英文会计

英文会计科目

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

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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

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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 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 Long-term account payable due within one year

一年后到期的长期应付 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 Paicl-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 Cpital(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 expension fund 312106 利润归还投资 Profits capitalizad on return of investment 利润 Profits

3131 本年利润 Current year profits 3141 利润分配 Profit distribution 314101 其他转入 Other chengeover in

314102 提取法定盈余公积 Withdrawal legal surplus 314103 提取法定公益金 Withdrawal legal public welfare funds

314104 提取储备基金 Withdrawal reserve fund

314105 提取企业发展基金 Withdrawal reserve for business expansion

314106 提取职工奖励及福利基金 Withdrawal staff and

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workers'' bonus and welfare fund

314107 利润归还投资 Profits capitalizad on return of investment

314108 应付优先股股利 Preferred Stock dividends payable

314109 提取任意盈余公积 Withdrawal other common accumulation fund

314110 应付普通股股利 Common Stock dividends payable

314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)

314115 未分配利润 Undistributed profit

四、成本类 Cost

4101 生产成本 Cost of manufacture

410101 基本生产成本 Base cost of manufacture 410102 辅助生产成本 Auxiliary cost of manufacture 4105 制造费用 Manufacturing overhead 材料费 Materials

管理人员工资 Executive Salaries 奖金 Wages

退职金 Retirement allowance 补贴 Bonus

外保劳务费 Outsourcing fee 福利费 Employee benefits/welfare 会议费 Coferemce 加班餐费 Special duties 市内交通费 Business traveling 通讯费 Correspondence 电话费 Correspondence 水电取暖费 Water and Steam 税费 Taxes and dues 租赁费 Rent 管理费 Maintenance

车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance 培训费 Education and training 接待费 Entertainment

图书、印刷费 Books and printing 运费 Transpotation 保险费 Insurance premium 支付手续费 Commission 杂费 Sundry charges 折旧费 Depreciation expense 机物料消耗 Article of consumption 劳动保护费 Labor protection fees

季节性停工损失 Loss on seasonality cessation 4107 劳务成本 Service costs

五、损益类 Profit and loss

收入 Income

业务收入 OPERATING INCOME

5101 主营业务收入 Prime operating revenue 产品销售收入 Sales revenue 服务收入 Service revenue

5102 其他业务收入 Other operating revenue 材料销售 Sales materials 代购代售

包装物出租 Wrappage lease

出让资产使用权收入 Remise right of assets revenue 返还所得税 Reimbursement of income tax 其他收入 Other revenue

5201 投资收益 Investment income 短期投资收益 Current investment income 长期投资收益 Long-term investment income

计提的委托贷款减值准备 Withdrawal of entrust loans reserves

5203 补贴收入 Subsidize revenue

国家扶持补贴收入 Subsidize revenue from country 其他补贴收入 Other subsidize revenue

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5301 营业外收入 NON-OPERATING INCOME 非货币性交易收益 Non-cash deal income 现金溢余 Cash overage

处置固定资产净收益 Net income on disposal of fixed assets

出售无形资产收益 Income on sales of intangible assets 研究与开发费 Research and development expense 福利费 Employee benefits/welfare 职工教育经费 Personnel education 待业保险费 Unemployment insurance 劳动保险费 Labour insurance 医疗保险费 Medical insurance 固定资产盘盈 Fixed assets inventory profit 罚款净收入 Net amercement income 支出 Outlay

业务支出 Revenue charges

5401 主营业务成本 Operating costs 产品销售成本 Cost of goods sold 服务成本 Cost of service

5402 主营业务税金及附加 Tax and associate charge 营业税 Sales tax 消费税 Consumption tax

城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax

土地增值税 Increment tax on land value 5405 其他业务支出 Other business expense 销售其他材料成本 Other cost of material sale 其他劳务成本 Other cost of service

其他业务税金及附加费 Other tax and associate charge 费用 Expenses

5501 营业费用 Operating expenses

代销手续费 Consignment commission charge 运杂费 Transpotation 保险费 Insurance premium 展览费 Exhibition fees 广告费 Advertising fees

5502 管理费用 Adminisstrative expenses 职工工资 Staff Salaries 修理费 Repair charge

低值易耗摊销 Article of consumption 办公费 Office allowance 差旅费 Travelling expense 工会经费 Labour union expenditure

