会计科目中英文对照及编码1223副产品1224在制品1225委外加工1226原料1227物料1228在途原物料1229备抵存货跌价损失1251251预付薪资1252预付租金1253预付保险费1254用品盘存1255预付所得税1258其它预付费用1261261预付货款1268其它预付款项128~1291281进项税额1282留抵税额1283暂付款1284代付款1285员工借支1286存出保证金1287受限制存款1291递延所得税资产1292递延兑换损失1293业主(股东)往来1294同业往来1298其它流动资产—其它131311311偿债基金1312改良及扩充基金1313意外损失准备基金1314退休基金1318其它基金1321321长期股权投资1322长期债券投资1323长期不动产投资1324人寿保险现金解约价值1328其它长期投资1329备抵长期投资跌价损失14~ 151411411土地1418土地—重估增值1421421土地改良物1428土地改良物 —重估增值1429累积折旧 —土地改良物预付费用预付款项长期投资其它流动资产土地改良物基金及长期投资基金固定资产土地1431431房屋及建物1438房屋及建物 —重估增值1439累积折旧 —房屋及建物144~1461441机(器)具1448机(器)具 —重估增值1449累积折旧 —机(器)具1511511租赁资产1519累积折旧 —租赁资产1521521租赁权益改良1529累积折旧— 租赁权益改1561561未完工程1562预付购置设备款1581581杂项固定资产1588杂项固定资产—重估增值1589累积折旧— 杂项固定资产161611611天然资源1618天然资源 —重估增值1619累积折耗 —天然资源171711711商标权1721721专利权1731731特许权1741741著作权1751751计算机软件1761761商誉1771771开办费1781781递延退休金成本1782租赁权益改良1788其它无形资产—其它181811811债券发行成本1812长期预付租金1813长期预付保险费房屋及建物机(器)具及设备未完工程及预付购置设备款租赁资产租赁权益改良递耗资产杂项固定资产递耗资产无形资产商标权专利权特许权著作权计算机软件商誉开办费其它无形资产其它资产递延资产1814递延所得税资产1815预付退休金1818其它递延资产1821821闲置资产1841841长期应收票据1842长期应收帐款1843催收帐款1847长期应收票据及款项与催收帐款—关系人1848其它长期应收款项1849备抵呆帐—长期应收票据及款项与催收帐款1851851出租资产1858出租资产 —重估增值1859累积折旧 —出租资产1861861存出保证金188杂项资产1881受限制存款1888杂项资产 —其它2负债21~ 222112111银行透支2112银行借款2114短期借款 —业主2115短期借款 —员工2117短期借款 —关系人2118短期借款 —其它2122121应付商业本票2122银行承兑汇票2128其它应付短期票券2129应付短期票券折价2132131应付票据2137应付票据 —关系人2138其它应付票据2142141应付帐款2147应付帐款 —关系人2162161应付所得税2172171应付薪工2172应付租金2173应付利息2174应付营业税2175应付税捐 —其它闲置资产长期应收票据及款项与催收帐款出租资产存出保证金流动负债短期借款应付短期票券应付票据应付费用应付帐款应付所得税2178其它应付费用218~2192181应付购入远汇款2182应付远汇款 —外币2183买卖远汇溢价2184应付土地房屋款2185应付设备款2187其它应付款 —关系人2191应付股利2192应付红利2193应付董监事酬劳2198其它应付款 —其它2262261预收货款2262预收收入2268其它预收款2272271一年或一营业周期内到期公司债2272一年或一营业周期内到期长期借款2273一年或一营业周期内到期长期应付票据及款项2277一年或一营业周期内到期长期应付票据及款项—关系人2278其它一年或一营业周期内到期长期负债228~2292281销项税额2283暂收款2284代收款2285估计售后服务/保固负债2291递延所得税负债2292递延兑换利益2293业主(股东)往来2294同业往来2298其它流动负债—其它232312311应付公司债2319应付公司债溢(折)价2322321长期银行借款2324长期借款 —业主2325长期借款 —员工2327长期借款 —关系人2328长期借款 —其它2332331长期应付票据2332长期应付帐款2333长期应付租赁负债其它应付款一年或一营业周期内到期长期负债其它流动负债预收款项advance receipts长期负债应付公司债长期借款长期应付票据及款项2337长期应付票据及款项 —关系人2338其它长期应付款项2342341估计应付土地增值税2352351应计退休金负债2382388其它长期负债—其它282812811递延收入2814递延所得税负债2818其它递延负债2862861存入保证金2882888杂项负债 —其它3业主权益313113111普通股股本3112特别股股本3113预收股本3114待分配股票股利3115资本323213211普通股股票溢价3212特别股股票溢价3233231资产重估增值准备3243241处分资产溢价公积3253251合并公积3263261受赠公积3283281权益法长期股权投资资本公积3282资本公积— 库藏股票交易333313311法定盈余公积3323321意外损失准备3322改良扩充准备3323偿债准备3328其它特别盈余公积335估计应付土地增值税应计退休金负债其它长期负债其它负债递延负债存入保证金杂项负债资本资本（或股本）资本公积股票溢价资产重估增值准备处分资产溢价公积合并公积受赠公积其它资本公积保留盈余(或累积亏损)法定盈余公积特别盈余公积未分配盈余(或累积亏损)3351累积盈亏3352前期损益调整3353本期损益343413411长期股权投资未实现跌价损失3423421累积换算调整数3433431未认列为退休金成本之净损失353513511库藏股363613611少数股权4营业收入414114111销货收入4112分期付款销货收入4174171销货退回4194191销货折让464614611劳务收入474714711业务收入484884888其它营业收入—其它5营业成本51销货成本5115111销货成本5112分期付款销货成本5125121进货5122进货费用5123进货退出5124进货折让5135131进料5132进料费用5133进料退出5134进料折让514权益调整长期股权投资未实现跌价损失累积换算调整数未认列为退休金成本之净损失少数股权少数股权库藏股库藏股销货收入销货收入销货退回销货折让劳务收入劳务收入其它营业收入其它营业收入—其它业务收入业务收入销货成本进货进料直接人工5141直接人工515~5185151间接人工5152租金支出5153文具用品5154旅费5155运费5156邮电费5157修缮费5158包装费5161水电瓦斯费5162保险费5163加工费5166税捐5168折旧5169各项耗竭及摊提5172伙食费5173职工福利5176训练费5177间接材料5188其它制造费用565615611劳务成本575715711业务成本585885888其它营业成本—其它6营业费用61615~6186151薪资支出6152租金支出6153文具用品6154旅费6155运费6156邮电费6157修缮费6159广告费6161水电瓦斯费6162保险费6164交际费6165捐赠6166税捐6167呆帐损失6168折旧6169各项耗竭及摊提6172伙食费6173职工福利6175佣金支出6176训练费劳务成本制劳务成本制造费用其它营业成本其它营业成本—其它业务成本业务成本推销费用推销费用6188其它推销费用62625~6286251薪资支出6252租金支出6253文具用品6254旅费6255运费6256邮电费6257修缮费6259广告费6261水电瓦斯费6262保险费6264交际费6265捐赠6266税捐6267呆帐损失6268折旧6269各项耗竭及摊提6271外销损失6272伙食费6273职工福利6274研究发展费用6275佣金支出6276训练费6278劳务费6288其它管理及总务费用63635~6386351薪资支出6352租金支出6353文具用品6354旅费6355运费6356邮电费6357修缮费6361水电瓦斯费6362保险费6364交际费6366税捐6368折旧6369各项耗竭及摊提6372伙食费6373职工福利6376训练费6378其它研究发展费用7营业外收入及费用71~747117111利息收入7127121权益法认列之投资收益管理及总务费用管理及总务费用研究发展费用研究发展费用营业外收入利息收入投资收益7122股利收入7123短期投资市价回升利益7137131兑换利益7147141处分投资收益7157151处分资产溢价收入7487481捐赠收入7482租金收入7483佣金收入7484出售下脚及废料收入7485存货盘盈7486存货跌价回升利益7487坏帐转回利益7488其它营业外收入—其它75~ 