论坛:
| 编码 | 类别 | 科目名称(简体) | 科目名称(繁体) | 科目名称(英文) |
| 1 | 1 | 资产 | 資產 | Assets |
| 110 | 1 | 现金 | 現金 | Cash |
| 1101 | 1 | 库存现金 | 庫存現金 | Cash on hand |
| 11011 | 1 | 库存现金-港币 | 庫存現金-港幣 | Cash on hand-HKD |
| 11012 | 1 | 库存现金-美元 | 庫存現金-美元 | Cash on hand-USD |
| 1102 | 1 | 银行存款 | 銀行存款 | Cash in banks |
| 11021 | 1 | 汇丰银行存款 | 匯豐銀行存款 | HSBC |
| 110211 | 1 | 汇丰银行存款-港币 | 匯豐銀行存款-港幣 | HSBC-HKD |
| 110212 | 1 | 汇丰银行存款-美元 | 匯豐銀行存款-美元 | HSBC-USD |
| 11022 | 1 | 中国银行存款 | 中國銀行存款 | BOC |
| 110221 | 1 | 中国银行存款-港币 | 中國銀行存款-港幣 | BOC-HKD |
| 110222 | 1 | 中国银行存款-美元 | 中國銀行存款-美元 | BOC-USD |
| 1103 | 1 | 定期存款 | 定期存款 | Time deposits |
| 11031 | 1 | 汇丰银行定期存款-港币 | 匯豐銀行定期存款-港幣 | Time deposits of HSBC-HKD |
| 11032 | 1 | 汇丰银行定期存款-美元 | 匯豐銀行定期存款-美元 | Time deposits of HSBC-USD |
| 1104 | 1 | 零用金 | 零用金 | Petty cash |
| 11041 | 1 | 零用金-港币 | 零用金-港幣 | Petty cash-HKD |
| 11042 | 1 | 零用金-美元 | 零用金-美元 | Petty cash-USD |
| 113 | 1 | 短期投资 | 短期投資 | Short-term investments |
| 1131 | 1 | 有价证券 | 有價證券 | Marketable securities |
| 1132 | 1 | 备抵有价证券跌价损失 | 備抵有價證券跌價損失 | Allowance for market decline marketable securities |
| 1141 | 1 | 应收票据 | 應收票據 | Notes receivable |
| 11411 | 1 | 应收票据-港币 | 應收票據-港幣 | Notes receivable-HKD |
| 11412 | 1 | 应收票据-美元 | 應收票據-美元 | Notes receivable-USD |
| 1142 | 1 | 贴现应收票据 | 貼現應收票據 | Notes receivable discounted |
| 1143 | 1 | 备抵坏帐-应收票据 | 備抵壞帳-應收票據 | Allowance for bad debts-notes receivable |
| 1144 | 1 | 应收帐款 | 應收帳款 | Accounts receivable |
| 11441 | 1 | 应收帐款-港币 | 應收帳款-港幣 | Accounts receivable-HKD |
| 11442 | 1 | 应收帐款-美元 | 應收帳款-美元 | Accounts receivable-USD |
| 1145 | 1 | 备低坏帐-应收帐款 | 備低壞帳-應收帳款 | Allowance for bad debts-accounts receivable |
| 1148 | 1 | 应收退税款 | 應收退稅款 | Tax refunds receivable |
| 1149 | 1 | 留抵税额 | 留抵稅額 | Tax retained |
| 1150 | 1 | 应收收益 | 應收收益 | Accrued income |
| 1159 | 1 | 其他应收款 | 其他應收款 | Other receivables |
| 11591 | 1 | 其他应收款-港币 | 其他應收款-港幣 | Other receivables-HKD |
| 11592 | 1 | 其他应收款-美元 | 其他應收款-美元 | Other receivables-USD |
| 1160 | 1 | 备抵坏帐－其他应收款 | 備抵壞帳－其他應收款 | Allowance for bad debts-other receivable |
| 1201 | 1 | 商品存货 | 商品存貨 | Merchandise inventory |
| 12011 | 1 | 商品存货(永续盘存) | 商品存貨(永續盤存) | Merchandise inventory |
| 12012 | 1 | 商品存货(定期盘存) | 商品存貨(定期盤存) | Merchandise inventory(Stock Closing) |
| 1202 | 1 | 制成品 | 製成品 | Finished goods |
| 1203 | 1 | 在制品 | 在製品 | Goods in process |
| 1204 | 1 | 原料 | 原料 | Raw materials |
| 1205 | 1 | 物料 | 物料 | Supplies |
| 1206 | 1 | 在途材料 | 在途材料 | Material & supplies in transit |
| 1207 | 1 | 回收料 | 回收料 | Reproduced materials |
| 1208 | 1 | 借出原料 | 借出原料 | Lend materials |
