會(huì)計(jì)科目名稱與編號(hào)(已修改)
2025-06-08 22:23 本頁面
【正文】 2008年注冊(cè)會(huì)計(jì)師英語資料會(huì)計(jì)科目名稱和編號(hào)會(huì)計(jì)科目名稱和編號(hào) Chart of Accounts 順序號(hào) 編號(hào) 名稱 NO. Code Title 一、資產(chǎn)類 I. Assets 1 1001 現(xiàn)金 1 1001 Cash on hand 2 1002 銀行存款 2 1002 Cash in bank 3 1009 其他貨幣資金 3 1009 Other monetary funds 100901 外埠存款 100901 Deposits in other cities 100902 銀行本票 100902 Cashier39。s Check 100903 銀行匯票 100903 Bank draft 100904 信用卡 100904 Credit Card 100905 信用證保證金 100905 L/C guarantee deposit 100906 存出投資款 100906 Investment paid 4 1101 短期投資 4 1101 Shortterm investments 110101 股票 110101 Stock 110102 債券 110102 Bond 110103 基金 110103 Fund 110110 其他 110110 Others 5 1102 短期投資跌價(jià)準(zhǔn)備 5 1102 Provision for shortterm investment Write—down 6 1111 應(yīng)收票據(jù) 6 1111 Notes receivable 7 1121 應(yīng)收股利 7 1121 Dividend receivable 8 1122 應(yīng)收利息 8 1122 Interest receivable 9 1131 應(yīng)收賬款 9 1131 Accounts receivable 10 1133 其他應(yīng)收款 10 1133 Other receivables 11 1141 壞賬準(zhǔn)備 11 1141 Provision for bad debts 12 1151 預(yù)付賬款 12 1151 Advances to suppliers 13 1161 應(yīng)收補(bǔ)貼款 13 1161 Subsidies receivable 14 1201 物資采購 14 1201 Materials purchased 15 1211 原材料 15 1211 Raw materials 16 1221 包裝物 16 1221 Packaging materials 17 1231 低值易耗品 17 1231 Lowvalued consumables 18 1232 材料成本差異 18 1232 Cost variance of materials 19 1241 自制半成品 19 1241 Selfmanufactured semifinished product 20 1243 庫存商品 20 1243 Goods on hand 21 1244 商品進(jìn)銷差價(jià) 21 1244 Margin between Selling and purchasing prices 22 1251 委托加工物資 22 1251 Materials on Consignment for further processing 23 1261 委托代銷商品 23 1261 Goods on consignment 24 1271 受托代銷商品 24 1271 Fiduciary goods for sale 25 1281 存貨跌價(jià)準(zhǔn)備 25 1281 Provision for inventory writedown 26 1291 分期收款發(fā)出商品 26 1291 Goods on installment sale 27 1301 待攤費(fèi)用 27 1301 Prepaid expenses 28 1401 長期股權(quán)投資 28 1401 Longterm equity investments 140101 股票投資 140101 Stock investment 140102 其他股權(quán)投資 140102 Other equity investment 29 1402 長期債權(quán)投資 29 1402 Longterm debt investments 140201 債券投資 140201 Bond investment 140202 其他債權(quán)投資 140202 Other debt investment 30 1421 長期投資減值準(zhǔn)備 30 1421 Provision for impairment of longterm investments 31 1431 委托貸款 31 1431 Designated loan receivable 143101 本金 143101 Principal 143102 利息 143102 Interest 143103 減值準(zhǔn)備 143103 Provision for impairment 32 1501 固定資產(chǎn) 32 1501 Fixed assets 33 1502 累計(jì)折舊 33 1502 Accumulated depreciation 34 1505 固定資產(chǎn)減值準(zhǔn)備 34 1505 Provision for impairment of fixed assets 35 1601 工程物資 35 1601 Construction materials 160101 專用材料 160101 Materials for special use 160102 專用設(shè)備 160102 Equipment for special use 160103 預(yù)付大型設(shè)備款 160103 Advances to suppliers of