中英文会计报表1

会计科目名称和编号Chart of Accounts顺序号编号110012100231009

100901

100902

100903

100904

100905

100906

41101

110101

110102

110103

110110

5110261111711218112291131101133111141121151131161141201151211161221171231181232191241201243211244221251231261241271251281261291271301281401

140101

140102

291402

140201

140202名称一、资产类现金银行存款其他货币资金外埠存款银行本票银行汇票信用卡信用证保证金存出投资款短期投资股票债券基金其他短期投资跌价准备应收票据应收股利应收利息应收账款其他应收款坏账准备预付账款应收补贴款物资采购原材料包装物低值易耗品材料成本差异自制半成品库存商品商品进销差价委托加工物资委托代销商品受托代销商品存货跌价准备分期收款发出商品待摊费用长期股权投资股票投资其他股权投资长期债权投资债券投资其他债权投资NO.CodeTitleI. Assets11001Cash on hand21002Cash in bank31009Other monetary funds100901Deposits in other cities100902Cashier's Check100903Bank draft100904Credit Card100905L/C guarantee deposit100906Investment paid41101Short-term investments110101Stock110102Bond110103Fund110110Others51102Provision for short-term investment Write—down61111Notes receivable71121Dividend receivable81122Interest receivable91131Accounts receivable101133Other receivables111141Provision for bad debts121151Advances to suppliers131161Subsidies receivable141201Materials purchased151211Raw materials161221Packaging materials171231Low-valued consumables181232Cost variance of materials191241Self-manufactured semi-finished product201243Goods on hand211244Margin between Selling and purchasing prices221251Materials on Consignment for further processing231261Goods on consignment241271Fiduciary goods for sale251281Provision for inventory write-down261291Goods on installment sale271301Prepaid expenses281401Long-term equity investments140101Stock investment140102Other equity investment291402Long-term debt investments140201Bond investment140202Other debt investment

301421长期投资减值准备311431委托贷款

143101本金143102利息143103减值准备321501固定资产331502累计折旧341505固定资产减值准备351601工程物资

160101专用材料160102专用设备160103预付大型设备款160104为生产准备的工具及器

具

361603在建工程371605在建工程减值准备381701固定资产清理391801无形资产401805无形资产减值准备411815未确认融资费用421901长期待摊费用431911待处理财产损溢

191101待处理流动资产损溢191102待处理固定资产损溢

二、负债类

442101短期借款452111应付票据462121应付账款472131预收账款482141代销商品款492151应付工资502153应付福利费512161应付股利522171应交税金

217101应交增值税21710101进项税额21710102已交税金21710103转出未交增值税21710104减免税款21710105销项税额21710106出口退税21710107进项税额转出21710108出口抵减内销产品应纳

税额

21710109转出多交增值税21710110未交增值税217102应交营业税301421Provision for impairment of long-term investments311431Designated loan receivable143101Principal143102Interest143103Provision for impairment321501Fixed assets331502Accumulated depreciation341505Provision for impairment of fixed assets351601Construction materials160101Materials for special use160102Equipment for special use160103Advances to suppliers of giant equipment160104Tools and apparatus for use in production361603Construction in progress371605Provision for impairment of construction in progress381701Disposal of fixed assets391801Intangible assets401805Provision for impairment of intangible assets411815Unrecognized financing expenses421901Long-term prepayments431911Asset gain or loss in suspense191101Current asset gain or loss in suspense191102Fixed asset gain or loss in suspenseII. Liabilities442101Short-term loans452111Notes payable462121Accounts payable472131Advances from customers482141Consignment-in money492151Accrued payroll502153Welfare expenses payable512161Dividend payable522171Taxes payable217101VAT payable21710101Input VAT21710102Taxes paid21710103Transfer-out of unpaid VAT21710104VAT deductions and exemptions21710105Output VAT21710106Refund of export duty21710107Transfer-out of input VAT21710108Exportdutydeductiblefromtaxespayableondomesticsales21710109Transfer-out of overpaid VAT21710110Unpaid VAT217102Business tax payable

217104217105217106217107217108217109217110217111532176542181552191562201572211582301592311

231101231102231103231104602321612331622341633101643103653111

311101311102311103311104311105311106311107663121

312101312102312103312104312105312106673131683141

314101314102314103应交消费税应交资源税应交所得税应交土地增值税应交城市维护建设税应交房产税应交土地使用税应交车船使用税应交个人所得税其他应交款其他应付款预提费用待转资产价值预计负债长期借款应付债券债券面值债券溢价债券折价应计利息长期应付款专项应付款递延税款三、所有者权益类实收资本(或股本)归还投资资本公积资本(或股本)溢价接受捐赠非现金资产准备接受现金捐赠股权投资准备拨款转入外币资本折算差额其他资本公积盈余公积法定盈余公积任意盈余公积法定公益金储备基金企业发展基金利润归还投资本年利润利润分配其他转入提取法定盈余公积提取法定公益金217104Resources tax payable217105Income tax payable217106Land appreciation tax payable217107Urban construction and maintenance tax payable217108Property tax payable217109Land use tax payable217110Vehicle and vessel usage tax payable217111Individual income tax payable532176Other payables542181Other amounts payable552191Accrued expenses562201Asset value to be carried over572211Estimated liabilities582301Long-term borrowings592311Bond payable231101Par value of bond231102Premium on bond231103Discount on bond231104Accrued interest602321Long-term payables612331Special payables622341Deferred taxesⅢ.Owners' Equity633101Paid-in capital (or stock)643103Investment returned653111Capital surplus311101Premium on capital (or stock)311102Reserve of donated non-cash assets311103Cash donation311104Equity investment reserve311105Transfer-in of appropriations311106Foreign currency translation difference311107Other capital surplus663121Surplus reserve312101Statutory surplus reserve312102Discretionary surplus reserve312103Statutory public welfare fund312104Reserve fund312105Enterprise expansion fund312106Profit capitalized on return of investment673131Profit for the year683141Profit distribution314101Other transfer-ins314102Appropriation of statutory surplus reserve314103Appropriation of statutory public welfare fund

314105314106314107314108314109314110314111314115694101

410101410102704105714107725101735102745201755203765301775401785402795405805501815502825503835601845701855801提取储备基金提取企业发展基金提取职工奖励及福利基金利润归还投资应付优先股股利提取任意盈余公积应付普通股股利转作资本(或股本)的普通股股利未分配利润四、成本类生产成本基本生产成本辅助生产成本制造费用劳务成本五、损益类主营业务收入其他业务收入投资收益补贴收入营业外收入主营业务成本主营业务税金及附加其他业务支出营业费用管理费用财务费用营业外支出所得税以前年度损益调整314105Appropriation of enterprise expansion fund314106Appropriation of employee welfare and bonus fund314107Profit capitalized on return of investment314108Dividend payable on preferred stock314109Appropriation of discretionary surplus reserve314110Dividend payable on common stock314111Conversionofcommonstockdividendintocapital(orstock)314115Undistributed profitIV. Costs694101Production cost410101Primary production cost410102Auxiliary production cost704105Manufacturing expenses714107Cost of serviceV. Income and losses725101Revenue from main operations735102Revenue from other operations745201Investment income755203Revenue from subsidies765301Non-operating revenue775401Cost of main operations785402Taxes and surcharge for main operations795405Expenditures on other operations805501Operating expenses815502General and administrative expenses825503Financial expenses835601Non-operating expenditures845701Income tax855801Adjustment to prior years' income and losses

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