1、、資產類 Assets 海歸論壇 流動資產 Current assets 貨幣資金 Cash and cash equivalents 1001 現金 Cash1002 銀行存款 Cash in bank1009 其他貨幣資金 Other cash and cash equivalents '100901 外埠存款 Other city Cash in bank'100902 銀行本票 Cashier's cheque'100903 銀行匯票 Bank draft'100904 信用卡 Credit card'100905 信用證保證金 L/C

2、Guarantee deposits '100906 存出投資款 Refundable deposits1101 短期投資 Short-term investments'110101股票Short-term investmentsstock'110102債券Short-term investmentscorporate bonds'110103基金Short-term investmentscorporate funds'110110其他Short-term investmentsother1102 短期投資跌價準備 Short-term investm

3、ents falling price reserves應收款 Accountreceivable 1111 應收票據 Note receivable 銀行承兌匯票 Bank acceptance 商業承兌 匯票 Trade acceptance 1121 應收股利 Dividend receivable 1122 應收利息 Interest receivable 1131 應收賬款 Account receivable1133 其他應收款 Other notes receivable1141 壞賬準備 Bad debt reserves 1151 預付賬款 Advance money1161

4、應收補貼款 Cover deficit by state subsidies of receivable庫存資產 Inventories 1201 物資采購 Supplies purchasing1231 低值易耗品1244 商品進銷差 價1251 委托加工物資1261 委托代銷商品1211 原材料 Raw materials 1221 包裝物 WrappageLow-value consumption goods1232 材料本錢差異 Materials cost variance 1241 自制半成品Semi-Finished goods1243 庫存商品 Finished goodsDi

5、fferences between purchasing and selling priceWork in process - outsourcedTrust to and sell the goods on a commission basis Commissioned and sell the goods on a commission basis Inventory falling price reserves1291 分期收款發出商品 Collect money and send out the goods by stages 1301 待攤費用 Deferred and prepai

6、d expenses 長期投資 Long-term investment1401 長期股權投資 Long-term investment on stocks '140101 股票投資 Investment on stocks'140102 其他股權投資 Other investment on stocks1402 長期債權投資 Long-term investment on bonds'140201 債券投資 Investment on bonds'140202 其他債權投資 Other investment on bonds1421 長期投資減值準備 Long

7、-term investments depreciation reserves股權投資減值準備 Stock rights investment depreciation reserves 債權投資減值準備 Bcreditor's rights investment depreciation reserves 1431 委托貸款 Entrust loans'143101 本金 Principal'143102 利息 Interest'143103 減值準備 Depreciation reserves1501 固定資產 Fixed assets房屋 Building

8、建筑物 Structure機器設備 Machinery equipment 運輸設備 Transportation facilities 工具器具 Instruments and implement 1502 累計折舊 Accumulated depreciation 1505 固定資產減 值準備 Fixed assets depreciation reserves 房屋、建筑物減值準備 Building/structure depreciation reserves 機器設備減值準備 Machinery equipment depreciation reserves 1601 工程物資 Pr

9、oject goods and material '160101 專用材料 Special-purpose material '160102 專用設備 Special-purpose equipment '160103 預付大型設備款 Prepayments for equipment'160104 為生產準備的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process安裝工程 Erection works 在安裝設備 Erecting e

10、quipment-in-process 技術改造工程 Technical innovation project 大修理工程 General overhaul project1605 在建工程減值準備 Construction-in-process depreciation reserves1701 固定資產清理 Liquidation of fixed assets1801 無形資產 Intangible assets 專利權 Patents 非專利技術 Non-Patents 商標權 Trademarks, Trade names 著作權 Copyrights 土地使用權 Tenure 商譽

11、 Goodwill1805 無形資產減值準備 Intangible Assets depreciation reserves 專利權減值準備 Patent rights depreciation reserves 商標權減值準備 trademark rights depreciation reserves 1815 未確認融資費用 Unacknowledged financial charges 待處理財產損溢 Wait deal assets loss or income1901 長期待攤費用 Long-term deferred and prepaid expenses1911 待處理財產

