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一、资产类 |
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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 |
|
100901 |
外埠存款 |
|
|
100901 |
Deposits in other cities |
|
100902 |
银行本票 |
|
|
100902 |
Cashier's Check |
|
100903 |
银行汇票 |
|
|
100903 |
Bank draft |
|
100904 |
信用卡 |
|
|
100904 |
Credit Card |
|
100905 |
信用证保证金 |
|
|
100905 |
L/C guarantee deposit |
|
100906 |
存出投资款 |
|
|
100906 |
Investment paid |
|
4 |
1101 |
短期投资 |
|
4 |
1101 |
Short-term investments |
|
110101 |
股票 |
|
|
110101 |
Stock |
|
110102 |
债券 |
|
|
110102 |
Bond |
|
110103 |
基金 |
|
|
110103 |
Fund |
|
110110 |
其他 |
|
|
110110 |
Others |
|
5 |
1102 |
短期投资跌价准备 |
|
5 |
1102 |
Provision for short-term investment Write—down |
|
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 |
|
140101 |
股票投资 |
|
|
140101 |
Stock investment |
|
140102 |
其他股权投资 |
|
|
140102 |
Other equity investment |
|
29 |
1402 |
长期债权投资 |
|
29 |
1402 |
Long-term debt investments |
|
140201 |
债券投资 |
|
|
140201 |
Bond investment |
|
140202 |
其他债权投资 |
|
|
140202 |
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 |
|
143101 |
本金 |
|
|
143101 |
Principal |
|
143102 |
利息 |
|
|
143102 |
Interest |
|
143103 |
减值准备 |
|
|
143103 |
Provision for impairment |
|
32 |
1501 |
固定资产 |
|
32 |
1501 |
Fixed assets |
|
33 |
1502 |
累计折旧 |
|
33 |
1502 |
Accumulated depreciation |
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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 |
|
160101 |
专用材料 |
|
|
160101 |
Materials for special use |
|
160102 |
专用设备 |
|
|
160102 |
Equipment for special use |
|
160103 |
预付大型设备款 |
|
|
160103 |
Advances to suppliers of giant equipment |
|
160104 |
为生产准备的工具及器具 |
|
|
160104 |
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 |
|
191101 |
待处理流动资产损溢 |
|
|
191101 |
Current asset gain or loss in suspense |
|
191102 |
待处理固定资产损溢 |
|
|
191102 |
Fixed asset gain or loss in suspense |
