一、資產類Assets流動資產Currentassets貨幣資金Cashandcashequivalents1001現金Cash1002銀行存款Cashinbank1009其他貨幣資金Othercashandcashequivalents100901外埠存款OthercityCashinbank100902銀行本票Cashierscheque100903銀行匯票Bankdraft100904信用卡Creditcard100905信用證保證金L/CGuaranteedeposits100906存出投資款Refundabledeposits1101短期投資Short-terminvestments110101股票Short-terminvestments-stock110102債券Short-terminvestments-corporatebonds110103基金Short-terminvestments-corporatefunds110110其他Short-terminvestments-other1102短期投資跌價準備Short-terminvestmentsfallingpricereserves應收款Accountreceivable1111應收票據Notereceivable銀行承兌匯票Bankacceptance商業承兌匯票Tradeacceptance1121應收股利Dividendreceivable1122應收利息Interestreceivable1131應收賬款Accountreceivable1133其他應收款Othernotesreceivable1141壞賬準備Baddebtreserves1151預付賬款Advancemoney1161應收補貼款Coverdeficitbystatesubsidiesofreceivable庫存資產Inventories1201物資采購Suppliespurchasing1211原材料Rawmaterials1221包裝物Wrappage1231低值易耗品Low-valueconsumptiongoods1232材料成本差異Materialscostvariance1241自制半成品Semi-Finishedgoods1243庫存商品Finishedgoods1244商品進銷差價Differencesbetweenpurchasingandsellingprice1251委托加工物資Workinprocess-outsourced1261委托代銷商品Trusttoandsellthegoodsonacommissionbasis1271受托代銷商品Commissionedandsellthegoodsonacommissionbasis1281存貨跌價準備Inventoryfallingpricereserves1291分期收款發出商品Collectmoneyandsendoutthegoodsbystages1301待攤費用Deferredandprepaidexpenses長期投資Long-terminvestment1401長期股權投資Long-terminvestmentonstocks140101股票投資Investmentonstocks140102其他股權投資Otherinvestmentonstocks1402長期債權投資Long-terminvestmentonbonds140201債券投資Investmentonbonds140202其他債權投資Otherinvestmentonbonds1421長期投資減值準備Long-terminvestmentsdepreciationreserves股權投資減值準備Stockrightsinvestmentdepreciationreserves債權投資減值準備Bcreditorsrightsinvestmentdepreciationreserves1431委托貸款Entrustloans143101本金Principal143102利息Interest143103減值準備Depreciationreserves1501固定資產Fixedassets房屋Building建筑物Structure機器設備Machineryequipment運輸設備Transportationfacilities工具器具Instrumentsandimplement1502累計折舊Accumulateddepreciation1505固定資產減值準備Fixedassetsdepreciationreserves房屋、建筑物減值準備Building/structuredepreciationreserves機器設備減值準備Machineryequipmentdepreciationreserves1601工程物資Projectgoodsandmaterial160101專用材料Special-purposematerial160102專用設備Special-purposeequipment160103預付大型設備款Prepaymentsforequipment160104為生產準備的工具及器具Preparativeinstrumentsandimplementforfabricate1603在建工程Construction-in-process安裝工程Erectionworks在安裝設備Erectingequipment-in-process技術改造工程Technicalinnovationproject大修理工程Generaloverhaulproject1605在建工程減值準備Construction-in-processdepreciationreserves1701固定資產清理Liquidationoffixedassets1801無形資產Intangibleassets專利權Patents非專利技術Non-Patents商標權Trademarks,Tradenames著作權Copyrights土地使用權Tenure商譽Goodwill1805無形資產減值準備IntangibleAssetsdepreciationreserves專利權減值準備Patentrightsdepreciationreserves商標權減值準備trademarkrightsdepreciationreserves1815未確認融資費用Unacknowledgedfinancialcharges待處理財產損溢Waitdealassetslossorincome1901長期待攤費用Long-termdeferredandprepaidexpenses1911待處理財產損溢Waitdealassetslossorincome191101待處理流動資產損溢Waitdealintangibleassetslossorincome191102待處理固定資產損溢Waitdealfixedassetslossorincome二、負債類Liability短期負債Currentliability2101短期借款Short-termborrowing2111應付票據Notespayable銀行承兌匯票Bankacceptance商業承兌匯票Tradeacceptance2121應付賬款Accountpayable2131預收賬款Depositreceived2141代銷商品款Proxysalegoodsrevenue2151應付工資Accruedwages2153應付福利費Accruedwelfarism2161應付股利Dividendspayable2171應交稅金Taxpayable217101應交增值稅valueaddedtaxpayable21710101進項稅額WithholdingsonVAT21710102已交稅金Payingtax21710103轉出未交增值稅UnpaidVATchangeover21710104減免稅款Taxdeduction21710105銷項稅額SubstitutedmoneyonVAT21710106出口退稅Taxreimbursementforexport21710107進項稅額轉出ChangeoverwithnoldingsonVAT21710108出口抵減內銷產品應納稅額Exportdeductdomesticsalesgoodstax21710109轉出多交增值稅OverpaidVATchangeover21710110未交增值稅UnpaidVAT217102應交營業稅Businesstaxpayable217103應交消費稅Consumptiontaxpayable217104應交資源稅Resourcestaxpayable217105應交所得稅Incometaxpayable217106應交土地增值稅Incrementtaxonlandvaluepayable217107應交城市維護建設稅Taxformaintainingandbuildingcitiespayable217108應交房產稅Housingpropertytaxpayable217109應交土地使用稅Tenuretaxpayable217110應交車船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