giant equipment 160104 為生產(chǎn)準(zhǔn)備的工具及器具 160104 Tools and apparatus for use in production 36 1603 在建工程 36 1603 Construction in progress 37 1605 在建工程減值準(zhǔn)備 37 1605 Provision for impairment of construction in progress 38 1701 固定資產(chǎn)清理 38 1701 Disposal of fixed assets 39 1801 無形資產(chǎn) 39 1801 Intangible assets 40 1805 無形資產(chǎn)減值準(zhǔn)備 40 1805 Provision for impairment of intangible assets 41 1815 未確認(rèn)融資費(fèi)用 41 1815 Unrecognized financing expenses 42 1901 長期待攤費(fèi)用 42 1901 Longterm prepayments 43 1911 待處理財(cái)產(chǎn)損溢 43 1911 Asset gain or loss in suspense 191101 待處理流動(dòng)資產(chǎn)損溢 191101 Current asset gain or loss in suspense 191102 待處理固定資產(chǎn)損溢 191102 Fixed asset gain or loss in suspense 二、負(fù)債類 II. Liabilities 44 2101 短期借款 44 2101 Shortterm loans 45 2111 應(yīng)付票據(jù) 45 2111 Notes payable 46 2121 應(yīng)付賬款 46 2121 Accounts payable 47 2131 預(yù)收賬款 47 2131 Advances from customers 48 2141 代銷商品款 48 2141 Consignmentin money 49 2151 應(yīng)付工資 49 2151 Accrued payroll 50 2153 應(yīng)付福利費(fèi) 50 2153 Welfare expenses payable 51 2161 應(yīng)付股利 51 2161 Dividend payable 52 2171 應(yīng)交稅金 52 2171 Taxes payable 217101 應(yīng)交增值稅 217101 VAT payable 21710101 進(jìn)項(xiàng)稅額 21710101 Input VAT 21710102 已交稅金 21710102 Taxes paid 21710103 轉(zhuǎn)出未交增值稅 21710103 Transferout of unpaid VAT 21710104 減免稅款 21710104 VAT deductions and exemptions 21710105 銷項(xiàng)稅額 21710105 Output VAT 21710106 出口退稅 21710106 Refund of export duty 21710107 進(jìn)項(xiàng)稅額轉(zhuǎn)出 21710107 Transferout of input VAT 21710108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 21710108 Export duty deductible from taxes payable on domestic sales 21710109 轉(zhuǎn)出多交增值稅 21710109 Transferout of overpaid VAT 21710110 未交增值稅 21710110 Unpaid VAT 217102 應(yīng)交營業(yè)稅 217102 Business tax payable 217103 應(yīng)交消費(fèi)稅 217103 Consumption tax payable 217104 應(yīng)交資源稅 217104 Resources tax payable 217105 應(yīng)交所得稅 217105 Ine tax payable 217106 應(yīng)交土地增值稅 217106 Land appreciation tax payable 217107 應(yīng)交城市維護(hù)建設(shè)稅 217107 Urban construction and maintenance tax payable 217108 應(yīng)交房產(chǎn)稅 217108 Property tax payable 217109 應(yīng)交土地使用稅 217109 Land use tax payable 217110 應(yīng)交車船使用稅 217110 Vehicle and vessel usage tax payable 217111 應(yīng)交個(gè)人所得稅 217111 Individual ine tax payable 53 2176 其他應(yīng)交款 53 2176 Other payables 54 2181 其他應(yīng)付款 54 2181 Other amounts payable 55 2191 預(yù)提費(fèi)用 55 2191 Accrued expenses 56 2201 待轉(zhuǎn)資產(chǎn)價(jià)值 56 2201 Asset value to be carried over 57 2211 預(yù)計(jì)負(fù)債 57 2211 Estimated liabilities 58 2301 長期借款 58 2301 Longterm borrowings 59 2311 應(yīng)付債券
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