会议费 Coferemce

聘请中介机构费 Intermediary organs 咨询费 Consult fees 诉讼费 Legal cost

业务招待费 Business entertainment 技术转让费 Technology transfer fees

矿产资源补偿费 Mineral resources compensation fees 排污费 Pollution discharge fees 房产税 Housing property tax

车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax 印花税 Stamp tax

5503 财务费用 Finance charge 利息支出 Interest exchange 汇兑损失 Foreign exchange loss 各项手续费 Charge for trouble

各项专门借款费用 Special-borrowing cost 5601 营业外支出 Nonbusiness expenditure 捐赠支出 Donation outlay 减值准备金 Depreciation reserves 非常损失 Extraordinary loss

处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets 固定资产盘亏 Fixed assets inventory loss 债务重组损失 Loss on arrangement 罚款支出 Amercement outlay 5701 所得税 Income tax

以前年度损益调整 Prior year income adjustment

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会计科目表（中英文） 100101 人民币(￥) 100102 美元（dollar）

100103 港币（Hongkong dollar） 100201 活期存款（currrent deposit） 10020101

10020102 银存－活期－农行 10020103 银存－活期－中行 10020104 银存－活期－兴业 10020105 银存－活期－交通 10020106 银存－活期－深发 10020107 银存－活期－浦发 100202 定期存款（fixed deposit） 10020201 银存－定期－工行 10020202 银存－定期－农行 10020203 银存－定期－中行 10020204 银存－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 other cash 100901 外埠存款

100902 银行汇票 bank draft

100903 信用卡存款 credit card deposit 100904 银行本票 cashier's cheque 100905 信用证保证金

100906 委托存款 consigned deposit 1101 短期投资 （short－term investment） 110101 股票 （stock） 110102 债券 （bond） 110103 基金 （funds） 110104 其他 （others）

1102 短投跌价准备 （short－term investment impairment provision）

110201 股票 （stock） 110202 债券 （bond）

110203 基金 （funds） 110204 其他 （others）

1111 应收票据 （Notes receivable） 11101 银行承兑 （bank acceptance） 11102 商业承兑 （trade acceptance） 1121 应收股利 （dividends receivable） 1122 应收利息 （interest receivable） 1131 应收账款

1 集团内部单位 inside group 2 集团外部 outside group 9 其他 others

1133 其他应收款 other receivables 1 集团内部单位 other receivables－inside 2 集团外部 other receivables－outside 8 员工 other receivables－employee 9 其他 other receivables－others 1141 坏账准备 provision for bad debt 114101 应收帐款 account receivable 114102 其他应收款 other receivables 2131 预付账款 Advanced to suppliers 1 集团内部单位 inside group 2 集团外部 outside group 9 其他 others

1161 应收补贴款 Subsidy receivable 1192 备用金

1201 物资采购 materials purchasing 1205 在途物资 materials in transit 1211 原材料 raw materials

121101 （4）修理备用件 Spare parts for repair and maintenance

121102 （5）燃料 Fuel 1221 包装物 Containers

1231 低值易耗品 low value articles

123101 办公用低耗品 low value articles for office 123102 工具类低耗品

1232 材料成本差异 variance of material cost 1235 产品成本差异 variance of product cost

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1241 自制半成品 semi-manufactured goods 1243 库存商品 Goods sold in stock

1251 委托加工物资 goods in outside processing 1261 委托代销商品 consigned finished goods 1271 受托代销商品 good commissioned

1281 存货跌价准备 Provision for Inventory impairment 04 利息 interest

02 其他债券投资 other bond investent 01 面值 book value 02 溢价 in excess of par 03 折价 discout 04 利息 interest

01 原材料 raw materials 02 包装物 Containers

03 低值易耗品 low value articles 04 库存商品 Goods sold in stock 05 自制半成品 Semi-finished goods 06 委托加工 Stores in outside processing 07 委托代销 good commissioned 08 发出商品 Goods sold

09 分期收款发出商品 Goods sold on installment 1291 分期收款发出商品 Goods sold on installment 1292 发出商品 Goods sold 1301 待摊费用 Prepaid expense 01 低值易耗品 low value articles 02 预付保险 prepaid insurance 03 预付租金 prepaid rent

