-
其他应交款
:other payable value
(amount)
应交费用
:payable
expenses(cost,fee)
应付抵押账款
: mortgage payable
应付
(
未付
)
票据
:bill payable(
B/P); note payable
应偿债务
: debt repayable
应缴股本
:payable
shares
短期借款
Short-term borrowing
预收账款
Deposit
received
代销商品款
Proxy sale goods revenue
应付工资
Accrued
wages
应付福利费
Accrued welfarism
应付股利
Dividends
payable
应交税金
Tax payable
应交增值税
value added
tax payable
进项税额
Withholdings on VAT
已交税金
Paying tax
转出未交增值税
Unpaid VAT changeover
减免税款
Tax
deduction
销项税额
Substituted money on VAT
出口退税
Tax
reimbursement for export
进项税额转出
Changeover
withnoldings on VAT
出口抵减内销产品应纳税额
Export deduct domestic sales goods tax
转出多交增值税
Overpaid VAT changeover
未交增值税
Unpaid VAT
应交营业税
Business tax payable
应交消费税
Consumption
tax payable
应交资源税
Resources
tax payable
应交所得税
Income tax
payable
应交土地增值税
Increment tax on land value payable
应交城市维护建设税
Tax for maintaining and building cities
payable
应交个人所得税
Personal income tax payable
其他应付款
Other
payables
一、
资产类
Assets
流动资产
Current assets
货币资金
Cash and
cash equivalents
1001
现金
Cash
1002
银行存款
Cash in bank
1009
其他货币资金
Other cash
and cash equivalents
100901
外埠存款
Other city
Cash in bank
100902
银行本票
Cashier''s
cheque
100903
银行汇票
Bank draft
100904
信用卡
Credit card
100905
信用证保证金
L/C
Guarantee deposits
100906
存出投资款
Refundable
deposits
1101
短期投资
Short-term
investments
110101
股票
Short-term
investments - stock
110102
债券
Short-term
investments - corporate bonds
110103
基金
Short-term investments - corporate
funds
110110
其他
Short-term
investments - other
1102
短期投资跌价准备
Short-
term investments falling price reserves
应收款
Account receivable
1111
应收票据
Note receivable
银行承兑汇票
Bank
acceptance
商业承兑汇票
Trade
acceptance
1121
应收股利
Dividend
receivable
1122
应收利息
Interest
receivable
1131
应收账款
Account
receivable
1133
其他应收款
Other notes
receivable
1141
坏账准备
Bad debt
reserves
1151
预付账款
Advance
money
1161
应收补贴款
Cover
deficit by state subsidies of receivable
库存资产
Inventories
1201
物资采购
Supplies
purchasing
1211
原材料
Raw materials
1221
包装物
Wrappage
1231
低值易耗品
Low-value
consumption goods
1232
材料成本差异
Materials
cost variance
1241
自制半成品
Semi-
Finished goods
1243
库存商品
Finished
goods
1244
商品进销差价
Differences between purchasing and
selling price
1251
委托加工物资
Work in
process - outsourced
1261
委托代销商品
Trust to
and sell the goods on a commission basis
1271
受托代销商品
Commissioned and sell the goods on a
commission basis
1281
存货跌价准备
Inventory
falling price reserves
1291
分期收款发出商品
Collect
money and send out the goods by stages
1301
待摊费用
Deferred and prepaid expenses
长期投资
Long-term investment
1401
长期股权投资
Long-term investment on stocks
140101
股票投资
Investment
on stocks
140102
其他股权投资
Other
investment on stocks
1402
长期债权投资
Long-term
investment on bonds
140201
债券投资
Investment
on bonds
140202
其他债权投资
Other
investment on bonds
1421
长期投资减值准备
Long-
term investments depreciation reserves
股权投资减值准备
Stock
rights investment depreciation reserves
债权投资减值准备
Bcreditor''s rights investment
depreciation reserves
1431
委托贷款
Entrust
loans
143101
本金
Principal
143102
利息
Interest
143103
减值准备
Depreciation
reserves
1501
固定资产
