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

　　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 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 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

　　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

　　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

　　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

　　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

　　consistency 一贯性 substance over form 实质重于形式

　　materiality 重要性 prudence 谨慎性

　　current asset 流动资产 non-current asset 非流动资产

　　round it up, round it down 四舍五入 contingent liability 或有负债

　　creditor 债权人 rendering of service 提供劳务 royalties 版税

　　bonus share 分红股 redempte share 赎回股份 debenture 债券

　　credit 贷方 depreciation 折旧 residual value 剩余价值

　　accounting treatment 会计处理 accrual concept 权责发生制概念

　　net book value 账面净值 straight line method 直线法

　　carrying amount 资产净值（资产－累计折旧－减值）

　　rule of thumb 经验法 contribution margin 边际贡献

　　deferred income 递延收入 finance lease 融资租赁

　　cash equivalents 现金等价物 operating lease 经营租赁

　　capital appreciation 资本增值 amortization 分摊

　　incremental budget 增量预算 zero based budget 零基预算

　　continuous budget 滚动预算 deferred tax 递延税款

　　permanent difference 永久性差异 timing difference 时间性差异

　　flow through method 应付税款法

　　events after balance sheet date 资产负债表日后事项

　　return on investment (ROI) 投资回报率

　　profit before interest and tax 息税前利润

　　profit margin 利润率 retrospective application 追溯调整法

　　prospective application 未来适用法