1401 长期股权投资 Long-term equity investments 01 股票投资 stock investment 01 投资成本 cost of investment 02 损益调整 adjustment for income 03 股权投资差额 variance of investment 04 股权投资准备 provision for investment 02 其他股权投资 others 01 投资成本 cost of investment 02 损益调整 adjustment for income 03 股权投资差额 variance of investment 04 股权投资准备 provision for investment 1402 长期债权投资 Long-term debt investments 01 债券投资 bond investment 01 面值 book value 02 溢价 in excess of par 03 折价 discout

1421 长期投资减值准备 Provision for long term investment impairment

01 长期股权投资 Long-term equity investments 01 股票投资 stock investment

02 其他股权投资 other equity investments 02 长期债权投资 Long-term debt investments 01 债券投资 bond investment 02 其他债券投资 other bond investent 1431 委托贷款 consigned loan 1501 固定资产 fixed asset 01 房屋及建筑物 Buildings 02 存储设施 storage

03 运输设备 Transportion vehicles 04 机器设备 Machinery and equipment 05 办公设备 office equipment 06 电子设备 Electronics equipment 07 仪器/仪表

1502 累计折旧 accumulated depreciation 01 房屋及建筑物 Buildings 02 存储设备 storage equipment 03 运输设备 Transportion vehicles 04 机器设备 Machinery and equipment 05 办公设备 office equipment 06 电子设备 Electronics equipment 07 仪器/仪表

1505 固定资产减值准备 provision for fixed asset impairment

1601 工程物资 Coostruction supplies 01 专用材料 special materials 02 专用设备 specialequipment

03 为生产准备的工具及器具 facility prepared for

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production

1603 在建工程 construction work in process 01 建筑工程 Expenditure on construction work 02 安装工程 Expenditure on installations work 03 在安装设备 Payment to contractor in advance 1605 在建工程减值准备 Provision forconstruction work in process impairment

01 建筑工程 Expenditure on construction work 02 安装工程 Expenditure on installations work 03 在安装设备 Payment to contractor in advance 1701 固定资产清理 clearance of fixed asset（Fixed assets pending disposal）

1801 无形资产 intangible asset 01 土地使用权 Land occupancy right 02 sap系统 sap system

03 计算机软件 computer software

1805 无形资产减值准备 allowance for intangibel assets 01 土地使用权 usefruct for land 02 sap系统 sap system

03 计算机软件 computer software 99 其他 oterhs

1815 未确认融资费用 Uncertained finance expense 1901 长期待摊费用 Long-term prepaid assets 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 short term load 01 抵押借款 loan in maotagae 02 担保借款 loan in assurance 03 信用借款 loan in credt

2105 应付短期债券 short term bond 01 面值 book value 02 利息 intrest

1218 内部应付款 internal accouts receivable 2111 应付票据 n0te payable 211101 银行承兑 bank acceptance 211102 商业承兑 trade acceptance

2120 专项应付帐款 special account payable

2121 应付账款 account payable 1 集团内部单位 inside 2 集团外部 outside

2131 预收账款 Accounts advanced from customers 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 Accrued payroll 01 基本工资 basic salary 02 奖金 bonuse 03 补贴 allowance 04 加班费 call-back pay 99 其他 others

2153 应付福利费 Welfare benefits payable 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 interest apybale 2161 应付股利 Dividends payable 2171 应交税金 Taxes payable

217101 应交增值税 value added tax payable 21710101 进项税额 VAT on purchase 2171010101 税率17％ 2171010102 税率13％ 2171010103 税率7％ 21710102

21710103 已交税金 VAT paid

21710104 减免税款 VATreduced and exempted

21710105 出口抵减内销产品应纳税额 VAT payable on domestic sales offset against VAT on purchase for export sales

21710106 转出未交增值税 Transfer out overpaid VAT 21710107 转出多交增值税 Transfer out unpaid VAT

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21710108 出口退税 VAT refund for exported goods 21710109 进项税额转出 Transfer out unpaid VAT 21710110 销项税额 VAT on sales 01 非保税 02 保税

