英文会 计 科 目 accounting subject.doc

1会 计 科 目 accounting subject 顺序号 serial number 编号 code number 会计科目名称 accounting subject会计科目适用范围 accounting subject range of application 一、资产类 1 1001 库存现金 cash2 1002 银行存款 bank deposit 5 1015 其他货币资金 other monetary capital 9 1101 交易性金融资产 transaction monetary assets 11 1121 应收票据 notes receivable 12 1122 应收账款 Accounts receivable 13 1123 预付账款 accounts prepaid 14 1131 应收股利 dividend receivable 15 1132 应收利息 accrued interest receivable 21 1231 其他应收款 accounts receivable-others 22 1241 坏账准备 bad debts reserve 28 1401 材料采购 procurement of materials 29 1402 在途物资 materials in transit 30 1403 原材料 raw materials 32 1406 库存商品 merchandise inventory33 1407 发出商品 goods in transit 36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 42 1461 存货跌价准备 reserve against stock price declining 43 1501 待摊费用 fees to be apportioned 45 1521 持有至到期投资 hold investment due 46 1522 持有至到期投资减值准备 hold investment due reduction reserve 47 1523 可供出售金融资产 financial assets available for sale 48 1524 长期股权投资 long-term stock ownership investment 49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 50 1526 投资性房地产 investment real estate 51 1531 长期应收款 long-term account receivable 52 1541 未实现融资收益 unrealized financing income 54 1601 固定资产 fixed assets Eg 办公设备 Office equipment 或 equipment 55 1602 累计折旧 accumulated depreciation 56 1603 固定资产减值准备 fix assets reduction reserve 57 1604 在建工程 construction in process 58 1605 工程物资 engineer material 59 1606 固定资产清理 disposal of fixed assets 60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 263 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 67 1701 无形资产 intangible assets Eg 土地 land 品牌 brand68 1702 累计摊销 accumulated amortization 69 1703 无形资产减值准备 intangible assets reduction reserve 70 1711 商誉 business reputation 71 1801 长期待摊费用 long-term deferred expenses 72 1811 递延所得税资产 deferred income tax assets 73 1901 待处理财产损溢 waiting assets profit and loss 二、负债类 74 2001 短期借款 short-term loan 81 2101 交易性金融负债 transaction financial liabilities 83 2201 应付票据 notes payable 84 2202 应付账款 accounts payable 85 2205 预收账款 item received in advance 86 2211 应付职工薪酬 wages payable 或 salaries payable 87 2221 应交税费 tax payable 应交增值税 value added tax payable 进项税额 Withholdings on VAT已交税金 Paying tax转出未交增值税 Unpaid VAT changeover减免税款 Tax deduction销项税额 Substituted money on VAT出口退税 Tax reimbursement for export 进项税额转出 Changeover withnoldings on VAT出口抵减内销产品应纳税额 Export deduct domestic sales goods tax转出多交增值税 Overpaid VAT changeover未交增值税 Unpaid VAT应交营业税 Business tax payable应交消费税 Consumption tax payable应交资源税 Resources tax payable应交所得税 Income tax payable 应交土地增值税 Increment tax on land value payable应交城市维护建设税 Tax for maintaining and building cities payable应交房产税 Housing property tax payable应交土地使用税 Tenure tax payable3应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable应交个人所得税 Personal income tax payable88 2231 应付股利 dividend payable 89 2232 应付利息 interest payable 90 2241 其他应付款 other account payable 97 2401 预提费用 withholding expenses 98 2411 预计负债 estimated liabilities 99 2501 递延收益 deferred income 100 2601 长期借款 money borrowed for long term 101 2602 长期债券 long-term bond 106 2801 长期应付款 long-term account payable 107 2802 未确认融资费用 unacknowledged financial charges 108 2811 专项应付款 special accounts payable 109 2901 递延所得税负债 deferred income tax liabilities 三、共同类 112 3101 衍生工具 derivative tool 113 3201 套期工具 arbitrage tool 114 3202 被套期项目 arbitrage project 四、所有者权益类 115 4001 实收资本 ⅹⅹ Company Captial116 4002 资本公积 contributed surplus 117 4101 盈余公积 earned surplus 119 4103 本年利润 profit for the current year 120 4104 利润分配 allocation of profits 121 4201 库存股 treasury stock 五、成本类 122 5001 生产成本 production cost 123 5101 制造费用 cost of production Eg 折旧费用 depreciation expense-equipment124 5201 劳务成本 service cost 125 5301 研发支出 research and development expenditures 126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 六、损益类 129 6001 主营业务收入 main business revenueEg 销售收入 sales revenue ， 租金收入 rental revenue129 6002 销售退回与折让 sales returns and allowances130 6011 利息收入 金融共用 interest income financial sharing 135 6051 其他业务收入 other business revenue 4136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 137 6101 公允价值变动损益 sound value flexible loss and profit 138 6111 投资收益 income on investment 142 6301 营业外收入 nonrevenue revenue 143 6401 主营业务成本 cost of goods sold144 6402 其他业务支出 other 。