會(huì)計(jì)科目名稱與編號(hào)-wenkub
2023-06-11 22:23:31 本頁(yè)面
【正文】 r 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(zhǎng)期借款 58 2301 Longterm borrowings 59 2311 應(yīng)付債券 59 2311 Bond payable 231101 債券面值 231101 Par value of bond 231102 債券溢價(jià) 231102 Premium on bond 231103 債券折價(jià) 231103 Discount on bond 231104 應(yīng)計(jì)利息 231104 Accrued interest 60 2321 長(zhǎng)期應(yīng)付款 60 2321 Longterm payables 61 2331 專項(xiàng)應(yīng)付款 61 2331 Special payables 62 2341 遞延稅款 62 2341 Deferred taxes 三、所有者權(quán)益類 Ⅲ .Owners39。 Equity 63 3101 實(shí)收資本 ( 或股本 ) 63 3101 Paidin capital (or stock) 64 3103 歸還投資 64 3103 Investment returned 65 3111 資本公積 65 3111 Capital surplus 311101 資本 ( 或股本 ) 溢價(jià) 311101 Premium on capital (or stock) 311102 接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 311102 Reserve of donated noncash assets 311103 接受現(xiàn)金捐贈(zèng) 311103 Cash donation 311104 股權(quán)投資準(zhǔn)備 311104 Equity investment reserve 311105 撥款轉(zhuǎn)入 311105 Transferin of appropriations 311106 外幣資本折算差額 311106 Foreign currency translation difference 311107 其他資本公積 311107 Other capital surplus 66 3121 盈余公積 66 3121 Surplus reserve 312101 法定盈余公積 312101 Statutory surplus reserve 312102 任意盈余公積 312102 Discretionary surplus reserve 312103 法定公益金 312103 Statutory public welfare fund 312104 儲(chǔ)備基金 312104 Reserve fund 312105 企業(yè)發(fā)展基金 312105 Enterprise expansion fund 312106 利潤(rùn)歸還投資 312106 Profit capitalized on return of investment 67 3131 本年利潤(rùn) 67 3131 Profit for the year 68 3141 利潤(rùn)分配 68 3141 Profit distribution 314101 其他轉(zhuǎn)入 314101 Other transferins 314102 提取法定盈余公積 314102 Appropriation of statutory surplus reserve 314103 提取法定公益金 314103 Appropriation of statutory public welfare fund 314104 提取儲(chǔ)備基金 314104 Appropriation of reserve fund 314105 提取企業(yè)發(fā)展基金 314105 Appropriation of enterprise expansion fund 314106 提取職工獎(jiǎng)勵(lì)及福利基金 314106 Appropriation of employee welfare and bonus fund 314107 利潤(rùn)歸還投資 314107 Profit capitalized on return of investment 314108 應(yīng)付優(yōu)先股股利 314108 Dividend payable on preferred stock 314109 提取任意盈余公積 314109 Appropriation of discretionary surplus reserve 314110 應(yīng)付普通股股利 314110 Dividend payable on mon stock 314111 轉(zhuǎn)作資本 ( 或股本 ) 的普通股股利 314111 Conversion of mon stock dividend into capital (or stock) 314115 未分配利潤(rùn) 314115 Undistributed profit 四、成本類 IV. Costs 69 4101 生產(chǎn)成本 69 4101 Production cost 410101 基本生產(chǎn)成本 410101 Primary production cost 410102 輔助生產(chǎn)成本 410102 Auxiliary production cost 70 4105 制造費(fèi)用 70 4105 Manufacturing expenses 71 4107 勞務(wù)成本 71 4107 Cost of service 五、損益類 V. Ine and losses 72 5101 主營(yíng)業(yè)務(wù)收入 72 5101 Revenue from main operations 73 5102 其他業(yè)務(wù)收入 73 5102 Revenue from other