217102 未交增值税 unpayed value added tax 217103 应交营业税 sale tax payable 217104 应交所得税 income tax payable 217105 应交房产税 Urbanrealestatetax payable 217106 应交土地使用税 217107 应交城建税 217108

应

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税

230103 担保借款 loan in assurance 23010301 本金 book value 23010302 利息 interest 230104 其他 others 2311 应付债券 bond payable

2321 长期应付款 Payables due after one year 2331 专项应付款 Govermment grants payable 2341 递延税款 Deferred tax 2351 其他负债 oterh debt

3101 股本(实收资本） Registered capital 01 中方投资 Chinese investment 01 小虎岛公司 xiaohudao company 02 外方投资 Foreign investment 01 泰山集团 TITAN Group

3103 已归还投资 xiaohudao company 01 中方投资 Chinese investment 01 XX公司 Investments returned 02 外方投资 Foreign investment 01 XX集团 XX Group 3111 资本公积 Capital surplus

01 资本（或股本）溢价 capital in excess of par 02 接受捐赠非现金资产准备 donated non－cash assent 03 接受现金捐赠 donated cash

04 股权投资准备 provision for quity investment 05 拨款转入 transfer in 99 其他资本公积 others 3121 盈余公积 Surplus reserve

01 法定盈余公积 Statutory surplus reserve 02 任意盈余公积 Discretionary surplus reserve

03 员工奖励及福利基金 Staff and workers'bonus and salfare

04 储备基金 Reserve fund

05 企业发展基金 Enterprise expansion fund 3131 本年利润 current year profit（annual profit） 3141 利润分配 distributed profit 01 未分配利润 Undistributed profit

02 计提法定盈余公积 Statutory surplus reserve

Vehiclandvesselusagelicencepaltetax payable

217109 应交个人所得税 personale income tax payable 217110 应交印花税 Stamp tax payable 217111 进口关税 Import customs duty payable 2176 其他应交款

01 教育经费 education expense 02 提围费

2181 其他应付款 other payables 218101 工会经费 trad union expense 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 Accrued expenses 01 修理费 repairment expense 2201 待转资产价值

2205 递延收益 deferred income

2211 预计负债 Provisions for foreseeable liabilities 2301 长期借款 long term loan 230101 抵押借款 loan in maotagae 23010101 本金 book value 23010102 利息 interest 230102 信用借款 loan in credt 23010201 本金 book value 23010202 利息 interest

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03 计提任意盈余公积 Discretionary surplus reserve 04 计提员工奖励及福利基金 Staff and workers'bonus and salfare

05 计提储备基金 Reserve fund

06 计提企业发展基金 Enterprise expansion fund 07 利润归还投资 Profits capitalised on return of 110102 债券 （bond） 110103 基金 （funds） 110104 其他 （others）

1102 短投跌价准备 （short－term investment impairment provision）

110201 股票 （stock） investment

99 应付利润 profit payable 会计科目表（中英文） 100101 人民币(￥) 100102 美元（dollar）

100103 港币（Hongkong dollar） 100201 活期存款（currrent deposit） 10020101

10020102 银存－活期－农行 10020103 银存－活期－中行 10020104 银存－活期－兴业 10020105 银存－活期－交通 10020106 银存－活期－深发 10020107 银存－活期－浦发 100202 定期存款（fixed deposit） 10020201 银存－定期－工行 10020202 银存－定期－农行 10020203 银存－定期－中行 10020204 银存－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 other cash 100901 外埠存款

100902 银行汇票 bank draft

100903 信用卡存款 credit card deposit 100904 银行本票 cashier's cheque 100905 信用证保证金

100906 委托存款 consigned deposit 1101 短期投资 （short－term investment） 110101 股票 （stock）

110202 债券 （bond） 110203 基金 （funds） 110204 其他 （others）

1111 应收票据 （Notes receivable） 11101 银行承兑 （bank acceptance） 11102 商业承兑 （trade acceptance） 1121 应收股利 （dividends receivable） 1122 应收利息 （interest receivable） 1131 应收账款

1 集团内部单位 inside group 2 集团外部 outside group 9 其他 others

1133 其他应收款 other receivables 1 集团内部单位 other receivables－inside 2 集团外部 other receivables－outside 8 员工 other receivables－employee 9 其他 other receivables－others 1141 坏账准备 provision for bad debt 114101 应收帐款 account receivable 114102 其他应收款 other receivables 2131 预付账款 Advanced to suppliers 1 集团内部单位 inside group 2 集团外部 outside group 9 其他 others

