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ChartofAccounts顺序号编号名称NO.CodeTitle一、资产类I.Assets11001现金11001Cashonhand21002银行存款21002Cashinbank31009其他货币资金31009Othermonetaryfunds100901外埠存款100901Depositsinothercities100902银行本票100902Cashier'sCheck100903银行汇票100903Bankdraft100904信用卡100904CreditCard100905信用证保证金100905L/Cguaranteedeposit100906存出投资款100906Investmentpaid41101短期投资41101Short-terminvestments110101股票110101Stock110102债券110102Bond110103基金110103Fund110110其他110110Others51102短期投资跌价准备51102Provisionforshort-terminvestmentWrite—down61111应收票据61111Notesreceivable71121应收股利71121Dividendreceivable81122应收利息81122Interestreceivable91131应收账款91131Accountsreceivable101133其他应收款101133Otherreceivables111141坏账准备111141Provisionforbaddebts121151预付账款121151Advancestosuppliers131161应收补贴款131161Subsidiesreceivable141201物资采购141201Materialspurchased151211原材料151211Rawmaterials161221包装物161221Packagingmaterials171231低值易耗品171231Low-valuedconsumables181232材料成本差异181232Costvarianceofmaterials191241自制半成品191241Self-manufacturedsemi-finishedproduct201243库存商品201243Goodsonhand211244商品进销差价211244MarginbetweenSellingandpurchasingprices221251委托加工物资221251MaterialsonConsignmentforfurtherprocessing231261委托代销商品231261Goodsonconsignment241271受托代销商品241271Fiduciarygoodsforsale251281存货跌价准备251281Provisionforinventorywrite-down261291分期收款发出商品261291Goodsoninstallmentsale271301待摊费用271301Prepaidexpenses281401长期股权投资281401Long-termequityinvestments140101股票投资140101Stockinvestment140102其他股权投资140102Otherequityinvestment291402长期债权投资291402Long-termdebtinvestments140201债券投资140201Bondinvestment140202其他债权投资140202Otherdebtinvestment301421长期投资减值准备301421Provisionforimpairmentoflong-terminvestments311431委托贷款311431Designatedloanreceivable143101本金143101Principal143102利息143102Interest143103减值准备143103Provisionforimpairment321501固定资产321501Fixedassets331502累计折旧331502Accumulateddepreciation341505固定资产减值准备341505Provisionforimpairmentoffixedassets351601工程物资351601Constructionmaterials160101专用材料160101Materialsforspecialuse160102专用设备160102Equipmentforspecialuse160103预付大型设备款160103Advancestosuppliersofgiantequipment160104为生产准备的工具及器具160104Toolsandapparatusforuseinproduction361603在建工程361603Constructioninprogress371605在建工程减值准备371605Provisionforimpairmentofconstructioninprogress381701固定资产清理381701Disposaloffixedassets391801无形资产391801Intangibleassets401805无形资产减值准备401805Provisionforimpairmentofintangibleassets411815未确认融资费用411815Unrecognizedfinancingexpenses421901长期待摊费用421901Long-termprepayments431911待处理财产损溢431911Assetgainorlossinsuspense191101待处理流动资产损溢191101Currentassetgainorlossinsuspense191102待处理固定资产损溢191102Fixedassetgainorlossinsuspense二、负债类II.Liabilities442101短期借款442101Short-termloans452111应付票据452111Notespayable462121应付账款462121Accountspayable472131预收账款472131Advancesfromcustomers482141代销商品款482141Consignment-inmoney492151应付工资492151Accruedpayroll502153应付福利费502153Welfareexpensespayable512161应付股利512161Dividendpayable522171应交税金522171Taxespayable217101应交增值税217101VATpayable2...
