会计科目名称与编号

2008年注册会计师英语资料-会计科目名称和编号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 外埠存款 Deposits in other cities 银行本票 Cashiers Check 银行汇票 Bank draft 信用卡 Credit Card 信用证保证金 L/C guarantee deposit 存出投资款 Investment paid 4 1101 短期投资 4 1101 Short-term investments 股票 Stock 债券 Bond 基金 Fund 其他 Others 5 1102 短期投资跌价准备 5 1102 Provision for short-term investment Writedown 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 股票投资 Stock investment 其他股权投资 Other equity investment 29 1402 长期债权投资 29 1402 Long-term debt investments 债券投资 Bond investment 其他债权投资 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 本金 Principal 利息 Interest 减值准备 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 专用材料 Materials for special use 专用设备 Equipment for special use 预付大型设备款 Advances to suppliers of giant equipment 为生产准备的工具及器具 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 待处理流动资产损溢 Current asset gain or loss in suspense 待处理固定资产损溢 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 应交增值税 VAT payable 进项税额 Input VAT 已交税金 Taxes paid 转出未交增值税 Transfer-out of unpaid VAT 减免税款 VAT deductions and exemptions 销项税额 Output VAT 出口退税 Refund of export duty 进项税额转出 Transfer-out of input VAT 出口抵减内销产品应纳税额 Export duty deductible from taxes payable on domestic sales 转出多交增值税 Transfer-out of overpaid VAT 未交增值税 Unpaid VAT 应交营业税 Business tax payable 应交消费税 Consumption tax payable 应交资源税 Resources tax payable 应交所得税 Income tax payable 应交土地增值税 Land appreciation tax payable 应交城市维护建设税 Urban construction and maintenance tax payable 应交房产税 Property tax payable 应交土地使用税 Land use tax payable 应交车船使用税 Vehicle and vessel usage tax payable 应交个人所得税 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 债券面值 Par value of bond 债券溢价 Premium on bond 债券折价 Discount on bond 应计利息 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 .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 资本 ( 或股本 ) 溢价 Premium on capital (or stock) 接受捐赠非现金资产准备 Reserve of donated non-cash assets 接受现金捐赠 Cash donation 股权投资准备 Equity investment reserve 拨款转入 Transfer-in of appropriations 外币资本折算差额 Foreign currency translation difference 其他资本公积 Other capital surplus 66 3121 盈余公积 66 3121 Surplus reserve 法定盈余公积 Statutory surplus reserve 任意盈余公积 Discretionary surplus reserve 法定公益金 Statutory public welfare fund 储备基金 Reserve fund 企业发展基金 Enterprise expansion fund 利润归还投资 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 其他转入 Other transfer-ins 提取法定盈余公积 Appropriation of statutory surplus reserve 提取法定公益金 Appropriation of statutory public welfare fund 提取储备基金 Appropriation of reserve fund 提取企业发展基金 Appropriation of enterprise expansion fund 提取职工奖励及福利基金 Appropriation of employee welfare and bonus fund 利润归还投资 Profit capitalized on return of investment 应付优先股股利 Dividend payable on preferred stock 提取任意盈余公积 Appropriation of discretionary surplus reserve 应付普通股股利 Dividend payable on common stock 转作资本 ( 或股本 ) 的普通股股利 Conversion of common stock dividend into capital (or stock) 未分配利润 Undistributed profit 四、成本类 IV. Costs 69 4101 生产成本 69 4101 Production cost 基本生产成本 Primary production cost 辅助生产成本 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 2008年注册会计师英语资料-会计报表名称会计报表格式 .Formats of Financial Statements 编号 会计报表名称 编报期 Code Name of Financial Statement Reporting period 会企 01 表 资产负债表 中期报告、年度报告 Form AF-01 Balance sheet Interim ， annual 会企 02 表 利润表 中期报告、年度报告 Form AF-02 Income statement Interim ， annual 会企 03 表 现金流量表 ( 至少 ) 年度报告 Form AF-03 Cash flow statement (At least)Annual 会企 01 表附表 1 资产减值准备明细表 年度报告 Form AF-01-Supporting Statement 1 Statement of provision for impairment of assets Annual 会企 01 表附表 2 股东权益增减变动表 年度报告 Form