1161 应收补贴款 Subsidy receivable 1192 备用金

1201 物资采购 materials purchasing 1205 在途物资 materials in transit 1211 原材料 raw materials

121101 （4）修理备用件 Spare parts for repair and maintenance

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121102 （5）燃料 Fuel 1221 包装物 Containers

1231 低值易耗品 low value articles

123101 办公用低耗品 low value articles for office 123102 工具类低耗品

1232 材料成本差异 variance of material cost 1235 产品成本差异 variance of product cost 1241 自制半成品 semi-manufactured goods 1243 库存商品 Goods sold in stock

1251 委托加工物资 goods in outside processing 1261 委托代销商品 consigned finished goods 1271 受托代销商品 good commissioned

1281 存货跌价准备 Provision for Inventory impairment 01 原材料 raw materials 02 包装物 Containers

03 低值易耗品 low value articles 04 库存商品 Goods sold in stock 05 自制半成品 Semi-finished goods 06 委托加工 Stores in outside processing 07 委托代销 good commissioned 08 发出商品 Goods sold

09 分期收款发出商品 Goods sold on installment 1291 分期收款发出商品 Goods sold on installment 1292 发出商品 Goods sold 1301 待摊费用 Prepaid expense 01 低值易耗品 low value articles 02 预付保险 prepaid insurance 03 预付租金 prepaid rent

1401 长期股权投资 Long-term equity investments 01 股票投资 stock investment 01 投资成本 cost of investment 02 损益调整 adjustment for income 03 股权投资差额 variance of investment 04 股权投资准备 provision for investment 02 其他股权投资 others 01 投资成本 cost of investment 02 损益调整 adjustment for income

03 股权投资差额 variance of investment 04 股权投资准备 provision for investment 1402 长期债权投资 Long-term debt investments 01 债券投资 bond investment 01 面值 book value 02 溢价 in excess of par 03 折价 discout 04 利息 interest

02 其他债券投资 other bond investent 01 面值 book value 02 溢价 in excess of par 03 折价 discout 04 利息 interest

1421 长期投资减值准备 Provision for long term investment impairment

01 长期股权投资 Long-term equity investments 01 股票投资 stock investment

02 其他股权投资 other equity investments 02 长期债权投资 Long-term debt investments 01 债券投资 bond investment 02 其他债券投资 other bond investent 1431 委托贷款 consigned loan 1501 固定资产 fixed asset 01 房屋及建筑物 Buildings 02 存储设施 storage

03 运输设备 Transportion vehicles 04 机器设备 Machinery and equipment 05 办公设备 office equipment 06 电子设备 Electronics equipment 07 仪器/仪表

1502 累计折旧 accumulated depreciation 01 房屋及建筑物 Buildings 02 存储设备 storage equipment 03 运输设备 Transportion vehicles 04 机器设备 Machinery and equipment 05 办公设备 office equipment 06 电子设备 Electronics equipment

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07 仪器/仪表

1505 固定资产减值准备 provision for fixed asset impairment

1601 工程物资 Coostruction supplies 01 专用材料 special materials 02 专用设备 specialequipment

03 为生产准备的工具及器具 facility prepared for production

1603 在建工程 construction work in process 01 建筑工程 Expenditure on construction work 02 安装工程 Expenditure on installations work 03 在安装设备 Payment to contractor in advance 1605 在建工程减值准备 Provision forconstruction work in process impairment

01 建筑工程 Expenditure on construction work 02 安装工程 Expenditure on installations work 03 在安装设备 Payment to contractor in advance 1701 固定资产清理 clearance of fixed asset（Fixed assets pending disposal）

1801 无形资产 intangible asset 01 土地使用权 Land occupancy right 02 sap系统 sap system

03 计算机软件 computer software

1805 无形资产减值准备 allowance for intangibel assets 01 土地使用权 usefruct for land 02 sap系统 sap system

03 计算机软件 computer software 99 其他 oterhs

1815 未确认融资费用 Uncertained finance expense 1901 长期待摊费用 Long-term prepaid assets 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 short term load 01 抵押借款 loan in maotagae 02 担保借款 loan in assurance 03 信用借款 loan in credt

