EnglishAccountingTitle

20947010.doc

220102 接受捐赠非货币性资产价值 40 2301 长期借款 41 2321 长期应付款 (三) 所有者权益类 42 3101 实收资本 43 3111 资本公积 311101 资本溢价

311102 接受捐赠非现金资产准备 311106 外币资本折算差额 311107 其他资本公积 44 3121 盈余公积

312101 法定盈余公积 312102 任意盈余公积 312103 法定公益金 45 3131 本年利润 46 3141 利润分配 314101 其他转入

314102 提取法定盈余公积 314103 提取法定公益金 314109 提取任意盈余公积 314110 应付利润

314111 转作资本的利润 314115 未分配利润 (四) 成本类

47 4101 生产成本

410101 基本生产成本 410102 辅助生产成本 48 4105 制造费用 (五) 损益类

49 5101 主营业务收入 50 5102 其他业务收入 51 5201 投资收益 52 5301 营业外收入 53 5401 主营业务成本

54 5402 主营业务税金及附加 55 5405 其他业务支出 56 5501 营业费用 57 5502 管理费用

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58 5503 财务费用 59 5601 营业外支出 60 5701 所得税 3) English

1 资产 assets

11~ 12 流动资产 current assets

111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand

1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents

1118 其它现金及 约当现金 other cash and cash equivalents 112 短期投资 short-term investment

1121 短期投资 -股票 short-term investments - stock

1122 短期投资 -短期票券 short-term investments - short-term notes and bills

1123 短期投资 -政府债券 short-term investments - government bonds

1124 短期投资 -受益凭证 short-term investments - beneficiary certificates

1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other

1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market

113 应收票据 notes receivable 1131 应收票据 notes receivable

1132 应收票据贴现 discounted notes receivable

1137 应收票据 -关系人 notes receivable - related parties 1138 其它应收票据 other notes receivable

1139 备抵呆帐 －应收票据 allowance for uncollec- tible accounts- notes receivable

114 应收帐款 accounts receivable 1141 应收帐款 accounts receivable

1142 应收分期帐款 installment accounts receivable

1147 应收帐款 -关系人 accounts receivable - related parties

1149 备抵呆帐 －应收帐款 allowance for uncollec- tible accounts - accounts receivable

118 其它应收款 other receivables

1181 应收出售远汇款 forward exchange contract receivable

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1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies

1183 买卖远汇折价 discount on forward ex-change contract 1184 应收收益 earned revenue receivable 1185 应收退税款 income tax refund receivable

1187 其它应收款 - 关系人 other receivables - related parties 1188 其它应收款 - 其它 other receivables - other

1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables

121~122 存货 inventories

1211 商品存货 merchandise inventory 1212 寄销商品 consigned goods 1213 在途商品 goods in transit

1219 备抵存货跌价损失 allowance for reduction of inventory to market

1221 制成品 finished goods

1222 寄销制成品 consigned finished goods 1223 副产品 by-products 1224 在制品 work in process

1225 委外加工 work in process - outsourced 1226 原料 raw materials 1227 物料 supplies

1228 在途原物料 materials and supplies in transit

1229 备抵存货跌价损失 allowance for reduction of inventory to market

125 预付费用 prepaid expenses 1251 预付薪资 prepaid payroll 1252 预付租金 prepaid rents

1253 预付保险费 prepaid insurance 1254 用品盘存 office supplies

1255 预付所得税 prepaid income tax

1258 其它预付费用 other prepaid expenses 126 预付款项 prepayments

1261 预付货款 prepayment for purchases 1268 其它预付款项 other prepayments

128~129 其它流动资产 other current assets 1281 进项税额 VAT paid ( or input tax)

1282 留抵税额 excess VAT paid (or overpaid VAT) 1283 暂付款 temporary payments

1284 代付款 payment on behalf of others 1285 员工借支 advances to employees 1286 存出保证金 refundable deposits

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1287 受限制存款 certificate of deposit-restricted 1291 递延所得税资产 deferred income tax assets 1292 递延兑换损失 deferred foreign exchange losses

1293 业主(股东)往来 owners(stockholders) current account 1294 同业往来 current account with others

1298 其它流动资产-其它 other current assets - other 13 基金及长期投资 funds and long-term investments 131 基金 funds

1311 偿债基金 redemption fund (or sinking fund)

1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund 1314 退休基金 pension fund 1318 其它基金 other funds

132 长期投资 long-term investments

1321 长期股权投资 long-term equity investments 1322 长期债券投资 long-term bond investments

1323 长期不动产投资 long-term real estate in-vestments

1324 人寿保险现金解约价值 cash surrender value of life insurance 1328 其它长期投资 other long-term investments

1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments

14~ 15 固定资产 property , plant, and equipment 141 土地 land 1411 土地 land

1418 土地-重估增值 land - revaluation increments 142 土地改良物 land improvements 1421 土地改良物 land improvements

1428 土地改良物 -重估增值 land improvements - revaluation increments

1429 累积折旧 -土地改良物 accumulated depreciation - land improvements

143 房屋及建物 buildings 1431 房屋及建物 buildings

1438 房屋及建物 -重估增值 buildings -revaluation increments 1439 累积折旧 -房屋及建物 accumulated depreciation - buildings 144~146 机(器)具及设备 machinery and equipment 1441 机(器)具 machinery

1448 机(器)具 -重估增值 machinery - revaluation increments 1449 累积折旧 -机(器)具 accumulated depreciation - machinery 151 租赁资产 leased assets 1511 租赁资产 leased assets

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