12、損溢 Wait deal assets loss or income '191101 待處理流動資產損溢 Wait deal intangible assets loss or income '191102待處理固定資產損溢 Wait deal fixedassets loss or income 海歸論壇 二、負債類 Liability 海歸論壇 短期負債 Current liability 2101 短期借款 Short-term borrowing2111 應付票據 Notes payable 銀行承兌匯票 Bank acceptance 商業承兌匯票 Trade acc

13、eptance2121 應付賬款 Account payable2131 預收賬款 Deposit received2141 代銷商品款 Proxy sale goods revenue2151 應付工資 Accrued wages2153 應付福利費 Accrued welfarism2161 應付股利 Dividends payable 2171 應交稅金 Tax payable'217101 應交增值稅 value added tax payable '21710101 進項稅額 Withholdings on VA T '21710102 已交稅金 Paying

14、 tax'21710103 轉出未交增值稅 Unpaid VAT changeover '21710104 減免稅款 Tax deduction'21710105 銷項稅額 Substituted money on VAT '21710106 出口退稅 Tax reimbursement for export'21710107 進項稅額轉出 Changeover withnoldings on V AT'21710108 出口抵減內銷產品應納稅額 Export deduct domestic sales goods tax '217101

15、09 轉出多交增值稅 Overpaid VAT changeover'217102 應交營業 Business tax payable '21710110 未交增值稅 Unpaid VAT'217103 應交消費 稅'217104 應交資源Consumption tax payable Resources tax payable Income tax payable '217106應交土地增值稅Increment tax on land value payable '217107 應交城市維護建設稅 Tax for maintaining and

16、 building cities payable'217108 應交房產稅 Housing property tax payable'217109 應交土地使用稅 Tenure tax payable '217110 應交車船使用稅 Vehicle and vessel usage license plate tax VVULPT payable'217111 應交個人所得稅 Personal income tax payable 2176 其他應交款 Other fund in conformity with paying 2181 其他應付款 Other p

17、ayables2191 預提費用 Drawing expense in advance 其他負債 Other liabilities 2201 待轉資產價值 Pending changerover assets value 2211 預計負債 Anticipation liabilities 長期負債 Long-term Liabilities2301 長期借款 Long-term loans 一年內到期的長期借款 Long-term loans due within one year 一年后到期的長期借款 Long-term loans due over one year2321 長期應付款

18、 一年內到期的長期應付 一年后到期的長期應付 payable 一年內到期的專項應付 應付 Long-termLong-term account payable 應付融資租賃款 Accrued financial lease outlay Long-term account payable due within one year Long-term account payable over one year 2331專項應付款 SpecialLong-term special payable due within one year special payable over one year 23

19、41一年后到期的專項遞延稅款 Deferral taxes 海歸論壇 '231101債券面2311 應付債券 Bonds payable值Face value, Par value'231102債券溢Premium on bonds Discounton bonds'231104應計利Accrued interest、所有者權益類 OWNERS' EQUITY 海歸論壇 資本 Capita3101 實收資本 ( 或股本 ) Paid-up capital (or stock )實收資本 Paicl-up capital實收股本 Paid-up stock3103

20、 已歸還投資 Investment Returned 公積3111 資本公積 Capital reserve'311101 資本 (或股本 )溢價 Cpital ( or Stock ) premium'311102 接受捐贈非現金資產準備 Receive non-cash donate reserve'311103 股權投資準備 Stock right investment reserves'311105 撥款轉入 Allocate sums changeover in'311106 外幣資本折算差額 Foreign currency capital&

21、#39;311107 其他資本公積 Other capital reserve3121 盈余公積 Surplus reserves'312101 法定盈余公積 Legal surplus'312102 任意盈余公積 Free surplus reserves'312103 法定公益金 Legal public welfare fund'312104 儲藏基金 Reserve fund'312105 企業開展基金 Enterprise expension fund'312106 利潤歸還投資 Profits capitalizad on retur