AF-01-Supporting Statement 2 Statement of changes in stockholders equity Annual 会企 01 表附表 3 应交增值税明细表 中期报告、年度报告 Form AF-01-Supporting Statement 3 VAT payable movement table Interim ， annual 会企 02 表附表 1 利润分配表 年度报告 FormAF-02-SupportingStatement 1 Statement of profit distribution Annual 会企 02 表附表 2 分部报表 ( 业务分部 ) 年度报告 FormAF-02-SupportingStatement 2 Business segment statement Annual 会企 02 表附表 3 分部报表 ( 地区分部 ) 年度报告 Form AF-02-Supporting Statement 3 Geographical segment statement Annual 2008年注册会计师英语资料-资产减值准备明细表资产减值准备明细表 Statement of provision for impairment of Assets 编制单位： 年度 单位：元 Prepared by: Period: Monetary unit: RMB yuan 项 目 年初余额 本年增加数 本年转回数 年末余额 Item Beginning balance increase for current year Reversal for current year Ending balance 一、坏账准备合计 I. Total amounts of bad debts provided 其中：应收账款 Including: Accounts receivable 其他应收款 Other receivables 二、短期投资跌价准备合计 II. Total amounts of short-term 其中：股票投资 Including: Stock investment 债券投资 Bond investment 三、存货跌价准备合计 . Total amounts of inventory write-down provided 其中：库存商品 Including: Goods on hand 原材料 Raw materials 四、长期投资减值准备合计 IV. Total amounts provided for impairment of long-term investments 其中：长期股权投资 Including: Long-term equity investment 长期债权投资 Long-term debt investment 五、固定资产减值准备合计 V. Total amounts provided for impairment of fixed assets 其中：房屋、建筑物 Including: Buildings and structures 机器设备 Equipment and machinery 六、无形资产减值准备 VI. provision for impairment of intangible assets 其中：专利权 Including: patent 商标权 Trade marks 七、在建工程减值准备 VII. Provision for impairment 八、委托贷款减值准备 VIII. Provision for impairment of designated loan receivable 2008年注册会计师英语资料-现金流量表现金流量表 Cash Flow Statement 编制单位： 年度 单位：元 Prepared by: Period: Monetary unit: RMB yuan 项 目 行 次 金 额 Item Line No Amount 一、经营活动产生的现金流量： ICash flows from operating activities: 销售产品、提供劳务收到的现金 1 Cash received from the sale of goods or rendering of services 收到的税费返还 3 Refunds of taxes 收到的其他与经营活动有关的现金 8 Other cash receipts relating to operating activities 现金流入小计 9 Sub-total of cash inflows 购买商品、接受劳务支付的现金 10 Cash paid for goods and services 支付给职工以及为职工支付的现金 12 Cash paid to and on behalf of employees 支付的各项税费 13 Payments of all types of taxes 支付的其他与经营活动有关的现金 18 Other cash payments relating to operating activities 现金流出小计 20 Sub-total of cash out flows 经营活动产生的现金流量净额 21 Net cash flows from operating activities 二、投资活动产生的现金流量： Cash flows from investing activities： 收回投资所收到的现金 22 Cash received from return of investments 取得投资收益所收到的现金 23 Cash received from return on investment 处置固定资产、无形资产和其他长期资产所收回的现金净额 25 Net cash received from the sale of fixed assets，intangible assets and other long- term assets 收到的其他与投资活动有关的现金 28 other cash receipts relating to investing activities 现金流入小计 29 Sub-total of cash inflows 购建固定资产、无形资产和其他长期资产所支付的现金 30 Cash paid to acquire fixed assets, intangible assets and other long-term assets 投资所支付的现金 31 Cash paid to acquire investments 支付的其他与投资活动有关的现金 35 Other cash payments relating to investing activities 现金流出小计 36 Sub-total of cash outflows 投资活动产生的现金流量净额 37 Net cash flows from investing activities 三、筹资活动产生的现金流量： ，Cash flows from financing activities： 吸收投资所收到的现金 38 Cash received from investments by others 借款所收到的现金 40 Cash received from borrowings 收到的其他与筹资活动有关的现金 43 Other cash receipts relating to financing activities 现金流入小计 44 Sub-total of cash inflows 偿还债务所支付的现金 45 Cash repayments of amounts borrowed 分配股利、利润或偿付利息所支会的现金 46 Cash paid for distribution of dividends or profits and for interest expenses 支付的其他与筹资活动有关的现金 52 Other cash payments relating to financing activities 现金流出小计 53 Sub-total of cash outflows 筹资活动产生的现金流量净额 54 Net cash flows