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會計科目名稱和編號 |
Chart of Accounts | ||||
| 順序號 | 編號 | 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 | Cashier'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 | Short-term investments |
| 110101 | 股票 | 110101 | Stock | ||
| 110102 | 債券 | 110102 | Bond | ||
| 110103 | 基金 | 110103 | Fund | ||
| 110110 | 其他 | 110110 | Others | ||
| 5 | 1102 | 短期投資跌價準備 | 5 | 1102 | Provision for short-term 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 | Low-valued consumables |
| 18 | 1232 | 材料成本差異 | 18 | 1232 | Cost variance of materials |
| 19 | 1241 | 自制半成品 | 19 | 1241 | Self-manufactured semi-finished product |
| 20 | 1243 | 庫存商品 | 20 | 1243 | Goods on hand |
| 21 | 1244 | 商品進銷差價 | 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 | 存貨跌價準備 | 25 | 1281 | Provision for inventory write-down |
| 26 | 1291 | 分期收款發(fā)出商品 | 26 | 1291 | Goods on installment sale |
| 27 | 1301 | 待攤費用 | 27 | 1301 | Prepaid expenses |
| 28 | 1401 | 長期股權(quán)投資 | 28 | 1401 | Long-term 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 | Long-term debt investments |
| 140201 | 債券投資 | 140201 | Bond investment | ||
| 140202 | 其他債權(quán)投資 | 140202 | Other debt investment | ||
| 30 | 1421 | 長期投資減值準備 | 30 | 1421 | Provision for impairment of long-term investments |
| 31 | 1431 | 委托貸款 | 31 | 1431 | Designated loan receivable |
| 143101 | 本金 | 143101 | Principal | ||
| 143102 | 利息 | 143102 | Interest | ||
| 143103 | 減值準備 | 143103 | Provision for impairment | ||
| 32 | 1501 | 固定資產(chǎn) | 32 | 1501 | Fixed assets |
| 33 | 1502 | 累計折舊 | 33 | 1502 | Accumulated depreciation |
| 34 | 1505 | 固定資產(chǎn)減值準備 | 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)減值準備 | 40 | 1805 | Provision for impairment of intangible assets |
| 41 | 1815 | 未確認融資費用 | 41 | 1815 | Unrecognized financing expenses |
| 42 | 1901 | 長期待攤費用 | 42 | 1901 | Long-term prepayments |
| 43 | 1911 | 待處理財產(chǎn)損溢 | 43 | 1911 | Asset gain or loss in suspense |
| 191101 | 待處理流動資產(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、負債類 | II. Liabilities | ||||
| 44 | 2101 | 短期借款 | 44 | 2101 | Short-term 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 | Consignment-in money |
| 49 | 2151 | 應(yīng)付工資 | 49 | 2151 | Accrued payroll |
| 50 | 2153 | 應(yīng)付福利費 | 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 | 進項稅額 | 21710101 | Input VAT | ||
| 21710102 | 已交稅金 | 21710102 | Taxes paid | ||
| 21710103 | 轉(zhuǎn)出未交增值稅 | 21710103 | Transfer-out of unpaid VAT | ||
| 21710104 | 減免稅款 | 21710104 | VAT deductions and exemptions | ||
| 21710105 | 銷項稅額 | 21710105 | Output VAT | ||
| 21710106 | 出口退稅 | 21710106 | Refund of export duty | ||
| 21710107 | 進項稅額轉(zhuǎn)出 | 21710107 | Transfer-out 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 | Transfer-out 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)交消費稅 | 217103 | Consumption tax payable | ||
| 217104 | 應(yīng)交資源稅 | 217104 | Resources tax payable | ||
| 217105 | 應(yīng)交所得稅 | 217105 | Income tax payable | ||