787517511利息费用7527521权益法认列之投资损失7523短期投资未实现跌价损失7537531兑换损失7547541处分投资损失7557551处分资产损失7887881停工损失7882灾害损失7885存货盘损7886存货跌价及呆滞损失7888其它营业外费用—其它8所得税费用(或利益)818118111所得税费用（或利益）9非经常营业损益919119111停业部门损益—停业前营业损益9129121停业部门损益—处分损益929219211非常损益兑换损失处分投资损失兑换利益处分投资收益处分资产溢价收入其它营业外收入处分资产损失其它营业外费用营业外费用利息费用投资损失停业部门损益—处分损益非常损益所得税费用(或利益)所得税费用(或利益)非常损益nonrecurring gain or loss停业部门损益停业部门损益—停业前营业损益939319311会计原则变动累积影响数949419411少数股权净利会计原则变动累积影响数少数股权净利会计原则变动累积影响数少数股权净利目work in processwork in process – outsourcedraw materialssuppliesmaterials and supplies in transitallowance for reduction of inventory to market prepaid expensesprepaid payrollprepaid rentsprepaid insuranceoffice suppliesprepaid income taxother prepaid expensesprepaymentsprepayment for purchasesother prepaymentsother current assetsVAT paid ( or input tax)excess VAT paid (or overpaid VAT) temporary paymentspayment on behalf of othersadvances to employeesrefundable depositscertificate of deposit-restricteddeferred income tax assetsdeferred foreign exchange lossesowners’(stockholders’) current accountcurrent account with othersother current assets – otherfunds and long-term investmentsfundsredemption fund (or sinking fund)fund for improvement and expansion contingency fundpension fundother fundslong-term investmentslong-term equity investmentslong-term bond investmentslong-term real estate in-vestmentscash surrender value of life insuranceother long-term investmentsallowance for excess of cost over market value of long-term investmentsproperty , plant, and equipmentlandlandland – revaluation incrementsland improvementsland improvementsland improvements – revaluation increments accumulated depreciation – land improvementsbuildingsbuildings –revaluation incrementsaccumulated depreciation – buildingsmachinery and equipmentmachinerymachinery – revaluation increments accumulated depreciation – machineryleased assetsleased assetsaccumulated depreciation – leased assets leasehold improvementsleasehold improvementsaccumulated depreciation – leasehold improvements construction in progress and prepayments for equipmentconstruction in progressprepayment for equipmentmiscellaneous property, plant, and equipment miscellaneous property, plant, and equipment miscellaneous property, plant, and equipment –revaluation incrementsaccumulated depreciation – miscellaneous property, plant, and equipmentdepletable assetsdepletable assetsnatural resourcesnatural resources –revaluation increments accumulated depletion – natural resources intangible assetstrademarkstrademarkspatentspatentsfranchisefranchisecopyrightcopyrightcomputer softwarecomputer software costgoodwillgoodwillorganization costsorganization costsother intangiblesdeferred pension costsleasehold improvementsother intangible assets – otherother assetsdeferred assetsdeferred bond issuance costslong-term prepaid rentlong-term prepaid insurancedeferred income tax assetsprepaid pension costother deferred assetsidle assetsidle assetslong-term notes , accounts and overdue receivables long-term notes receivablelong-term accounts receivableoverdue receivableslong-term notes, accounts and overdue receivables–related partiesother long-term receivablesallowance for uncollectible accounts – long-term notes, accounts and overdue receivablesassets leased to othersassets leased to othersassets leased to others – incremental value from revaluationaccumulated depreciation – assets leased to others refundable depositrefundable depositsmiscellaneous assetscertificate of deposit – restricted miscellaneous assets – otherliabilitiescurrent liabilitiesshort-term borrowings(debt)bank overdraftbank loanshort-term borrowings – ownersshort-term borrowings – employeesshort-term borrowings– related partiesshort-term borrowings – othershort-term notes and bills payablecommercial paper payablebank acceptanceother short-term notes and bills payablediscount on short-term notes and bills payable notes payablenotes payablenotes payable – related partiesother notes payableaccounts pay ableaccounts payableaccounts payable – related partiesincome taxes payableincome tax payableaccrued expensesaccrued payrollaccrued rent payableaccrued interest payableaccrued