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会计要素
elements of accounting
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
cherub
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
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
1201
物资采购
Supplies
purchasing
1211
原材料
Raw materials
1221
包装物
Wrap page
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
1
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
Creditor’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
2
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 welfares
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
withholdings 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
217111
应交个人所得税
Personal income tax payable
2176
其他应交款
Other fund in conformity with paying
3
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
changeover 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
231101
债券面值
Face value,
Par value
231102
债券溢价
Premium on
bonds
231103
债券折价
Discount on bonds
231104
应计利息
Accrued
interest
2321
长期应付款
Long-term
account payable
应付融资租赁款
Accrued financial lease outlay
一年内到期的长期应付款
Long-
term account payable due within one year
一年后到期的长期应付款
Long-
term account payable over one year
2331
专项应付款
Special
payable
一年内到期的专项应付
Long-term special payable due within
one year
一年后到期的专项应付
Long-term special payable over one year
2341
递延税款
Deferral taxes
三、所有者权益类
OWNERS''
EQUITY
资本
Capita
3101
实收资本
(
或股本
) Paid-up capital(or stock)
实收资本
Pail-up
capital
实收股本
Paid-up stock
3103
已归还投资
Investment
Returned
公积
3111
资本公积
Capital
reserve
311101
资本
(
或股本
)
溢价
Capital(or Stock) premium
311102
接受捐赠非现金资产准备
Receive non-cash donate reserve
311103
股权投资准备
Stock right investment reserves
311105
拨款转入
Allocate sums changeover in
311106
外币资本折算差额
Foreign currency capital
311107
其他资本公积
Other capital reserve
3121
盈余公积
Surplus
reserves
312101
法定盈余公积
Legal
surplus
312102
任意盈余公积
Free
surplus reserves
312103
法定公益金
Legal
public welfare fund
312104
储备基金
Reserve fund
312105
企业发展基金
Enterprise expansion fund
312106
利润归还投资
Profits capitalized on return of
investment
4