猫猫的BLOG

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  
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  
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  
1519     累积折旧 -租赁资产  accumulated depreciation - leased assets  
152       租赁权益改良leasehold improvements
1521      租赁权益改良  leasehold improvements  
1529      累积折旧- 租赁权益改良  accumulated depreciation - leasehold improvements  
156        未完工程及预付购置设备款construction in progress and prepayments for equipment
1561      未完工程  construction in progress  
1562      预付购置设备款prepayment for equipment  
158       杂项固定资产miscellaneous property, plant, and equipment
1581     杂项固定资产miscellaneous property, plant, and equipment  
1588     杂项固定资产-重估增值  miscellaneous property, plant, and equipment - revaluation increments  
1589      累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment  
16         递耗资产depletable assets
161       递耗资产depletable assets
1611     天然资源natural resources  
1618     天然资源 -重估增值natural resources -revaluation increments  
1619     累积折耗 -天然资源  accumulated depletion - natural resources  
17         无形资产intangible assets
171       商标权trademarks
1711     商标权  trademarks  
172       专利权patents
1721     专利权patents  
173       特许权franchise
    1731 特许权  franchise  
174       著作权copyright
    1741 著作权  copyright  
175       计算机软件computer software
    1751 计算机软件  computer software cost  
176 商誉goodwill
    1761 商誉  goodwill  
177 开办费organization costs
    1771 开办费  organization costs  
178 其它无形资产other intangibles
    1781 递延退休金成本  deferred pension costs  
1782 租赁权益改良  leasehold improvements  
1788  其它无形资产-其它  other intangible assets - other  
18其它资产other assets
    181 递延资产deferred assets
    1811  债券发行成本deferred bond issuance costs  
1812 长期预付租金long-term prepaid rent  
1813 长期预付保险费long-term prepaid insurance  
1814  递延所得税资产deferred income tax assets  
1815  预付退休金  prepaid pension cost  
1818 其它递延资产other deferred assets  
182 闲置资产idle assets
    1821 闲置资产  idle assets  
184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables
    1841 长期应收票据  long-term notes receivable  
1842 长期应收帐款long-term accounts receivable  
1843 催收帐款  overdue receivables  
1847  长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties  
1848 其它长期应收款项other long-term receivables  
1849  备抵呆帐-长期应收票据及款项与催收帐款  allowance for uncollectible accounts - long-term notes, accounts and overdue receivables  
185 出租资产assets leased to others
    1851 出租资产  assets leased to others  
1858 出租资产 -重估增值  assets leased to others - incremental value from revaluation  
1859 累积折旧 -出租资产  accumulated depreciation - assets leased to others  
186 存出保证金refundable deposit
    1861 存出保证金  refundable deposits  
188 杂项资产     miscellaneous assets
    1881 受限制存款  certificate of deposit - restricted  
1888  杂项资产 -其它  miscellaneous assets - otherfficeffice" />