| 217106 | 應(yīng)交土地增值稅 | 217106 | Land appreciation tax payable | ||
| 217107 | 應(yīng)交城市維護建設(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)交個人所得稅 | 217111 | Individual income 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)提費用 | 55 | 2191 | Accrued expenses |
| 56 | 2201 | 待轉(zhuǎn)資產(chǎn)價值 | 56 | 2201 | Asset value to be carried over |
| 57 | 2211 | 預(yù)計負債 | 57 | 2211 | Estimated liabilities |
| 58 | 2301 | 長期借款 | 58 | 2301 | Long-term 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 | 231102 | Premium on bond | ||
| 231103 | 債券折價 | 231103 | Discount on bond | ||
| 231104 | 應(yīng)計利息 | 231104 | Accrued interest | ||
| 60 | 2321 | 長期應(yīng)付款 | 60 | 2321 | Long-term payables |
| 61 | 2331 | 專項應(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 .Owners' Equity | ||||
| 63 | 3101 | 實收資本 ( 或股本 ) | 63 | 3101 | Paid-in 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 | 311101 | Premium on capital (or stock) | ||
| 311102 | 接受捐贈非現(xiàn)金資產(chǎn)準備 | 311102 | Reserve of donated non-cash assets | ||
| 311103 | 接受現(xiàn)金捐贈 | 311103 | Cash donation | ||
| 311104 | 股權(quán)投資準備 | 311104 | Equity investment reserve | ||
| 311105 | 撥款轉(zhuǎn)入 | 311105 | Transfer-in 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 | 儲備基金 | 312104 | Reserve fund | ||
| 312105 | 企業(yè)發(fā)展基金 | 312105 | Enterprise expansion fund | ||
| 312106 | 利潤歸還投資 | 312106 | Profit capitalized on return of investment | ||
| 67 | 3131 | 本年利潤 | 67 | 3131 | Profit for the year |
| 68 | 3141 | 利潤分配 | 68 | 3141 | Profit distribution |
| 314101 | 其他轉(zhuǎn)入 | 314101 | Other transfer-ins | ||
| 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 | 提取職工獎勵及福利基金 | 314106 | Appropriation of employee welfare and bonus fund | ||
| 314107 | 利潤歸還投資 | 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 common stock | ||
| 314111 | 轉(zhuǎn)作資本 ( 或股本 ) 的普通股股利 | 314111 | Conversion of common stock dividend into capital (or stock) | ||
| 314115 | 未分配利潤 | 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 | 制造費用 | 70 | 4105 | Manufacturing expenses |
| 71 | 4107 | 勞務(wù)成本 | 71 | 4107 | Cost of service |
| 五、損益類 | V. Income and losses | ||||
| 72 | 5101 | 主營業(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 income |
| 75 | 5203 | 補貼收入 | 75 | 5203 | Revenue from subsidies |
| 76 | 5301 | 營業(yè)外收入 | 76 | 5301 | Non-operating revenue |
| 77 | 5401 | 主營業(yè)務(wù)成本 | 77 | 5401 | Cost of main operations |
| 78 | 5402 | 主營業(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 | 營業(yè)費用 | 80 | 5501 | Operating expenses |
| 81 | 5502 | 管理費用 | 81 | 5502 | General and administrative expenses |
| 82 | 5503 | 財務(wù)費用 | 82 | 5503 | Financial expenses |
| 83 | 5601 | 營業(yè)外支出 | 83 | 5601 | Non-operating expenditures |
| 84 | 5701 | 所得稅 | 84 | 5701 | Income tax |
| 85 | 5801 | 以前年度損益調(diào)整 | 85 | 5801 | Adjustment to prior years' income and losses |
| 北京 | 天津 | 上海 | 江蘇 | 山東 |
| 安徽 | 浙江 | 江西 | 福建 | 深圳 |
| 廣東 | 河北 | 湖南 | 廣西 | 河南 |
| 海南 | 湖北 | 四川 | 重慶 | 云南 |
| 貴州 | 西藏 | 新疆 | 陜西 | 山西 |
| 寧夏 | 甘肅 | 青海 | 遼寧 | 吉林 |
| 黑龍江 | 內(nèi)蒙古 |