| 1209 | 1 | 瑕疵品 | 瑕疵品 | Defective work |
| 1215 | 1 | 备抵存货跌价损失 | 備抵存貨跌價損失 | Allowance for market decline-inventory |
| 124 | 1 | 预付款项 | 預付款項 | Prepayments |
| 1241 | 1 | 预付货款 | 預付貨款 | Advance payments to suppliers |
| 1242 | 1 | 用品盘存 | 用品盤存 | Office supplies on hand |
| 1243 | 1 | 预付费用 | 預付費用 | Prepaid expenses |
| 1244 | 1 | 预付税款 | 預付稅款 | Prepaid taxes |
| 1245 | 1 | 其他预付款 | 其他預付款 | Other prepayments |
| 1250 | 1 | 应收关系企业款 | 應收關係企業款 | Accounts receivable-relationship |
| 126 | 1 | 其他流动资产 | 其他流動資產 | Other current assets |
| 1261 | 1 | 进项税额 | 進項稅額 | Input tax |
| 1262 | 1 | 其他流动资产 | 其他流動資產 | Other current assets |
| 13 | 1 | 长期投资 | 長期投資 | Long-term investments |
| 1301 | 1 | 长期投资 | 長期投資 | Investments in stocks |
| 1302 | 1 | 备抵长期投资损失 | 備抵長期投資損失 | Allowance for loss on long-term investments |
| 14 | 1 | 固定资产 | 固定資產 | Fixed assets or Plant assets |
| 140 | 1 | 土地 | 土地 | Land |
| 1401 | 1 | 土地 | 土地 | Land |
| 1402 | 1 | 累计折旧－土地 | 累計折舊－土地 | Accumulated depreciation-Land |
| 141 | 1 | 房屋及建筑 | 房屋及建築 | Buildings and structures |
| 1411 | 1 | 房屋及建筑 | 房屋及建築 | Buildings and structures |
| 1412 | 1 | 累计折旧－房屋及建筑 | 累計折舊－房屋及建築 | Accumulated depreciation-Buildings and structures |
| 142 | 1 | 机器设备 | 機器設備 | Machinery & equipment |
| 1421 | 1 | 机器设备 | 機器設備 | Machinery & equipment |
| 1422 | 1 | 累计折旧－机器设备 | 累計折舊－機器設備 | Accumulated depreciation-Machinery & equipment |
| 143 | 1 | 水电设备 | 水電設備 | Power equipment |
| 1431 | 1 | 水电设备 | 水電設備 | Power equipment |
| 1432 | 1 | 累计折旧－水电设备 | 累計折舊－水電設備 | Accumulated depreciation-Power equipment |
| 144 | 1 | 交通设备 | 交通設備 | Transportation facilities |
| 1441 | 1 | 交通设备 | 交通設備 | Transportation facilities |
| 1442 | 1 | 累计折旧－交通设备 | 累計折舊－交通設備 | Accumulated depreciations-Transportation facilitie |
| 145 | 1 | 生财器具 | 生財器具 | Furniture and fixtures |
| 1451 | 1 | 生财器具 | 生財器具 | Furniture and fixtures |
| 1452 | 1 | 累计折旧－生财器具 | 累計折舊－生財器具 | Accumulated depreciation-furniture and fixtures |
| 146 | 1 | 工具设备 | 工具設備 | Tools & equipment |
| 1461 | 1 | 工具设备 | 工具設備 | Tools & equipment |
| 1462 | 1 | 累计折旧－工具设备 | 累計折舊－工具設備 | Accumulated depreciation-Tools & equipment |
| 148 | 1 | 杂项设备 | 雜項設備 | Miscellaneous equipment |
| 1481 | 1 | 杂项设备 | 雜項設備 | Miscellaneous equipment |
| 1482 | 1 | 累计折旧－杂项设备 | 累計折舊－雜項設備 | Accumulated depreciation-Miscellaneous equipment |
| 149 | 1 | 未完工程及预付工程及设备款 | 未完工程及預付工程及設備款 | Construction work in progress and advance payments |
| 1491 | 1 | 未完工程 | 未完工程 | Construction work in progress |
| 1492 | 1 | 预付工程及设备款 | 預付工程及設備款 | Advance payments on construction and equipment |
