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1、一、資產(chǎn)類(lèi)Assets流動(dòng)資產(chǎn)Currentassets貨幣資金Cashcashequivalents1001現(xiàn)金Cash1002銀行存款Cashinbank1009其他貨幣資金Othercashcashequivalents100901外埠存款OthercityCashinbank100902銀行本票Cashierscheque100903銀行匯票Bankdraft100904信用卡Creditcard100905信用證保證金LCGu
2、aranteedeposits100906存出投資款Refundabledeposits1101短期投資Shtterminvestments110101股票Shtterminvestmentsstock110102債券Shtterminvestmentscpatebonds110103基金Shtterminvestmentscpatefunds110110其他Shtterminvestmentsother1102短期投資跌價(jià)準(zhǔn)備Shtt
3、erminvestmentsfallingpricereserves應(yīng)收款A(yù)ccountreceivable1111應(yīng)收票據(jù)Notereceivable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance1121應(yīng)收股利Dividendreceivable1122應(yīng)收利息Interestreceivable1131應(yīng)收賬款A(yù)ccountreceivable1133其他應(yīng)收款Othernotesreceiva
4、ble1141壞賬準(zhǔn)備Baddebtreserves1151預(yù)付賬款A(yù)dvancemoney1161應(yīng)收補(bǔ)貼款Coverdeficitbystatesubsidiesofreceivable庫(kù)存資產(chǎn)Inventies1201物資采購(gòu)Suppliespurchasing1211原材料Rawmaterials1221包裝物Wrappage1231低值易耗品Lowvalueconsumptiongoods1232材料成本差異Materials
5、costvariance1241自制半成品SemiFinishedgoods1243庫(kù)存商品Finishedgoods1244商品進(jìn)銷(xiāo)差價(jià)Differencesbetweenpurchasingsellingprice1251委托加工物資Wkinprocessoutsourced1261委托代銷(xiāo)商品Trusttosellthegoodsonacommissionbasis1271受托代銷(xiāo)商品Commissionedsellthegood
6、sonacommissionbasis1281存貨跌價(jià)準(zhǔn)備Inventyfallingpricereserves1291分期收款發(fā)出商品Collectmoneysendoutthegoodsbystages1301待攤費(fèi)用Deferredprepaidexpenses專(zhuān)利權(quán)減值準(zhǔn)備Patentrightsdepreciationreserves商標(biāo)權(quán)減值準(zhǔn)備trademarkrightsdepreciationreserves1815未
7、確認(rèn)融資費(fèi)用Unacknowledgedfinancialges待處理財(cái)產(chǎn)損溢Waitdealassetslossincome1901長(zhǎng)期待攤費(fèi)用Longtermdeferredprepaidexpenses1911待處理財(cái)產(chǎn)損溢Waitdealassetslossincome191101待處理流動(dòng)資產(chǎn)損溢Waitdealintangibleassetslossincome191102待處理固定資產(chǎn)損溢Waitdealfixedasse
8、tslossincome二、負(fù)債類(lèi)Liability短期負(fù)債Currentliability2101短期借款Shttermbrowing2111應(yīng)付票據(jù)Notespayable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance2121應(yīng)付賬款A(yù)ccountpayable2131預(yù)收賬款Depositreceived2141代銷(xiāo)商品款Proxysalegoodsrevenue2151應(yīng)付工資Accruedw
9、ages2153應(yīng)付福利費(fèi)Accruedwelfarism2161應(yīng)付股利Dividendspayable2171應(yīng)交稅金Taxpayable217101應(yīng)交增值稅valueaddedtaxpayable21710101進(jìn)項(xiàng)稅額WithholdingsonVAT21710102已交稅金Payingtax21710103轉(zhuǎn)出未交增值稅UnpaidVATchangeover21710104減免稅款Taxdeduction21710105銷(xiāo)項(xiàng)
10、稅額SubstitutedmoneyonVAT21710106出口退稅Taxreimbursementfexpt21710107進(jìn)項(xiàng)稅額轉(zhuǎn)出ChangeoverwithnoldingsonVAT21710108出口抵減內(nèi)銷(xiāo)產(chǎn)品應(yīng)納稅額Exptdeductdomesticsalesgoodstax21710109轉(zhuǎn)出多交增值稅OverpaidVATchangeover21710110未交增值稅UnpaidVAT217102應(yīng)交營(yíng)業(yè)稅Bus
11、inesstaxpayable217103應(yīng)交消費(fèi)稅Consumptiontaxpayable217104應(yīng)交資源稅Resourcestaxpayable217105應(yīng)交所得稅Incometaxpayable217106應(yīng)交土地增值稅Incrementtaxonlvaluepayable217107應(yīng)交城市維護(hù)建設(shè)稅Taxfmaintainingbuildingcitiespayable217108應(yīng)交房產(chǎn)稅Housingpropert
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