2008年注册会计师英语资料-会计科目名称和编号

来源：233网校 2008年7月21日

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会计科目名称和编号			Chart of Accounts
顺序号	编号	名称	NO.	Code	Title
		一、资产类			I. Assets
1	1001	现金	1	1001	Cash on hand
2	1002	银行存款	2	1002	Cash in bank
3	1009	其他货币资金	3	1009	Other monetary funds
	100901	外埠存款		100901	Deposits in other cities
	100902	银行本票		100902	Cashier's Check
	100903	银行汇票		100903	Bank draft
	100904	信用卡		100904	Credit Card
	100905	信用证保证金		100905	L/C guarantee deposit
	100906	存出投资款		100906	Investment paid
4	1101	短期投资	4	1101	Short-term investments
	110101	股票		110101	Stock
	110102	债券		110102	Bond
	110103	基金		110103	Fund
	110110	其他		110110	Others
5	1102	短期投资跌价准备	5	1102	Provision for short-term investment Write—down
6	1111	应收票据	6	1111	Notes receivable
7	1121	应收股利	7	1121	Dividend receivable
8	1122	应收利息	8	1122	Interest receivable
9	1131	应收账款	9	1131	Accounts receivable
10	1133	其他应收款	10	1133	Other receivables
11	1141	坏账准备	11	1141	Provision for bad debts
12	1151	预付账款	12	1151	Advances to suppliers
13	1161	应收补贴款	13	1161	Subsidies receivable
14	1201	物资采购	14	1201	Materials purchased
15	1211	原材料	15	1211	Raw materials
16	1221	包装物	16	1221	Packaging materials
17	1231	低值易耗品	17	1231	Low-valued consumables
18	1232	材料成本差异	18	1232	Cost variance of materials
19	1241	自制半成品	19	1241	Self-manufactured semi-finished product
20	1243	库存商品	20	1243	Goods on hand
21	1244	商品进销差价	21	1244	Margin between Selling and purchasing prices
22	1251	委托加工物资	22	1251	Materials on Consignment for further processing
23	1261	委托代销商品	23	1261	Goods on consignment
24	1271	受托代销商品	24	1271	Fiduciary goods for sale
25	1281	存货跌价准备	25	1281	Provision for inventory write-down
26	1291	分期收款发出商品	26	1291	Goods on installment sale
27	1301	待摊费用	27	1301	Prepaid expenses
28	1401	长期股权投资	28	1401	Long-term equity investments
	140101	股票投资		140101	Stock investment
	140102	其他股权投资		140102	Other equity investment
29	1402	长期债权投资	29	1402	Long-term debt investments
	140201	债券投资		140201	Bond investment
	140202	其他债权投资		140202	Other debt investment
30	1421	长期投资减值准备	30	1421	Provision for impairment of long-term investments
31	1431	委托贷款	31	1431	Designated loan receivable
	143101	本金		143101	Principal
	143102	利息		143102	Interest
	143103	减值准备		143103	Provision for impairment
32	1501	固定资产	32	1501	Fixed assets
33	1502	累计折旧	33	1502	Accumulated depreciation
34	1505	固定资产减值准备	34	1505	Provision for impairment of fixed assets
35	1601	工程物资	35	1601	Construction materials
	160101	专用材料		160101	Materials for special use
	160102	专用设备		160102	Equipment for special use
	160103	预付大型设备款		160103	Advances to suppliers of giant equipment
	160104	为生产准备的工具及器具		160104	Tools and apparatus for use in production
36	1603	在建工程	36	1603	Construction in progress
37	1605	在建工程减值准备	37	1605	Provision for impairment of construction in progress
38	1701	固定资产清理	38	1701	Disposal of fixed assets
39	1801	无形资产	39	1801	Intangible assets
40	1805	无形资产减值准备	40	1805	Provision for impairment of intangible assets
41	1815	未确认融资费用	41	1815	Unrecognized financing expenses
42	1901	长期待摊费用	42	1901	Long-term prepayments
43	1911	待处理财产损溢	43	1911	Asset gain or loss in suspense
	191101	待处理流动资产损溢		191101	Current asset gain or loss in suspense
	191102	待处理固定资产损溢		191102	Fixed asset gain or loss in suspense
		二、负债类			II. Liabilities
44	2101	短期借款	44	2101	Short-term loans
45	2111	应付票据	45	2111	Notes payable
46	2121	应付账款	46	2121	Accounts payable
47	2131	预收账款	47	2131	Advances from customers
48	2141	代销商品款	48	2141	Consignment-in money
49	2151	应付工资	49	2151	Accrued payroll
50	2153	应付福利费	50	2153	Welfare expenses payable
51	2161	应付股利	51	2161	Dividend payable
52	2171	应交税金	52	2171	Taxes payable
	217101	应交增值税		217101	VAT payable
	21710101	进项税额		21710101	Input VAT
	21710102	已交税金		21710102	Taxes paid
	21710103	转出未交增值税		21710103	Transfer-out of unpaid VAT
	21710104	减免税款		21710104	VAT deductions and exemptions
	21710105	销项税额		21710105	Output VAT
	21710106	出口退税		21710106	Refund of export duty
	21710107	进项税额转出		21710107	Transfer-out of input VAT