)payable217111應交個人所得稅Personalincometaxpayable2176其他應交款Otherfundinconformitywithpaying2181其他應付款Otherpayables2191預提費用Drawingexpenseinadvance其他負債Otherliabilities2201待轉資產價值Pendingchangeroverassetsvalue2211預計負債Anticipationliabilities長期負債Long-termLiabilities2301長期借款Long-termloans一年內到期的長期借款Long-termloansduewithinoneyear一年后到期的長期借款Long-termloansdueoveroneyear2311應付債券Bondspayable231101債券面值Facevalue,Parvalue231102債券溢價Premiumonbonds231103債券折價Discountonbonds231104應計利息Accruedinterest2321長期應付款Long-termaccountpayable應付融資租賃款Accruedfinancialleaseoutlay一年內到期的長期應付Long-termaccountpayableduewithinoneyear一年后到期的長期應付Long-termaccountpayableoveroneyear2331專項應付款Specialpayable一年內到期的專項應付Long-termspecialpayableduewithinoneyear一年后到期的專項應付Long-termspecialpayableoveroneyear2341遞延稅款Deferraltaxes三、所有者權益類OWNERSEQUITY資本Capita3101實收資本(或股本)Paid-upcapital(orstock)實收資本Paicl-upcapital實收股本Paid-upstock3103已歸還投資InvestmentReturned公積3111資本公積Capitalreserve311101資本(或股本)溢價Cpital(orStock)premium311102接受捐贈非現金資產準備Receivenon-cashdonatereserve311103股權投資準備Stockrightinvestmentreserves311105撥款轉入Allocatesumschangeoverin311106外幣資本折算差額Foreigncurrencycapital311107其他資本公積Othercapitalreserve3121盈余公積Surplusreserves312101法定盈余公積Legalsurplus312102任意盈余公積Freesurplusreserves312103法定公益金Legalpublicwelfarefund312104儲備基金Reservefund312105企業發展基金Enterpriseexpensionfund312106利潤歸還投資Profitscapitalizadonreturnofinvestment利潤Profits3131本年利潤Currentyearprofits3141利潤分配Profitdistribution314101其他轉入Otherchengeoverin314102提取法定盈余公積Withdrawallegalsurplus314103提取法定公益金Withdrawallegalpublicwelfarefunds314104提取儲備基金Withdrawalreservefund314105提取企業發展基金Withdrawalreserveforbusinessexpansion314106提取職工獎勵及福利基金Withdrawalstaffandworkersbonusandwelfarefund314107利潤歸還投資Profitscapitalizadonreturnofinvestment314108應付優先股股利PreferredStockdividendspayable314109提取任意盈余公積Withdrawalothercommonaccumulationfund314110應付普通股股利CommonStockdividendspayable314111轉作資本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)314115未分配利潤Undistributedprofit四、成本類Cost4101生產成本Costofmanufacture410101基本生產成本Basecostofmanufacture410102輔助生產成本Auxiliarycostofmanufacture4105制造費用Manufacturingoverhead材料費Materials管理人員工資ExecutiveSalaries獎金Wages退職金Retirementallowance補貼Bonus外保勞務費Outsourcingfee福利費Employeebenefits/welfare會議費Coferemce加班餐費Specialduties市內交通費Businesstraveling通訊費Correspondence電話費Correspondence水電取暖費WaterandSteam稅費Taxesanddues租賃費Rent管理費Maintenance車輛維護費Vehiclesmaintenance油料費Vehiclesmaintenance培訓費Educationandtraining接待費Entertainment圖書、印刷費Booksandprinting運費Transpotation保險費Insurancepremium支付手續費Commission雜費Sundrycharges折舊費Depreciationexpense機物料消耗Articleofconsumption勞動保護費Laborprotectionfees季節性停工損失Lossonseasonalitycessation4107勞務成本Servicecosts五、損益類Profitandloss收入Income業務收入OPERATINGINCOME5101主營業務收入Primeoperatingrevenue產品銷售收入Salesrevenue服務收入Servicerevenue5102其他業務收入Otheroperatingrevenue材料銷售Salesmaterials代購代售包裝物出租Wrappagelease出讓資產使用權收入Remiserightofassetsrevenue返還所得稅Reimbursementofincometax其他收入Otherrevenue5201投資收益Investmentincome短期投資收益Currentinvestmentincome長期投資收益Long-terminvestmentincome計提的委托貸款減值準備Withdrawalofentrustloansreserves5203補貼收入Subsidizerevenue國家扶持補貼收入Subsidizerevenuefromcountry其他補貼收入Othersubsidizerevenue5301營業外收入NON-OPERATINGINCOME非貨幣性交易收益Non-cashdealincome現金溢余Cashoverage處置固定資產凈收益Netincomeondisposaloffixedassets出售無形資產收益Incomeonsalesofintangibleassets固定資產盤盈Fixedassetsinventoryprofit罰款凈收入Netamercementincome支出Outlay業務支出Revenuecharges5401主營業務成本Operatingcosts產品銷售成本Costofgoodssold服務成本Costofservice5402主營業務稅金及附加Taxandassociatecharge營業稅Salestax消費稅Consumptiontax城市維護建設稅Taxformaintainingandbuildingcities資源稅Resourcestax土地增值稅Incrementtaxonlandvalue5405其他業務支出Otherbusinessexpense銷售其他材料成本Othercostofmaterialsale其他勞務成本Othercostofservice其他業務稅金及附加費Othertaxandassociatecharge費用Expenses5501營業費用Operatingexpenses代銷手續費Consignmentcommissioncharge運雜費Transpotation保險費Insurancepremium展覽費Exhibitionfees廣告費Advertisingfees5502管理費用Adminisstrativeexpenses職工工資StaffSalaries修理費Repaircharge低值易耗攤銷Articleofconsumption辦公費Officeallowance差旅費Trave