顺序号 科目编码 科目中英文名称 科目类型 帐类 帐页格式 其它
account code account tittle
资产asts
1 1001 现金-cash on hand 资产 日记账 资产－借方
2 1002 银行存款-cash in bank 资产 银行日记账 有部分外币
3 1009 其他货币资金-others cash
4 1101 短期投资 short-term investment
5 1102 短期投资跌价准备provision for loss on realization of short term investment 贷方
6 1111 应收票据-notes receivable
7 1121 应收股利-dividends receivable
8 1122 应收利息-interest receivable
9 1131 应收账款-accounts receivables 资产 客户往来如何美白肌肤
10 1133 其他应收款-others receivables 资产 个人往来
11 1141 坏帐准备-provision for bad debts 贷方
12 1151 预付账款-advances to suppliers 资产 供应商往来
13 1161 应收补贴款-subsidies receivable
14 1201 物资采购-materials purchad 资产 个人往来
15 1211 原材料-raw materials 资产 成本核算 数量金额式 计量单位
16 1221 包装物-containers 资产 成本核算 数量金额式 计量单位
17 1231 低值易耗品-low cost and short lived articles
18 1232 材料成本差异-e/d for raw materials
19 1241 自制半成品-mi-finished goods
20 1243 库存商品-finished goods 资产 成本核算 数量金额式 计量单位
21 1244 商品进销差价-e/d for operating
22 1251 委托加工物资-materials in consignors
23 1261 委托代销商品-goods in consignors
24 1271 受托代销商品-goods in consignees
25 1281 存货跌价准备-provision for loss on realization of inventory 贷方
26 1291 分期收款发出商品-goods on installment sales
27 1301 待摊费用-prepaid expens 资产
28 1401 长期股权投资-long-term investments -shares
六年级英语上册教案29 1402 长期债权投资-long -term investments-debentures
30 1421 长期投资减值准备provision for loss on realization of long-term investments 贷方
31 1431 委托贷款-loan receivable
32 1501 固定资产-fixed asts 资产 数量金额式 计量单位
33 1502 累计折旧-accumulated depreciation 资产 贷方
34 1505 固定资产减值准备provision for loss on realization of fixed asts 贷方
35 1601 工程物资-construction materials
36 1603 在建工程-construction in progress
37 1605 在建工程减值准备-provision for loss on realization of construction 贷方
38 1701 固定资产清理-disposal of fixed asts
39 1801 无形资产-intangible asts
40 1805 无形资产减值准备-provision for loss on realization intangible asts 贷方
41 1815 未确认融资费用-unrealizable mortgage expens
42 1901 长期待摊费用-long term prepaid expens 资产
43 1911 待处理财产损益 - P/L for asts taking
科目编码 科目中英文名称 科目类型 帐类 帐页格式 其它
liabilities and owner\'s equity
2101 短期借款-short-term loans 负债 负债－贷方
2111 应付票据-notes payable 负债taskmgr
2121 应付账款-accounts payable 负债 供应商往来
2131 预收账款-advances from customers 负债 客户往来
2141 代销商品款-consignors payable 负债
2151 应付工资-accrued payroll 负债
2153 应付福利费-welfare fund payable 负债
2161 combo是什么意思应付股利-dividends payable 负债
2171 应交税金-accrued tax 负债 多栏式VAT
2176 其他应交款-accrued others payments 负债
2181 其他应付款-others payable 负债 个人往来
2191 预提费用-accrued expens 负债
2201 待转资产价值-accrued asts 负债
2211 预计负债-accrued liabilities 负债
2301 长期借款-long-term loans 负债
2311 应付债券-debentures payable 负债
2321 长期应付款-long-term payable 负债
2331 专项应付款-specific term payable 负债
2341 递延税款-differed tax 负债
3101 实收资本- paid in capital 权益 贷方
3103 以归还投资-investment returned 权益 借方
3111 资本公积-capital surplus 权益 贷方
3121 盈余公积－surplus rerve 权益 贷方
3131 本年利润-current profit 权益
3141 利润分配-distributed profits 权益
4101 生产成本-cost of production 成本 成本核算 借方
4105 制造费用-manufacturing expens 成本 成本核算 多栏式 借方
4107 劳务成本-labor cost 成本 成本核算 借方
5101 主营业务收入-sales 损益 贷方
5102 其他业务收入-income from other operations 损益 贷方
5202 投资收益-returns on investments 损益 贷方
5203 补贴收入-subsidies income 损益 贷方
5301 营业外收入-non operating income 损益 贷方
5401 主营业务成本-cost of sales 损益 借方
5402 主营业务税金及附加-sales and additional tax 损益 借方
5405 其他业务支出-expens for other operations 损益 借方
5501 营业费用-lling expens 损益hanging 抄送英语借方
5502 管理费用-general and administrative expens 损益 多栏式 借方
5503 财务费用-financial expens 损益 借方
5601 营业外支出-non-operating expens 损益 借方
5801 以前年度损益调整-adjusted P/L for previous year 损益
1911 待处理财产损益 - P/L for asts taking 1002 银行存款-cash in bank
191101 待处理流动资产损益-P/L for current asts taking 100201 银行存款-人民币
191102 待处理固定资产损益-P/L for fixed asts taking 100202 银行存款-美元
2171 应交税金-accrued tax 100203 银行存款-欧元（结算户）-