	21710108	出口抵减内销产品应纳税额		21710108	Export duty deductible from taxes payable on domestic sales
	21710109	转出多交增值税		21710109	Transfer-out of overpaid VAT
	21710110	未交增值税		21710110	Unpaid VAT
	217102	应交营业税		217102	Business tax payable
	217103	应交消费税		217103	Consumption tax payable
	217104	应交资源税		217104	Resources tax payable
	217105	应交所得税		217105	Income tax payable
	217106	应交土地增值税		217106	Land appreciation tax payable
	217107	应交城市维护建设税		217107	Urban construction and maintenance tax payable
	217108	应交房产税		217108	Property tax payable
	217109	应交土地使用税		217109	Land use tax payable
	217110	应交车船使用税		217110	Vehicle and vessel usage tax payable
	217111	应交个人所得税		217111	Individual income tax payable
53	2176	其他应交款	53	2176	Other payables
54	2181	其他应付款	54	2181	Other amounts payable
55	2191	预提费用	55	2191	Accrued expenses
56	2201	待转资产价值	56	2201	Asset value to be carried over
57	2211	预计负债	57	2211	Estimated liabilities
58	2301	长期借款	58	2301	Long-term borrowings
59	2311	应付债券	59	2311	Bond payable
	231101	债券面值		231101	Par value of bond
	231102	债券溢价		231102	Premium on bond
	231103	债券折价		231103	Discount on bond
	231104	应计利息		231104	Accrued interest
60	2321	长期应付款	60	2321	Long-term payables
61	2331	专项应付款	61	2331	Special payables
62	2341	递延税款	62	2341	Deferred taxes
		三、所有者权益类			Ⅲ .Owners' Equity
63	3101	实收资本 ( 或股本 )	63	3101	Paid-in capital (or stock)
64	3103	归还投资	64	3103	Investment returned
65	3111	资本公积	65	3111	Capital surplus
	311101	资本 ( 或股本 ) 溢价		311101	Premium on capital (or stock)
	311102	接受捐赠非现金资产准备		311102	Reserve of donated non-cash assets
	311103	接受现金捐赠		311103	Cash donation
	311104	股权投资准备		311104	Equity investment reserve
	311105	拨款转入		311105	Transfer-in of appropriations
	311106	外币资本折算差额		311106	Foreign currency translation difference
	311107	其他资本公积		311107	Other capital surplus
66	3121	盈余公积	66	3121	Surplus reserve
	312101	法定盈余公积		312101	Statutory surplus reserve
	312102	任意盈余公积		312102	Discretionary surplus reserve
	312103	法定公益金		312103	Statutory public welfare fund
	312104	储备基金		312104	Reserve fund
	312105	企业发展基金		312105	Enterprise expansion fund
	312106	利润归还投资		312106	Profit capitalized on return of investment
67	3131	本年利润	67	3131	Profit for the year
68	3141	利润分配	68	3141	Profit distribution
	314101	其他转入		314101	Other transfer-ins
	314102	提取法定盈余公积		314102	Appropriation of statutory surplus reserve
	314103	提取法定公益金		314103	Appropriation of statutory public welfare fund
	314104	提取储备基金		314104	Appropriation of reserve fund
	314105	提取企业发展基金		314105	Appropriation of enterprise expansion fund
	314106	提取职工奖励及福利基金		314106	Appropriation of employee welfare and bonus fund
	314107	利润归还投资		314107	Profit capitalized on return of investment
	314108	应付优先股股利		314108	Dividend payable on preferred stock
	314109	提取任意盈余公积		314109	Appropriation of discretionary surplus reserve
	314110	应付普通股股利		314110	Dividend payable on common stock
	314111	转作资本 ( 或股本 ) 的普通股股利		314111	Conversion of common stock dividend into capital (or stock)
	314115	未分配利润		314115	Undistributed profit
		四、成本类			IV. Costs
69	4101	生产成本	69	4101	Production cost
	410101	基本生产成本		410101	Primary production cost
	410102	辅助生产成本		410102	Auxiliary production cost
70	4105	制造费用	70	4105	Manufacturing expenses
71	4107	劳务成本	71	4107	Cost of service
		五、损益类			V. Income and losses
72	5101	主营业务收入	72	5101	Revenue from main operations
73	5102	其他业务收入	73	5102	Revenue from other operations
74	5201	投资收益	74	5201	Investment income
75	5203	补贴收入	75	5203	Revenue from subsidies
76	5301	营业外收入	76	5301	Non-operating revenue
77	5401	主营业务成本	77	5401	Cost of main operations
78	5402	主营业务税金及附加	78	5402	Taxes and surcharge for main operations
79	5405	其他业务支出	79	5405	Expenditures on other operations
80	5501	营业费用	80	5501	Operating expenses
81	5502	管理费用	81	5502	General and administrative expenses
82	5503	财务费用	82	5503	Financial expenses
83	5601	营业外支出	83	5601	Non-operating expenditures
84	5701	所得税	84	5701	Income tax
85	5801	以前年度损益调整	85	5801	Adjustment to prior years' income and losses