代码 | 名称 | 英译 |
1 | 资产 | asts |
11~ 12 | 流动资产 | current asts |
111 | 现金及约当现金 | cash and cash equivalents |
1111 | 库存现金 | cash on hand |
1112 | hobbies零用金/周转金 | petty cash/revolving funds |
1113 | 银行存款 | cash in banks |
1116 | 在途现金 | cash in transit |
1117 | 约当现金 | cash equivalents |
1118 | 其它现金及约当现金 | other cash and cash equivalents |
112 | 短期投资 | short-term investment |
1121 | 短期投资-股票 | short-term investments-stock |
1122 | 短期投资-短期票券 | short-term investments-short-term notes and bills |
1123 | 短期投资-政府债券 | short-term investments-government bonds |
1124 | 短期投资-受益凭证 | 培养良好的学习习惯short-term investments-beneficiary certificates |
1125 | 短期投资-公司债 | short-term investments-corporate bonds |
1128 | 短期投资-其它 | short-term investments-other |
1129 | 备抵短期投资跌价损失 | allowance for reduction of short-term investment to market |
113 | 应收票据 | notes receivable |
1131 | 应收票据 | notes receivable |
1132 | 应收票据贴现 | discounted notes receivable |
1137 | 应收票据-关系人 | notes receivable-related parties |
1138 | 其它应收票据 | other notes receivable |
1139 | 备抵呆帐-应收票据 | allowance for uncollec-tible accounts-notes receivable |
114 | 应收帐款 | accounts receivable |
1141 | 应收帐款 | accounts receivable |
1142 | 应收分期帐款 | installment accounts receivable |
1147 | 应收帐款-关系人 | accounts receivable-related parties |
1149 | 备抵呆帐-应收帐款 | allowance for uncollec-tible accounts-accounts receivable |
118 | 其它应收款 | other receivables |
1181 | 应收出售远汇款 | forward exchange contract receivable |
1182 | 应收远汇款-外币 | forward exchange contract receivable-foreign currencies |
1183 | 买卖远汇折价 | discount on forward ex-change contract |
1184 | 应收收益 | earned revenue receivable |
1185 | 应收退税款 | income tax refund receivable |
1187 | 其它应收款-关系人 | other receivables-related parties |
1188 | 其它应收款-其它 | other receivables-other |
1189 | 备抵呆帐-其它应收款 | allowance for uncollec-tible accounts-other receivables |
121~122 | 存货 | inventories |
1211 | 商品存货 | merchandi inventory |
| pit |
1212 | 寄销商品 | consigned goods |
1213 | 在途商品 | goods in transit |
1219 | 备抵存货跌价损失 | allowance for reduction of inventory to market |
1221 | 制成品 | finished goods |
1222 | 寄销制成品 | consigned finished goods |
1223 | 副产品 | intoxicatedby-products |
1224 | 在制品 | work in process |
1225 | 委外加工 | work in process-outsourced |
1226 | 原料 | raw materials |
1227 | 物料 hobbies | supplies |
1228 | 在途原物料 | materials and supplies in transit |
1229 | 备抵存货跌价损失 | allowance for reduction of inventory to market |
125 | dugas预付费用 | prepaid expens |
1251 | 预付薪资 | prepaid payroll |
1252 | 预付租金 | prepaid rents |
1253 | 预付保险费 | prepaid insurance |
1254 | 用品盘存 | office supplies |
1255 | 预付所得税 | prepaid income tax |
1258 | 其它预付费用 | other prepaid expens |
126 | 预付款项 | prepayments |
1261 | 预付货款 | prepayment for purchas |
1268 | 其它预付款项 | other prepayments |
128~129 | 其它流动资产 | other current asts |
1281 | 进项税额 | VAT paid ( or input tax) |
1282 | 留抵税额 | excess VAT paid (or overpaid VAT) |
1283 | 暂付款 | temporary payments |
1284 | 代付款 | payment on behalf of others |
1285 | 员工借支 | advances to employees |
1286 | 存出保证金 | refundable deposits |
1287 | 受限制存款 | certificate of deposit-restricted |
1291 | 递延所得税资产 | deferred income tax asts |
1292 | 递延兑换损失 | deferred foreign exchange loss |
1293 | 业主往来(股东往来) | owners'(stockholders') current account |
1294 | 同业往来 | current account with others |
1298 | 其它流动资产-其它 | other current asts-other |
13 | 基金及长期投资 | funds and long-term investments |
131 | 基金 | funds |
1311 | 偿债基金 | redemption fund (or sinking fund) |
1312 | 改良及扩充基金 | fund for improvement and expansion |
1313 | 意外损失准备基金 | contingency fund |
1314 | 退休基金 | pension fund |
1318 | 其它基金 | other funds |
132 | 长期投资 | long-term investments |
1321 | 长期股权投资 | long-term equity investments |
1322 | 长期债券投资 | long-term bond investments |
1323 | 长期不动产投资 | long-term real estate in-vestments |
1324 | 人寿保险现金解约价值 | cash surrender value of life insurance |
1328 | 其它长期投资 | other long-term investments |
1329 | 备抵长期投资跌价损失 | allowance for excess of cost over market value of long-term investments |
14~ 15 | 固定资产 | property , plant, and equipment |
141 | 土地 | land |
1411 | 土地 | land |
1418 | 土地-重估增值 | land-revaluation increments |
142 | 土地改良物 | land improvements |
1421 | 土地改良物 | land improvements |
1428tag是什么意思 | 土地改良物-重估增值 | land improvements-revaluation increments |
1429 | 累积折旧-土地改良物 | accumulated depreciation-land improvements |
143 | 房屋及建物 | buildings |
1431 | 房屋及建物 | buildings |
1438 | 房屋及建物-重估增值 | buildings-revaluation increments |
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