217101 应交增值税-accrued VAT 100204 银行存款－欧元（外债户）-
217102 未交增值税-unpaid VAT 5503 财务费用-financial expens
217103 应交营业税-accrued operating tax 550301 财务费用－银行手续费-bank fee
217104 应交消费税-accrued consumption tax 550302 财务费用－汇兑损益-P/L for exchange
217105 应交资源税-accrued resource rent tax 550303 财务费用－利息收入-interest gain
217106 应交所得税-accrued income tax 5502 管理费用-genernal and administrative expens
217107 应交土地增值税-accrued land VAT 550201 管理费用－差旅费-office travel
217108 应交城市维护建设税-accrued construction tax 550202 管理费用－电话费-telephone
217109 应交房产税-accrued property tax 550203 管理费用－工作餐-working meal
217110 应交土地使用税-accrued land tax 550204 管理费用－办公费-stationery
217111 应交车船使用税-accrued Vehicle and Vesl Usage Tax 550205 管理费用－交际费-entertainment
217112 应交个人所得税-accrued individual income tax 550206 管理费用－交通费- taxi & bus
217113 应交关税-accrued customs duty 550207 管理费用－汽车费-car
3111 资本公积-capital surplus 550208 管理费用－邮电费-postage
311101 资本溢价-share premium 550209 管理费用－工资-salary
311102 接受捐赠非现金资产准备-provision for donation of not cash asts 550210 管理费用－折旧费-depreciation
311103 接受现金捐赠-donation of cash 550211 管理费用－其他-others
311104 股权投资准备-provision for share investment 4105 制造费用-manufacturing expens
311105 拨款转入- funds from head office 410501 制造费用－交通费-taxi and bus
311106 外币资本折算差额-e/d of foreign exchange capital 410502 制造费用－劳保费-labor protection
311107 其他资本公积-other capital surplus 410503 制造费用－水暖电-water lighting & heating
3121 盈余公积- surplus rerve 410504 制造费用－运费-transportation fee
312101 法定盈余公积-compulsory surplus rerve 410505 制造费用－办公费-stationery
312102 任意盈余公积-general surplus rerve 410506 制造费用－邮电费-postage
312103 法定公益金-compulsory welfare fund 410507 制造费用－工资-salary
312104 储备基金-rerve fund 410508 制造费用－伙房-food
312105 企业发展基金enterpri expansion fund 410509 制造费用－其他-others
312106 利润归还投资profits capitalized on return of investment 410510 制造费用－物料用品-consumer
3141 利润分配-distributed profits 2151 应付工资-accrued payroll
314101 其他转入-others transfer in 215101 个调税－personal tax
314102 提取法定盈余公积-compulsory surplus rerve 215102 工厂－factory
314103 提取法定公益金-compulory welfare fund 215103 办公室－office
314104 提取储备基金-rerve fund 215104 董事会－lorentz
314105 提取企业发展基金dreamgirl-enterpri expansion fund 215105 加班费－overtime working fee
314106 提取职工奖励积福利基金-staff and workers\' bonus and welfare fund
314107 利润归还投资-profits capitalized on returns of investment
314108 应付优先股股利-dividends for preference shares
314109 提取任意盈余公积-general surplus
314110 应付普通股股利-dividends for ordinary shares
314111 转作资本的普通股股利- conversion of dividends for ordinary shares
314115 未分配利润-undistributed profits
补充一下所有税金的税局的最正规的翻译，大部分比较长，不过上面是会计科目的翻译可以取下面的1-2个单次简称。
1. value Added Tax 增值税
2. Consumption Tax 消费税
3. Business Tax 营业税
4. Enterpri Income Tax 企业所得税
5. Income Tax on Enterpris with Foreign Investment and Foreign Enterpris 外国企业所得税cli
6. Individual Income Tax 个人收入调节税
7. Resource Tax 资源税
8. Urban and Township Land U Tax 房产使用税
9. City Maintenance and Construction Tax 城市维护建设税
10. Farm Land Occupation Tax 耕地占用税
11. Fixed Asts Investment Orientation Regulation Tax 固定资产投资方向调节税
12. Land Appreciation Tax 土地增值税
13. Hou Property Tax 房产税
14. Urban Real Estate Tax 城房税
15. Vehicle and Vesl Usage Tax 车船使用税
16. Vehicle and Vesl Usage Licen Plate Tax 牌照税
17. Stamp Tax 印花税
18. Deed Tax 契税
19. Agriculture Tax 农业税
20. Customs Duties 关税
科目编码 科目中英文名称（法定）
2171 应交税金-accrued tax
217101 应交增值税-accrued VAT
21710101 scotland进项税额george clooney-input tax D
21710102 已交税金-paid tax D
21710103 转出未交增值税-transfer unpaid VAT D
21710104 减免税款-deduct and free of tax D
21710105 销项税额-output tax C
21710106 出口退税-refund for exported goods C
21710107 进项税额转出-transfer-out from input tax C
21710108 出口抵减内销产品应纳税额-export offt domestic tax D
21710109 转出多交增值税transfer-out prepaid VAT tax C
