产

累计折旧

31
1431


143101
Principal
143102
Interest
143103
Provision for impairment

32
1501
Fixed assets
33
1502
Accumulated depreciation
Provision for impairment of fixed
assets
Construction materials
固定资产减值准备

34
1505
工程物资

专用材料

专用设备

35
1601


160101
Materials for special use
160102
Equipment for special use

160103
预付大型设备款

为生产准备的工具
及器具

在建工程


160103
Advances to suppliers of giant
equipment
Tools and apparatus for use in
production
Construction in progress
Provision for impairment of
construction in progress
Disposal of fixed assets
Intangible assets
Provision for impairment of intangible
assets
Unrecognized financing expenses
Long-term prepayments
Asset gain or loss in suspense

36
37
38
39
40
41
42
43
160104
1603
1605
1701
1801
1805
1815
1901
1911
191101

160104
36
1603
在建工程减值准备

37
1605
固定资产清理

无形资产

38
1701
39
1801
无形资产减值准备

40
1805
未确认融资费用

长期待摊费用

待处理财产损溢

待处理流动资产损
溢

待处理固定资产损
溢

二、负债类

短期借款

应付票据

应付账款

预收账款

代销商品款

应付工资

应付福利费

应付股利

应交税金

应交增值税




41
1815
42
1901
43
1911

191101
Current asset gain or loss in suspense


44
45
46
47
48
49
50
51
52





191102
191102
Fixed asset gain or loss in suspense
II. Liabilities
Short- term loans
Notes payable
Accounts payable
Advances from customers
Consignment-in money
Accrued payroll
Welfare expenses payable
Dividend payable
Taxes payable

2101
2111
2121
2131
2141
2151
2153
2161
2171
217101

44
2101
45
2111
46
2121
47
2131
48
2141
49
2151
50
2153
51
2161
52
2171





217101
VAT payable
21710101 Input VAT
21710102 Taxes paid
21710103 Transfer-out of unpaid VAT
21710104 VAT deductions and exemptions
21710101
进项税额

21710102
已交税金

21710103
转出未交增值税

21710104
减免税款