VAT payableaccrued taxes payable– otherother accrued expenses payableother payablesforward exchange contract payableforward exchange contract payable – foreign currenciespremium on forward exchange contractpayables on land and building purchased Payables on equipmentother payables – related partiesdividend payablebonus payablecompensation payable to directors and supervisors other payables – othersales revenue received in advancerevenue received in advanceother advance receiptslong-term liabilities -current portioncorporate bonds payable – current portionlong-term loans payable – current portionlong-term notes and accounts payable due within one year or one operating cyclelong-term notes and accounts payables to related parties – current portionother long-term lia- bilities – current portionother current liabilitiesVAT received(or output tax)temporary receiptsreceipts under custodyestimated warranty liabilitiesdeferred income tax liabilitiesdeferred foreign exchange gainowners’ current accountcurrent account with othersother current liabilities – otherslong-term liabilitiescorporate bonds payablecorporate bonds payablepremium(discount) on corporate bonds payablelong-term loans payablelong-term loans payable – banklong-term loans payable – ownerslong-term loans payable – employeeslong-term loans payable – related partieslong-term loans payable – otherlong-term notes and accounts payablelong-term notes payablelong-term accounts pay-ablelong-term capital lease liabilitiesLong-term notes and accounts payable – related partiesother long-term payablesaccrued liabilities for land value increment tax estimated accrued land value incremental tax pay-accrued pension liabilitiesaccrued pension liabilitiesother long-term liabilitiesother long-term liabilities – otherother liabilitiesdeferred liabilitiesdeferred revenuedeferred income tax liabilitiesother deferred liabilitiesdeposits receivedguarantee deposit receivedmiscellaneous liabilitiesmiscellaneous liabilities – otherowners’ equitycapitalcapitalcapital – common stockcapital – preferred stockcapital collected in advancestock dividends to be distributedcapitaladditional paid-in capitalpaid-in capital in excess of parpaid-in capital in excess of par- common stockpaid-in capital in excess of par- preferred stock capital surplus from assets revaluationcapital surplus from assets revaluationcapital surplus from gain on disposal of assets capital surplus from gain on disposal of assets capital surplus from business combinationcapital surplus from business combination donated surplusdonated surplusother additional paid-in capitaladditional paid-in capital from investee under equity methodadditional paid-in capital – treasury stock trans-actionsretained earnings (accumulated deficit)legal reservelegal reservespecial reservecontingency reserveimprovement and expansion reservespecial reserve for redemption of liabilitiesother special reserveretained earnings-unappropriated (or accumulated deficit)accumulated profit or lossprior period adjustmentsnet income or loss for current periodequity adjustmentsunrealized loss on market value decline of long-term equity investmentsunrealized loss on market value decline of long-term equity investmentscumulative translation adjustmentcumulative translation adjustmentsnet loss not recognized as pension costnet loss not recognized as pension coststreasury stocktreasury stocktreasury stockminority interestminority interestminority interestoperating revenuesales revenuesales revenuesales revenueinstallment sales revenuesales returnsales returnsales allowancessales discounts and allowancesservice revenueservice revenueservice revenueagency revenueagency revenueagency revenueother operating revenueother operating revenueother operating revenue – otheroperating costscost of goods soldcost of goods soldcost of goods soldinstallment cost of goods soldpurchasespurchasespurchase expensespurchase returnscharges on purchased merchandisematerials purchasedmaterial purchasedcharges on purchased materialmaterial