from financing activities 四、汇率变动对现金的影响 55 IV. Effect of changes in foreign exchange rate on cash 五、现金及现金等价物净增加额 56 V. Net increase in cash and cash equivalents 2008年注册会计师英语资料-利润表利润表 Income Statement 编制单位： 年 月 Prepared by: Month: year: Monetary unit: RMB yuan 项目 行次 本月数 本年累计数 Item Line No Current month Current year cumulative 一、主营业务收 1 Revenue from main operations 减：主营业各成本 4 Less ： Cost of main operations 主营业务税金及附加 5 Taxes and surcharge for main operations 二、主营业务利润 ( 亏损以“ - ”号填列 ) 10 Profit/Loss from main operations 加：其他业务利润 ( 亏损以“ - ”号填列 ) 11 Add ： Profit/Loss from other operations 减：营业费用 14 Less ： Operating expenses 管理费用 15 General and administrative expenses 财务费用 16 Financial expenses 三、营业利润 ( 亏损以“ - ”号填列 ) 18 Operating profit/loss 加：投资收益 ( 亏损以“ - ”号填列 ) 19 Add ： Investment income/losses 补贴收入 22 Revenue from subsidies 营业外收入 23 Non-operating revenue 减：营业外支出 25 Less ： Non-operating expenditures 四、利润总额 ( 亏损以“ - ”号填列 ) 27 Income/Loss before tax 减：所得税 28 Less ： Income tax 五、净利润 ( 亏损以“ - ”号填列 ) 30 V Net income/loss 补充资料 Supplementary information: 项目 本年累计数 上年实际数 Item Current year cumulative Prior year actual 1 出售、处置部门或被投资单位所得收益 Gain on sale and disposal of a department or an invested enterprise 2 自然灾害发生的损失 Losses arising from natural disasters 3. 会计政策变更增加 ( 或减少 ) 利润总额 Increase decrease in income before tax due to a change in accounting policy 4. 会计估计变更增加 ( 或减少 ) 利润总额 Increase/decrease in income before tax due to a change in accounting estimate 5 债务重组损失 Losses arising from debt restructurings 6 其他 Others 2008年注册会计师英语资料-资产负债表资产负债表Balance Sheet编制单位： 年 月 日 单位：元 Prepared by: Month: Date: year: Monetary unit: 资 产 行次 年初数 期末数 负债和所有者权益 行次 年初数 期末数 Assets Line No Beg. balance End. balance ( 或股东权益 ) Line No. Beg. balance End. balance Liabilities & Owners (Stockholders) equity 流动资产： 流动负债： Current assets ： Current liabilities 货币资金 1 短期借款 68 Monetary funds Short-term loans 短期投资 2 应付票据 69 Short-term investments Notes payable 应收票据 3 应付账款 70 Notes receivable Accounts payable 应收股利 4 预收账款 71 Dividend receivable Advances from customers 应收利息 5 应付工资 72 Interest receivable Accrued payroll 应收账款 6 应付福利费 73 Accounts receivable Welfare expenses payable 其他应收款 7 应付股利 74 Other receivables Dividend payable 预付账款 8 应交税金 75 Advances to suppliers Taxes payable 应收补贴款 9 其他应交款 80 Subsidies receivable Other payables 存货 10 其他应付款 81 Inventories Other amounts payable 待摊费用 11 预提费用 82 Prepaid expenses Accrued expenses 一年内到期的长期债权投资 21 预计负债 83 Long-term debt investment due with in a year Estimated liabilities 其他流动资产 24 一年内到期的长期负债 86 Other current assets Long-term liabilities due within a year 流动资产合计 31 其他流动负债 90 Sub-total of current assets Other current liabilities 长期投资： Long-term investments ： 长期股权投资 32 流动负债合计 100 Long-term equity investment Sub-total of current liabilities 长期债权投资 34 长期负债： Long-term debt investment Long-term liabilities 长期投资合计 38 长期借款 101 Sub-total of long-term investments Long-term borrowings 固定资产： 应付债券 102 Fixed assets ： Bonds payable 固定资产原价 39 长期应付款 103 Fixed assets-cost Long-term payables 减：累计折旧 40 专项应付款 106 Less ： Accumulated depreciation Special payables 固定资产净值 41 其他长期负债 108 Fixed assets-NBV Other long-term liabilities 减：固定资产减值准备 42 长期负债合计 110 Less ： Provision for impairment Of fixed assets Sub-total of long-term liabilities 固定资产净额 43 递延税项： Fixed assets-net Deferred taxes 工程物资 44 递延税款贷项 111 Construction materials Deferred tax credit 在建工程 45 负债合计 114 Construction in progress Total liabilities 固定资产清理 46 Disposal of fixed assets 固定资产合计 50 所有者权益 ( 或股东权益 ) Sub-total of fixed assets Owners(Stockholders)equity 无形资产及其他资产： 实收资本 ( 或股本 ) 115 Intangi