| 15 | 1 | 其他资产 | 其他資產 | Other assets |
| 151 | 1 | 递延费用 | 遞延費用 | Deferred charges |
| 1511 | 1 | 开办费 | 開辦費 | Organization costs |
| 1512 | 1 | 递延权利金 | 遞延權利金 | Deferred royalties |
| 1521 | 1 | 存出保证金 | 存出保證金 | Guarantee deposits paid |
| 1531 | 1 | 催收款项 | 催收款項 | Accounts receivable overdue |
| 1532 | 1 | 备抵坏帐－催收款项 | 備抵壞帳－催收款項 | Allowance for bad debts |
| 1541 | 1 | 闲置资产 | 閒置資產 | Idle assets |
| 1542 | 1 | 累计折旧－闲置资产 | 累計折舊－閒置資產 | Accumulated depreciation-idle assets |
| 1601 | 1 | 应收保证票据 | 應收保證票據 | Guarantee notes |
| 1602 | 1 | 存出保证票据 | 存出保證票據 | Certified notes |
| 2 | 2 | 负债 | 負債 | Liabilities |
| 210 | 2 | 短期借款 | 短期借款 | Short-term loans |
| 2101 | 2 | 银行透支 | 銀行透支 | Bank overdrafts |
| 2102 | 2 | 银行借款 | 銀行借款 | Bank loans |
| 2103 | 2 | 购料贷款 | 購料貸款 | Purchases loans |
| 2109 | 2 | 其他短期借款 | 其他短期借款 | Other short-term loans |
| 2110 | 2 | 应付商业本票 | 應付商業本票 | Commercial papers payable |
| 2111 | 2 | 应付商业本票折价 | 應付商業本票折價 | Discount on commercial papers payable |
| 2141 | 2 | 应付票据 | 應付票據 | Notes payable |
| 2142 | 2 | 其他应付票据 | 其他應付票據 | Other notes payable |
| 2143 | 2 | 应付帐款 | 應付帳款 | Accounts payable |
| 21431 | 2 | 应付帐款-港币 | 應付帳款-港幣 | Accounts payable-HKD |
| 21432 | 2 | 应付帐款-美元 | 應付帳款-美元 | Accounts payable-USD |
| 2146 | 2 | 应付费用 | 應付費用 | Accrued expenses |
| 2147 | 2 | 应付股利 | 應付股利 | Dividends payable |
| 2148 | 2 | 应付税捐 | 應付稅捐 | Other taxes payable |
| 2151 | 2 | 销项税额 | 銷項稅額 | Other notes payable |
| 2159 | 2 | 其他应付款 | 其他應付款 | Other payables |
| 2160 | 2 | 应付所得税 | 應付所得稅 | Income taxes payable |
| 225 | 2 | 预收款项 | 預收款項 | Accounts collected in advance |
| 2251 | 2 | 预收货款 | 預收貨款 | Advances from customers |
| 2254 | 2 | 其他预收款 | 其他預收款 | Other accounts collected in advance |
| 2255 | 2 | 代收款 | 代收款 | Collection for others |
| 2270 | 2 | 其他流动负债 | 其他流動負債 | Other current liabilities |
| 24 | 2 | 长期负债 | 長期負債 | Long-term liabilities |
| 240 | 2 | 长期债务 | 長期債務 | Long-term loans payable |
| 2401 | 2 | 长期借款 | 長期借款 | Long-term loans payable |
| 2402 | 2 | 长期应付款 | 長期應付款 | Long-term payables |
| 2405 | 2 | 其他长期负债 | 其他長期負債 | Other long-term liabilities |
| 25 | 2 | 其他负责 | 其他負責 | Other liabilities |
| 2501 | 2 | 存入保证金 | 存入保證金 | Guarantee deposits received |
| 26 | 2 | 信托代理及保证负债 | 信託代理及保證負債 | Trust collection and guarantee liabilities |
| 2601 | 2 | 存入保证票据 | 存入保證票據 | Guarantee notes received |
| 2602 | 2 | 应付保证票据 | 應付保證票據 | Commitments on guarantee notes |
| 3 | 3 | 股东权益 | 股東權益 | Stockholders' equity |
| 31 | 3 | 投入资本 | 投入資本 | Paid-in capital |
| 3101 | 3 | 股本 | 股本 | Capital stock |
