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会计科目名称和编号
chart of accounts
顺序号
编号
名称
no.
code
title
一、资产类
i. assets
1
1001
现金
1
1001
cash on hand
2
1002
银行存款
2
1002
cash in bank
3
1009
其他货币资金
3
1009
other monetary funds
100901
外埠存款
100901
deposits in other cities
100902
银行本票
100902
cashier
’
s check
100903
银行汇票
100903
bank draft
100904
信用卡
100904
credit card
100905
信用证保证金
100905
l/c guarantee deposit
100906
存出投资款
100906
investment paid
4
1101
短期投资
4
1101
short-term investments
110101
股票
110101
stock
110102
债券
110102
bond
110103
基金
110103
fund
110110
其他
110110
others
5
1102
短期投资跌价准备
5
1102
provision for short-term investment write
—
down
6
1111
应收票据
6
1111
notes receivable
7
1121
应收股利
7
1121
dividend receivable
8
1122
应收利息
8
1122
interest receivable
9
1131
应收账款
9
1131
accounts receivable
10
1133
其他应收款
10
1133
other receivables
11
1141
坏账准备
11
1141
provision for bad debts
12
1151
预付账款
12
1151
advances to suppliers
13
1161
应收补贴款
13
1161
subsidies receivable
14
1201
物资采购
14
1201
materials purchased
15
1211
原材料
15
1211
raw materials
16
1221
包装物
16
1221
packaging materials
17
1231
低值易耗品
17
1231
low-valued consumables
18
1232
材料成本差异
18
1232
cost variance of materials
19
1241
自制半成品
19
1241
self-manufactured semi-finished product
20
1243
库存商品
20
1243
goods on hand
21
1244
商品进销差价
21
1244
margin between selling and purchasing prices
22
1251
委托加工物资
22
1251
materials on consignment for further processing
23
1261
委托代销商品
23
1261
goods on consignment
24
1271
受托代销商品
24
1271
fiduciary goods for sale
25
1281
存货跌价准备
25
1281
provision for inventory write-down
26
1291
分期收款发出商品
26
1291
goods on installment sale
27
1301
待摊费用
27
1301
prepaid expenses
28
1401
长期股权投资
28
1401
long-term equity investments
140101
股票投资
140101
stock investment
140102
其他股权投资
140102
other equity investment
29
1402
长期债权投资
29
1402
long-term debt investments
140201
债券投资
140201
bond investment
140202
其他债权投资
140202
other debt investment
30
1421
长期投资减值准备
30
1421
provision for impairment of long-term investments
31
1431
委托贷款
31
1431
designated loan receivable
143101
本金
143101
principal
143102
利息
143102
interest
143103
减值准备
143103
provision for impairment
32
1501
固定资产
32
1501
fixed assets
33
1502
累计折旧
33
1502
accumulated depreciation
34
1505
固定资产减值准备
34
1505
provision for impairment of fixed assets
35
1601
工程物资
35
1601
construction materials
160101
专用材料
160101
materials for special use
160102
专用设备
160102
equipment for special use
160103
预付大型设备款
160103
advances to suppliers of giant equipment
160104
为生产准备的工具及器具
160104
tools and apparatus for use in production
36
1603
在建工程
36
1603
construction in progress
37
1605
在建工程减值准备
37
1605
provision
for
impairment
of
construction
in
progress
38
1701
固定资产清理
38
1701
disposal of fixed assets
39
1801
无形资产
39
1801
intangible assets
40
1805
无形资产减值准备
40
1805
provision for impairment of intangible assets
41
1815
未确认融资费用
41
1815
unrecognized financing expenses
42
1901
长期待摊费用
42
1901
long-term prepayments
43
1911
待处理财产损溢
43
1911
asset gain or loss in suspense
191101
待处理流动资产损溢
191101
current asset gain or loss in suspense
191102
待处理固定资产损溢
191102
fixed asset gain or loss in suspense
二、负债类
ii. liabilities
44
2101
短期借款
44
2101
short-term loans
45
2111
应付票据
45
2111
notes payable
46
2121
应付账款
46
2121
accounts payable
47
2131
预收账款
47
2131
advances from customers
48
2141
代销商品款
48
2141
consignment-in money
49
2151
应付工资
49
2151
accrued payroll
50
2153
应付福利费
50
2153
welfare expenses payable
51
2161
应付股利
51
2161
dividend payable
52
2171
应交税金
52
2171
taxes payable
217101
应交增值税
217101
vat payable
21710101
进项税额
21710101
input vat
21710102
已交税金
21710102
taxes paid
21710103
转出未交增值税
21710103
transfer-out of unpaid vat
21710104
减免税款
21710104
vat deductions and exemptions
21710105
销项税额
21710105
output vat
21710106
出口退税
21710106
refund of export duty
21710107
进项税额转出
21710107
transfer-out of input vat
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