purchase returnsmaterial purchase allowancesdirect labordirect labormanufacturing overheadindirect laborrent expense, rentoffice supplies (expense)travelling expense, travelshipping expenses, freightpostage (expenses)repair(s) and maintenance (expense ) packing expensesutilities (expense)insurance (expense) manufacturing overhead – outsourced taxesdepreciation expensevarious amortizationmeal (expenses)employee benefits/welfaretraining (expense)indirect materialsother manufacturing expenses ervice costsservice costsservice costsgency costsagency costsagency costsother operating costsother operating costs-otherother operating costs – other operating expensesselling expensesselling expensespayroll expenserent expense, rentoffice supplies (expense)travelling expense, travelshipping expenses, freightpostage (expenses)repair(s) and maintenance (expense) advertisement expense, advertisement utilities (expense)insurance (expense) entertainment (expense)donation (expense)taxesloss on uncollectible accounts depreciation expensevarious amortizationmeal (expenses)employee benefits/welfare commission (expense)training (expense)other selling expensesgeneral & administrative expensesgeneral & administrative expensespayroll expenserent expense, rentoffice suppliestravelling expense, travelshipping expenses,freightpostage (expenses)repair(s) and maintenance (expense) advertisement expense, advertisementutilities (expense)insurance (expense)entertainment (expense)donation (expense)taxesloss on uncollectible accountsdepreciation expensevarious amortizationloss on export salesmeal (expenses)employee benefits/welfareresearch and development expensecommission (expense)training (expense)professional service feesother general and administrative expenses research and development expensesresearch and development expensespayroll expenserent expense, rentoffice suppliestravelling expense, travelshipping expenses, freightpostage (expenses)repair(s) and maintenance (expense)utilities (expense)insurance (expense)entertainment (expense)taxesdepreciation expensevarious amortizationmeal (expenses)employee benefits/welfaretraining (expense)other research and development expensesnon-operating revenue and expenses, other income(expense)non-operating revenueinterest revenueinterest revenue/incomeinvestment incomeinvestment income recognized under equity methoddividends incomegain on market price recovery of short-term investmentforeign exchange gainforeign exchange gaingain on disposal of investmentsgain on disposal of investmentsgain on disposal of assetsgain on disposal of assetsother non-operating revenuedonation incomerent revenue/incomecommission revenue/incomerevenue from sale of scrapsgain on physical inventorygain from price recovery of inventorygain on reversal of bad debtsother non-operating revenue– other itemsnon-operating expensesinterest expenseinterest expenseinvestment lossinvestment loss recog- nized under equity method unrealized loss on reduction of short-term investments to marketforeign exchange lossforeign exchange lossloss on disposal of investmentsloss on disposal of investmentsloss on disposal of assetsloss on disposal of assetsother non-operating expensesloss on work stoppagescasualty lossloss on physical inventoryloss for market price decline and obsolete and slow-moving inventoriesother non-operating expenses– otherincome tax expense (or benefit)income tax expense (or benefit)income tax expense (or benefit)income tax expense ( or benefit)gain(loss) from discontinued operationsincome(loss) from operations of discontinued segmentsincome(loss) from operations of discontinued segmentgain(loss) from disposal of discontinued segments gain(loss) from disposal of discontinued segment extraordinary gain or lossextraordinary gain or lossextraordinary gain or losscumulative effect of changes in accounting principles cumulative effect of changes in accounting principles cumulative effect of changes in accounting principles minority interest incomeminority interest incomeminority interest income。
