常用的会计科目表

常用的会计科目表

发份会计科目表(中英文)

100101人民币(￥)

100102美元(dollar)

100103港币(Ho来自ngkongdollar)

100201活期存款(currrentdeposit)

10020101

10020102银存-活期-农行

10020103银存-活360问答期-中行

10020倍的普英就曾站铁女104银存-活期-兴业

1002010圆木副找5银存-活期-交通

100助座功所呢响扩聚难政旧20106银存-活期-深发

10020107银存-活期-浦发

100适治段击官北笔信造202定期存款(fixeddeposit)

1002病城华解副0201银存-定期-工行

10020202银存-定期-农行

10020203银存-定期-中行

10020204银存器很息迫劳政依功和-定期-兴业

10020205银存-定期-交通

10020206银存-定期-深发

10020207银存-定期-浦发

1009其他货币资金othercash

100901外埠调球露绿存款

100902银行汇关季析移食注孙之设容票bankdraft

100903信用卡存款creditcarddeposit

100904银行本票cashier'scheque

100905信用证保证金

100906委托存款con责十测很业讲去signeddepos渐视不以石it

1101短期投资(short-terminvestment)

110101股票(stock)

110102债券(b式银报反因杀最字房ond)

110103基金(funds)

1反写李工仍娘晚肥火倒10104其他(others)

1102短投跌价准备(short-terminvestmentimpairme青式候ntprovision)

110201股票(stock)

110202债券(bon前府厚乱造突灯条华向德d)

110203基金(funds)

110204其他(others)

1111应收票据(Notesreceivable)

11101银行承兑(b府兰家给检垂ankacceptance)

11102商业承兑(去也眼双房思职构卷波tradeacceptance)

1121应烧七收股利(dividendsreceivable)

1122应收利息(interestreceivable)

1131应收账款

1集团内部单位insidegroup

2集团外部outsidegroup

9其他others

1133其他应收款otherreceivables

1集团内部单位otherreceivables-inside

2集团外部otherreceivables-outside

8员工otherreceivables-employee

9其他otherreceivables-others

1141坏账准备provisionforbaddebt

114101应收帐款accountreceivable

114102其他应收款otherreceivables

2131预付账款Advancedtosuppliers

1集团内部单位insidegroup

2集团外部outsidegroup

9其他others

1161应收补贴款Subsidyreceivable

1192备用金

1201物资采购materialspurchasing

1205在途物资materialsintransit

1211原材料rawmaterials

121101(4)修理备用件Sparepartsforrepairandmaintenance

121102(5)燃料Fuel

1221包装物Containers

1231低值易耗品lowvaluearticles

123101办公用低耗品lowvaluearticlesforoffice

123102工具类低耗品

1232材料成本差异varianceofmaterialcost

1235产品成本差异varianceofproductcost

1241自制半成品semi-manufacturedgoods

1243库存商品Goodssoldinstock

1251委托加工物资goodsinoutsideprocessing

1261委托代销商品 consignedfinishedgoods

1271受托代销商品goodcommissioned

1281存货跌价准备ProvisionforInventoryimpairment

01原材料rawmaterials

02包装物Containers

03低值易耗品lowvaluearticles

04库存商品Goodssoldinstock

05自制半成品Semi-finishedgoods

06委托加工Storesinoutsideprocessing

07委托代销goodcommissioned

08发出商品Goodssold

09分期收款发出商品Goodssoldoninstallment

1291分期收款发出商品Goodssoldoninstallment

1292发出商品Goodssold

1301待摊费用Prepaidexpense

01低值易耗品lowvaluearticles

02预付保险prepaidinsurance

03预付租金prepaidrent

1401长期股权投资Long-termequityinvestments

01股票投资stockinvestment

01投资成本costofinvestment

02损益调整adjustmentforincome

03股权投资差额varianceofinvestment

04股权投资准备provisionforinvestment

02其他股权投资others

01投资成本costofinvestment

02损益调整adjustmentforincome

03股权投资差额varianceofinvestment

04股权投资准备provisionforinvestment

1402长期债权投资Long-termdebtinvestments

01债券投资bondinvestment

01面值bookvalue

02溢价inexcessofpar

03折价discout

04利息interest

02其他债券投资otherbondinvestent

01面值bookvalue

02溢价inexcessofpar

03折价discout

04利息interest

1421长期投资减值准备Provisionforlongterminvestmentimpairment

01长期股权投资Long-termequityinvestments

01股票投资stockinvestment

02其他股权投资otherequityinvestments

02长期债权投资Long-termdebtinvestments

01债券投资bondinvestment

02其他债券投资otherbondinvestent

1431委托贷款consignedloan

1501固定资产fixedasset

01房屋及建筑物Buildings

02存储设施storage

03运输设备Transportionvehicles

04机器设备Machineryandequipment

05办公设备officeequipment

06电子设备Electronicsequipment

07仪器/仪表

1502累计折旧accumulateddepreciation

01房屋及建筑物Buildings

02存储设备storageequipment

03运输设备Transportionvehicles

04机器设备Machineryandequipment

05办公设备officeequipment

06电子设备Electronicsequipment

07仪器/仪表

1505固定资产减值准备provisionforfixedassetimpairment

1601工程物资Coostructionsupplies

01专用材料specialmaterials

02专用设备specialequipment

03为生产准备的工具及器具facilitypreparedforproduction

1603在建工程constructionworkinprocess

01建筑工程Expenditureonconstructionwork

02安装工程Expenditureoninstallationswork

03在安装设备Paymenttocontractorinadvance

1605在建工程减值准备Provisionforconstructionworkinprocessimpairment

01建筑工程Expenditureonconstructionwork

02安装工程Expenditureoninstallationswork

03在安装设备Paymenttocontractorinadvance

1701固定资产清理clearanceoffixedasset(Fixedassetspendingdisposal)

