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 种树的英语
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 inves食材分类
tments －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 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－p不齿于人
rocess
技术改造工程Technical 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 income
1901 长期待摊费用Long－term deferred and prepaid expens
1911 待处理财产损溢Wait deal ast稳重的近义词
s 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 下叉
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
"2171演讲小故事
0101 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
"2171苦麻子菜
0107 进项税额转出Changeover withnoldings 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 应交营业税Business tax payable
"217103 应交消费五年级阅读书目
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青春的日记
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
一年后到期的长期借款Long－term loans due over one year
2311 应付债券Bonds payable
"231101 债券面值Face value, Par value
"231102 债券溢价Premium on bonds
"231103 债券折价Discount on bonds
"231104 应计利息Accrued interest
2321 长期应付款Long－term account payable九月的诗句
应付融资租赁款Accrued financial lea outlay
一年内到期的长期应付Long－term account payable due within one year
一年后到期的长期应付Long－term account payable over one year
2331 专项应付款Special payable
一年内到期的专项应付Long－term special payable due within one year
一年后到期的专项应付Long－term special payable
恰好过了时间2007-8-23 13:38:40 发送短消息加为好友用户信息[引用回复] 10 楼
三、所有者权益类OWNERS" EQUITY
资本Capita
3101 实收资本(或股本) Paid－up capital(or stock)
实收资本Paicl－up capital
实收股本Paid－up stock
3103 已归还投资Investment Returned
公积
3111 资本公积Capital rerve
"311101 资本(或股本)溢价Cpital(or Stock) premium
"311102 接受捐赠非现金资产准备Receive non－cash donate rerve
"311103 股权投资准备Stock right investment rerves
"311105 拨款转入Allocate sums changeover in
"311106 外币资本折算差额Foreign currency capital
"311107 其他资本公积Other capital rerve
3121 盈余公积Surplus rerves
"312101 法定盈余公积Legal surplus
"312102 任意盈余公积Free surplus rerves
"312103 法定公益金Legal public welfare fund
"312104 储备基金Rerve fund
"312105 企业发展基金Enterpri expension fund
"312106 利润归还投资Profits capitalizad on return of investment
利润Profits
3131 本年利润Current year profits
3141 利润分配Profit distribution
"314101 其他转入Other chengeover in
"314102 提取法定盈余公积Withdrawal legal surplus
"314103 提取法定公益金Withdrawal legal public welfare funds
"314104 提取储备基金Withdrawal rerve fund
"314105 提取企业发展基金Withdrawal rerve for business expansion
"314106 提取职工奖励及福利基金Withdrawal staff and workers" bonus and welfare fund
"314107 利润归还投资Profits capitalizad on return of investment
"314108 应付优先股股利Preferred Stock dividends payable
"314109 提取任意盈余公积Withdrawal other common accumulation fund
"314110 应付普通股股利Common Stock dividends payable
"314111 转作资本(或股本)的普通股股利Common Stock dividends change to asts(or stock)
"314115 未分配利润Undistributed profit
四、成本类Cost
四、成本类Cost
4101 生产成本Cost of manufacture
"410101 基本生产成本Ba cost of manufacture
"410102 辅助生产成本Auxiliary cost of manufacture
4105 制造费用Manufacturing overhead
材料费Materials