operations 74 5201 投資收益 74 5201 Investment ine 75 5203 補(bǔ)貼收入 75 5203 Revenue from subsidies 76 5301 營(yíng)業(yè)外收入 76 5301 Nonoperating revenue 77 5401 主營(yíng)業(yè)務(wù)成本 77 5401 Cost of main operations 78 5402 主營(yíng)業(yè)務(wù)稅金及附加 78 5402 Taxes and surcharge for main operations 79 5405 其他業(yè)務(wù)支出 79 5405 Expenditures on other operations 80 5501 營(yíng)業(yè)費(fèi)用 80 5501 Operating expenses 81 5502 管理費(fèi)用 81 5502 General and administrative expenses 82 5503 財(cái)務(wù)費(fèi)用 82 5503 Financial expenses 83 5601 營(yíng)業(yè)外支出 83 5601 Nonoperating expenditures 84 5701 所得稅 84 5701 Ine tax 85 5801 以前年度損益調(diào)整 85 5801 Adjustment to prior years39。) equity 流動(dòng)資產(chǎn)： 流動(dòng)負(fù)債： Current assets ： Current liabilities 貨幣資金 1 短期借款 68 Monetary funds Shortterm loans 短期投資 2 應(yīng)付票據(jù) 69 Shortterm investments Notes payable 應(yīng)收票據(jù) 3 應(yīng)付賬款 70 Notes receivable Accounts payable 應(yīng)收股利 4 預(yù)收賬款 71 Dividend receivable Advances from customers 應(yīng)收利息 5 應(yīng)付工資 72 Interest receivable Accrued payroll 應(yīng)收賬款 6 應(yīng)付福利費(fèi) 73 Accounts receivable Welfare expenses payable 其他應(yīng)收款 7 應(yīng)付股利 74 Other receivables Dividend payable 預(yù)付賬款 8 應(yīng)交稅金 75 Advances to suppliers Taxes payable 應(yīng)收補(bǔ)貼款 9 其他應(yīng)交款 80 Subsidies receivable Other payables 存貨 10 其他應(yīng)付款 81 Inventories Other amounts payable 待攤費(fèi)用 11 預(yù)提費(fèi)用 82 Prepaid expenses Accrued expenses 一年內(nèi)到期的長(zhǎng)期債權(quán)投資 21 預(yù)計(jì)負(fù)債 83 Longterm debt investment due with in a year Estimated liabilities 其他流動(dòng)資產(chǎn) 24 一年內(nèi)到期的長(zhǎng)期負(fù)債 86 Other current assets Longterm liabilities due within a year 流動(dòng)資產(chǎn)合計(jì) 31 其他流動(dòng)負(fù)債 90 Subtotal of current assets Other current liabilities 長(zhǎng)期投資： Longterm investments ： 長(zhǎng)期股權(quán)投資 32 流動(dòng)負(fù)債合計(jì) 100 Longterm equity investment Subtotal of current liabilities 長(zhǎng)期債權(quán)投資 34 長(zhǎng)期負(fù)債： Longterm debt investment Longterm liabilities 長(zhǎng)期投資合計(jì) 38 長(zhǎng)期借款 101 Subtotal of longterm investments Longterm borrowings 固定資產(chǎn)： 應(yīng)付債券 102 Fixed assets ： Bonds payable 固定資產(chǎn)原價(jià) 39 長(zhǎng)期應(yīng)付款 103 Fixed assetscost Longterm payables 減：累計(jì)折舊 40 專項(xiàng)應(yīng)付款 106 Less ： Accumulated depreciation Special payables 固定資產(chǎn)凈值 41 其他長(zhǎng)期負(fù)債 108 Fixed assetsNBV Other longterm liabilities 減：固定資產(chǎn)減值準(zhǔn)備 42 長(zhǎng)期負(fù)債合計(jì) 110 Less ： Provision for impairment Of fixed assets Subtotal of longterm liabilities 固定資產(chǎn)凈額 43 遞延稅項(xiàng)： Fixed assetsnet Deferred taxes 工程物資 44 遞延稅款貸項(xiàng) 111 Construction materials Deferred tax credit 在建工程 45 負(fù)債合計(jì) 114 Cons
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