1801无形资产intangibleasset

01土地使用权Landoccupancyright

02sap系统sapsystem

03计算机软件computersoftware

1805无形资产减值准备allowanceforintangibelassets

01土地使用权usefructforland

02sap系统sapsystem

03计算机软件computersoftware

99其他oterhs

1815未确认融资费用Uncertainedfinanceexpense

1901长期待摊费用Long-termprepaidassets

1911待处理财产损溢

01待处理流动资产损溢

02待处理固定资产损溢

2101短期借款shorttermload

01抵押借款loaninmaotagae

02担保借款loaninassurance

03信用借款loanincredt

2105应付短期债券shorttermbond

01面值bookvalue

02利息intrest

1218内部应付款internalaccoutsreceivable

2111应付票据n0tepayable

211101银行承兑bankacceptance

211102商业承兑tradeacceptance

2120专项应付帐款specialaccountpayable

2121应付账款accountpayable

1集团内部单位inside

2集团外部outside

2131预收账款Accountsadvancedfromcustomers

1集团内部单位inside

2集团外部outside

2141代销商品款

2151应付工资Accruedpayroll

01基本工资basicsalary

02奖金bonuse

03补贴allowance

04加班费call-backpay

99其他others

2153应付福利费Welfarebenefitspayable

01提取部分

02福利人员及医药费

03职工困难

99其他

2155应付利息interestapybale

2161应付股利Dividendspayable

2171应交税金Taxespayable

217101应交增值税valueaddedtaxpayable

21710101进项税额VATonpurchase

2171010101税率17%

2171010102税率13%

2171010103税率7%

21710102

21710103已交税金VATpaid

21710104减免税款VATreducedandexempted

21710105出口抵减内销产品应纳税额VATpayableondomesticsalesoffsetagainstVATonpurchaseforexportsales

21710106转出未交增值税TransferoutoverpaidVAT

21710107转出多交增值税TransferoutunpaidVAT

21710108出口退税VATrefundforexportedgoods

21710109进项税额转出TransferoutunpaidVAT

21710110销项税额VATonsales

01非保税

02保税

217102未交增值税unpayedvalueaddedtax

217103应交营业税saletaxpayable

217104应交所得税incometaxpayable

217105应交房产税Urbanrealestatetaxpayable

217106应交土地使用税

217107应交城建税

217108应交车船使用税Vehiclandvesselusagelicencepaltetaxpayable

217109应交个人所得税personaleincometaxpayable

217110应交印花税Stamptaxpayable

217111进口关税Importcustomsdutypayable

2176其他应交款

01教育经费educationexpense

02提围费

2181其他应付款otherpayables

218101工会经费tradunionexpense

218102代扣代缴

01代扣代缴公积金

02代扣代缴社保费

03代扣代缴个人所得税

2191预提费用Accruedexpenses

01修理费repairmentexpense

2201待转资产价值

2205递延收益deferredincome

2211预计负债Provisionsforforeseeableliabilities

2301长期借款longtermloan

230101抵押借款loaninmaotagae

23010101本金bookvalue

23010102利息interest

230102信用借款loanincredt

23010201本金bookvalue

23010202利息interest

230103担保借款loaninassurance

23010301本金bookvalue

23010302利息interest

230104其他others

2311应付债券bondpayable

2321长期应付款Payablesdueafteroneyear

2331专项应付款Govermmentgrantspayable

2341递延税款Deferredtax

2351其他负债oterhdebt

3101股本(实收资本)Registeredcapital

01中方投资Chineseinvestment

01小虎岛公司xiaohudaocompany

02外方投资Foreigninvestment

01泰山集团TITANGroup

3103已归还投资xiaohudaocompany

01中方投资Chineseinvestment

01XX公司Investmentsreturned

02外方投资Foreigninvestment

01XX集团XXGroup

3111资本公积Capitalsurplus

01资本(或股本)溢价capitalinexcessofpar

02接受捐赠非现金资产准备donatednon-cashassent

03接受现金捐赠donatedcash

04股权投资准备provisionforquityinvestment

05拨款转入transferin

99其他资本公积others

3121盈余公积Surplusreserve

01法定盈余公积Statutorysurplusreserve

02任意盈余公积Discretionarysurplusreserve

03员工奖励及福利基金Staffandworkers'bonusandsalfare

04储备基金Reservefund

05企业发展基金Enterpriseexpansionfund

3131本年利润currentyearprofit(annualprofit)

3141利润分配distributedprofit

01未分配利润Undistributedprofit

02计提法定盈余公积Statutorysurplusreserve

03计提任意盈余公积Discretionarysurplusreserve

04计提员工奖励及福利基金Staffandworkers'bonusandsalfare

05计提储备基金Reservefund

06计提企业发展基金Enterpriseexpansionfund

07利润归还投资Profitscapitalisedonreturnofinvestment

99应付利润profitpayable