一、资产类Asts
流动资产Current asts
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后腰酸痛
-corporate funds
110110其他Short-term investments-other
1102短期投资跌价准备Short-term investments falling price rerves 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应收账多元统计
款Account receivable
1133其他应收款Other notes receivable
1141坏账准备Bad debt rerves
1151预付账款Advance money
1161应收补贴款Cover 微信网名男生
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 lling price 1251委托加工物资Work in process-outsourced
1261委托代销商品Trust to and ll the goods on a commission basis
1271受托代销商品Commissioned and ll the goods on a commission basis
1281存货跌价准备Inventory falling price rerves
1291分期收款发出商品Collect money and nd out the goods by stages 1301待摊费用Deferred and prepaid expens
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 rerves
股权投资减值准备Stock rights investment depreciation rerves
债权投资减值准备Bcreditor''s rights investment depreciation rerves 1431委托贷款Entrust loans
143101本金Principal
143102利息Interest
143103减值准备Depreciation rerves
1501固定资产Fixed asts
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 asts depreciation rerves
房屋、建筑物减值准备Building/structure depreciation rerves
机器设备减值准备Machinery equipment depreciation rerves
1601工程物资Project goods and material
160101专用材料Special-purpo material
160102专用设备Special-purpo 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Technic金粟山
al innovation project
大修理工程General overhaul project
1605在建工程减值准备Construction-in-process depreciation rerves
1701固定资产清理Liquidation of fixed asts
1801无形资产Intangible asts
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 Asts depreciation rerves
专利权减值准备Patent rights depreciation rerves
商标权减值准备trademark rights depreciation rerves
1815未确认融资费用Unacknowledged financial charges
待处理财产损溢Wait deal asts loss or i家长最
ncome
1901长期待摊费用Long-term deferred and prepaid expens
1911待处理财产损溢Wait deal asts loss or income
191101待处理流动资产损溢Wait deal intangible asts loss or income 191102待处理固定资产损溢Wait deal fixed asts 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 reimburment for export
21710107进项税额转出Changeover withnold武术的起源
ings 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应交爱国主题手抄报
营业税Business tax p雷锋事迹简介
ayable
21710速度与激情8剧情
3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 vesl usage licen 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 expen in advance
其他负债Other liabilities
2201待转资产价值Pending changerover asts 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