2105 应付短期债券 short term bond 01 面值 book value 02 利息 intrest

1218 内部应付款 internal accouts receivable 2111 应付票据 n0te payable 211101 银行承兑 bank acceptance 211102 商业承兑 trade acceptance 2120 专项应付帐款 special account payable

2121 应付账款 account payable 1 集团内部单位 inside 2 集团外部 outside

2131 预收账款 Accounts advanced from customers 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 Accrued payroll 01 基本工资 basic salary 02 奖金 bonuse 03 补贴 allowance 04 加班费 call-back pay 99 其他 others

2153 应付福利费 Welfare benefits payable 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 interest apybale 2161 应付股利 Dividends payable 2171 应交税金 Taxes payable

217101 应交增值税 value added tax payable 21710101 进项税额 VAT on purchase 2171010101 税率17％ 2171010102 税率13％ 2171010103 税率7％ 21710102

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21710103 已交税金 VAT paid

21710104 减免税款 VATreduced and exempted

21710105 出口抵减内销产品应纳税额 VAT payable on domestic sales offset against VAT on purchase for export sales

21710106 转出未交增值税 Transfer out overpaid VAT 21710107 转出多交增值税 Transfer out unpaid VAT 21710108 出口退税 VAT refund for exported goods 21710109 进项税额转出 Transfer out unpaid VAT 21710110 销项税额 VAT on sales 01 非保税 02 保税

217102 未交增值税 unpayed value added tax 217103 应交营业税 sale tax payable 217104 应交所得税 income tax payable 217105 应交房产税 Urbanrealestatetax payable 217106 应交土地使用税 217107 应交城建税 217108

应

交

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使

用

税

2301 长期借款 long term loan 230101 抵押借款 loan in maotagae 23010101 本金 book value 23010102 利息 interest 230102 信用借款 loan in credt 23010201 本金 book value 23010202 利息 interest

230103 担保借款 loan in assurance 23010301 本金 book value 23010302 利息 interest 230104 其他 others 2311 应付债券 bond payable

2321 长期应付款 Payables due after one year 2331 专项应付款 Govermment grants payable 2341 递延税款 Deferred tax 2351 其他负债 oterh debt

3101 股本(实收资本） Registered capital 01 中方投资 Chinese investment 01 小虎岛公司 xiaohudao company 02 外方投资 Foreign investment 01 泰山集团 TITAN Group

3103 已归还投资 xiaohudao company 01 中方投资 Chinese investment 01 XX公司 Investments returned 02 外方投资 Foreign investment 01 XX集团 XX Group 3111 资本公积 Capital surplus

01 资本（或股本）溢价 capital in excess of par 02 接受捐赠非现金资产准备 donated non－cash assent 03 接受现金捐赠 donated cash

04 股权投资准备 provision for quity investment 05 拨款转入 transfer in 99 其他资本公积 others 3121 盈余公积 Surplus reserve

01 法定盈余公积 Statutory surplus reserve 02 任意盈余公积 Discretionary surplus reserve

03 员工奖励及福利基金 Staff and workers'bonus and

Vehiclandvesselusagelicencepaltetax payable

217109 应交个人所得税 personale income tax payable 217110 应交印花税 Stamp tax payable 217111 进口关税 Import customs duty payable 2176 其他应交款

01 教育经费 education expense 02 提围费

2181 其他应付款 other payables 218101 工会经费 trad union expense 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 Accrued expenses 01 修理费 repairment expense 2201 待转资产价值

2205 递延收益 deferred income

2211 预计负债 Provisions for foreseeable liabilities

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salfare

04 储备基金 Reserve fund

05 企业发展基金 Enterprise expansion fund 3131 本年利润 current year profit（annual profit） 3141 利润分配 distributed profit 01 未分配利润 Undistributed profit

02 计提法定盈余公积 Statutory surplus reserve 03 计提任意盈余公积 Discretionary surplus reserve 04 计提员工奖励及福利基金 Staff and workers'bonus and salfare

05 计提储备基金 Reserve fund

06 计提企业发展基金 Enterprise expansion fund 07 利润归还投资 Profits capitalised on return of investment

99 应付利润 profit payable

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