Fixed assets
房屋
Building
建筑物
Structure
机器设备
Machinery equipment
运输设备
Transportation facilities
工具器具
Instruments
and implement
1502
累计折旧
Accumulated
depreciation
1505
固定资产减值准备
Fixed
assets depreciation reserves
房屋、建筑物减值准备
Building/structure depreciation
reserves
机器设备减值准备
Machinery equipment depreciation
reserves
1601
工程物资
Project
goods and material
160101
专用材料
Special-
purpose material
160102
专用设备
Special-
purpose equipment
160103
预付大型设备款
Prepayments for equipment
160104
为生产准备的工具及器具
Preparative instruments and implement
for fabricate
1603
在建工程
Construction-in-process
安装工程
Erection
works
在安装设备
Erecting equipment-in-process
技术改造工程
Technical innovation project
大修理工程
General overhaul project
1605
在建工程减值准备
Construction-in-process depreciation
reserves
1701
固定资产清理
Liquidation of fixed assets
1801
无形资产
Intangible assets
专利权
Patents
非专利技术
Non-Patents
商标权
Trademarks,
Trade names
著作权
Copyrights
土地使用权
Tenure
商誉
Goodwill
1805
无形资产减值准备
Intangible Assets depreciation reserves
专利权减值准备
Patent rights depreciation reserves
商标权减值准备
trademark rights depreciation reserves
1815
未确认融资费用
Unacknowledged financial charges
待处理财产损溢
Wait deal assets loss or income
1901
长期待摊费用
Long-term
deferred and prepaid expenses
1911
待处理财产损溢
Wait deal assets loss or income
191101
待处理流动资产损溢
Wait deal intangible assets loss or
income
191102
待处理固定资产损溢
Wait deal fixed assets loss or income
二、负债类
Liability
短期负债
Current liability
2101
短期借款
Short-term borrowing
2111
应付票据
Notes payable
银行承兑汇票
Bank
acceptance
商业承兑汇票
Trade
acceptance
2121
应付账款
Account
payable
2131
预收账款
Deposit
received
2141
代销商品款
Proxy sale
goods revenue
2151
应付工资
Accrued
wages
2153
应付福利费
Accrued
welfarism
2161
应付股利
Dividends
payable
2171
应交税金
Tax payable
217101
应交增值税
value added
tax payable
21710101
进项税额
Withholdings
on VAT
21710102
已交税金
Paying tax
21710103
转出未交增值税
Unpaid
VAT changeover
21710104
减免税款
Tax
deduction
21710105
销项税额
Substituted
money on VAT
21710106
出口退税
Tax
reimbursement for export
21710107
进项税额转出
Changeover withnoldings on VAT
21710108
出口抵减内销产品应纳税额
Export deduct domestic sales goods tax
21710109
转出多交增值税
Overpaid
VAT changeover
21710110
未交增值税
Unpaid VAT
217102
应交营业税
Business
tax payable
217103
应交消费税
Consumption
tax payable
217104
应交资源税
Resources
tax payable
217105
应交所得税
Income tax
payable
217106
应交土地增值税
Increment
tax on land value payable
217107
应交城市维护建设税
Tax for maintaining and building cities
payable
217108
应交房产税
Housing
property tax payable
217109
应交土地使用税
Tenure
tax payable
217110
应交车船使用税
Vehicle
and vessel usage license plate tax(VVULPT) payable
217111
应交个人所得税
Personal
income tax payable
2176
其他应交款
Other fund
in conformity with paying
2181
其他应付款
Other payables
2191
预提费用
Drawing expense in advance
其他负债
Other
liabilities
2201
待转资产价值
Pending
changerover assets value
2211
预计负债
Anticipation liabilities
长期负债
Long-term
Liabilities
2301
长期借款
Long-term
loans
一年内到期的长期借款
Long-term loans due within one year
一年后到期的长期借款
Long-term loans due over one year
2311
应付债券
Bonds
payable
-
-
-
-
-
-
-
-
-
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