22、n of investment 利潤 Profits3131 本年利潤 Current year profits3141 利潤分配 Profit distribution'314101 其他轉入 Other chengeover in'314102 提取法定盈余公積 Withdrawal legal surplus'314103 提取法定公益金 Withdrawal legal public welfare funds'314104 提取儲藏基金 Withdrawal reserve fund'314105 提取企業開展基金 Withdrawal res

23、erve for business expansion'314106 提取職工獎勵及福利基金 Withdrawal staff and workers' bonus and welfare fund'314107 利潤歸還投資 Profits capitalizad on return of investment'314108 應付優先股股利 Preferred Stock dividends payable'314109 提取任意盈余公積 Withdrawal other common accumulation fund'314110 應付普通

24、股股利 Common Stock dividends payable'314111 轉作資本 或股本 的普通股股利 Common Stock dividends change to assets or stock '314115 未分配利潤 Undistributed profit 海歸論壇 四、本錢類 Cost 海歸論壇 4101 生產本錢 Cost of manufacture'410101 根本生產本錢 Base cost of manufacture'410102 輔助生產本錢 Auxiliary cost of manufacture4105 制造費用

25、 Manufacturing overhead材料費 Materials 管理人員工資 Executive Salaries 獎金 Wages退職金 Retirement allowance補貼 Bonus外保勞務費 Outsourcing fee福利費 Employee benefits/welfare會議費 Coferemce 加班餐費 Special duties 市內交通費 Business traveling通訊費 Correspondence 費 Correspondence 水電取暖費 Water and Steam 稅費 Taxes and dues租賃費 Rent管理費 Ma

26、intenance車輛維護費 Vehicles maintenance 油料費 Vehicles maintenance 培訓費 Education and training接待費 Entertainment 圖書、印刷費 Books and printing 運費 Transpotation 保險費 Insurance premium 支付手續費 Commission 雜費 Sundry charges 折舊費 Depreciation expense 機物 料消耗 Article of consumption 勞動保護費 Labor protection fees 季節性停工損失 Loss

27、 on seasonality cessation 4107 勞務本錢 Service costs 海歸論壇 五、損益類 Profit and loss 海歸論壇 收入 Income 業務收入 OPERATING INCOME 5101 主營業務收入 Prime operating revenue 產品銷售收入 Sales revenue 效勞收入 Service revenue5102 其他業務收入 Other operating revenue 材料銷售 Sales materials 代購代售 包裝物出 租 Wrappage lease 出讓資產使用權收入 Remise right of

28、 assets revenue 返還所得稅 Reimbursement of income tax 其他收入 Other revenue5201 投資收益 Investment income 短期投資收益 Current investment income 長期投資收益Withdrawal of entrust loansLong-term investment income 計提的委托貸款減值準備reserves5203 補貼收入 Subsidize revenue國家扶持補貼收入 Subsidize revenue from country 其他補貼收入 Other subsidize r

29、evenue 5301 營業外收入 NON-OPERA TING INCOME 非貨幣性交易收益 Non-cash deal income 現 金溢余 Cash overage 處置固定資產凈收益 Net income on disposal of fixed assets 出售無形 資產收益 Income on sales of intangible assets 固定資產盤盈 Fixed assets inventory profit 罰 款凈收入 Net amercement income 支出 Outlay 業務支出 Revenue charges 5401 主營業務 本錢 Opera

30、ting costs 產品銷售本錢 Cost of goods sold效勞本錢 Cost of service 5402 主營業務稅金及附加 Tax and associate charge 營業稅 Sales tax 消費稅 Consumption tax 城市維護建設稅 Tax for maintaining and building cities 資源稅 Resources tax 土地增值稅 Increment tax on land value 5405 其他業務支出 Other business expense 銷售其他材料本錢 Other cost of material sa

31、le 其他勞務本錢 Other cost of service 其 他業務稅金及附加費 Other tax and associate charge 費用 Expenses 5501 營業費用 Operating expenses 代銷手續費 Consignment commission charge 運雜費 Transpotation 保險 費 Insurance premium 展覽費 Exhibition fees 廣告費 Advertising fees 5502 管理費用 Adminisstrative expenses 職工工資 Staff Salaries 修理費 Repair charge 低值易耗攤銷 Article of consumption 辦公費