| 3109 | 3 | 预收股本 | 預收股本 | Capital received in advance |
| 3201 | 3 | 增资准备 | 增資準備 | Additional capital surplus |
| 3301 | 3 | 资本公积 | 資本公積 | Capital surplus |
| 34 | 3 | 保留盈馀 | 保留盈餘 | Retained earnings |
| 340 | 3 | 已指拨保留盈馀 | 已指撥保留盈餘 | Appropriated retained earnings |
| 3401 | 3 | 法定公积 | 法定公積 | Legal surplus |
| 341 | 3 | 未指拨保留盈馀 | 未指撥保留盈餘 | Unappropriated retained earnings |
| 3411 | 3 | 保留盈馀（累积亏损） | 保留盈餘（累積虧損） | Retained earnings or Accumulated loss |
| 3412 | 3 | 本期损益 | 本期損益 | Profit or loss-current periods |
| 4 | 4 | 营业收入 | 營業收入 | Operating revenues |
| 41 | 4 | 营业收入 | 營業收入 | Operating revenues |
| 410 | 4 | 销货收入 | 銷貨收入 | Sales revenues |
| 4101 | 4 | 销货收入 | 銷貨收入 | Sales |
| 4102 | 4 | 销货退回 | 銷貨退回 | Sales returns |
| 4104 | 4 | 销货折让 | 銷貨折讓 | Sales allowances |
| 420 | 4 | 劳务收入 | 勞務收入 | Service revenues |
| 4201 | 4 | 加工收入 | 加工收入 | Revenue form reprocessing |
| 4209 | 4 | 其他营业收入 | 其他營業收入 | Other operating revenues |
| 5 | 5 | 营业成本 | 營業成本 | Operating costs |
| 510 | 5 | 销货成本 | 銷貨成本 | Cost of goods sold |
| 5101 | 5 | 销货成本 | 銷貨成本 | Cost of goods sold |
| 5401 | 5 | 直接人工 | 直接人工 | Direct labor |
| 5500 | 5 | 制造费用 | 製造費用 | Manufacturing overhead |
| 56 | 5 | 劳务成本 | 勞務成本 | Service costs |
| 560 | 5 | 劳务成本 | 勞務成本 | Service costs |
| 5601 | 5 | 劳务成本 | 勞務成本 | Service costs |
| 5901 | 5 | 其他营业成本 | 其他營業成本 | Other operating costs |
| 6 | 6 | 营业费用 | 營業費用 | Operating expenses |
| 61 | 6 | 营业费用 | 營業費用 | Operating expenses |
| 6101 | 6 | 水费 | 水費 | Water |
| 6102 | 6 | 电费 | 電費 | ELECTRICITY |
| 6103 | 6 | 电话费 | 電話費 | TELEPHONE |
| 6104 | 6 | 文具及印刷 | 文具及印刷 | STATIONERY |
| 6105 | 6 | 租金 | 租金 | RENT |
| 6106 | 6 | 娱乐交际费 | 娛樂交際費 | ENTERTAINMENT & GIFT |
| 6107 | 6 | 维修保养费 | 維修保養費 | GENERAL REPAIR & MAINTENANCE |
| 6108 | 6 | 交通费 | 交通費 | TRAVELLING |
| 6109 | 6 | 保险费 | 保險費 | INSURANCE |
| 6110 | 6 | 广告费 | 廣告費 | ADVERTISING |
| 6111 | 6 | 管理费 | 管理費 | MANAGEMENT FEES |
| 6112 | 6 | 邮费 | 郵費 | POSTAGE |
| 6113 | 6 | 出口运费 | 出口運費 | CARRIAGE OUTWARDS |
| 6118 | 6 | 入口运费 | 入口運費 | CARRIAGE INWARDS |
| 6119 | 6 | 核数费 | 核數費 | AUDIT FEES |
| 6120 | 6 | 佣金支出 | 佣金支出 | COMMISSION |
| 6121 | 6 | 专业法律费 | 專業法律費 | PROFESSIONAL & LEGAL CHARGES |
| 6122 | 6 | 杂费 | 雜費 | SUNDRY |
| 62 | 6 | 折旧费 | 折舊費 | Depreciation Expenses |
| 6201 | 6 | 土地折旧费 | 土地折舊費 | Land Depreciation Expenses |
| 6202 | 6 | 房屋及建筑折旧费 | 房屋及建築折舊費 | Buildings and structures Depreciation Expenses |
| 6203 | 6 | 机器设备折旧费 | 機器設備折舊費 | Machinery & equipment Depreciation Expenses |
| 6204 | 6 | 水电设备折旧费 | 水電設備折舊費 | Power equipment Depreciation Expenses |
| 6205 | 6 | 交通设备折旧费 | 交通設備折舊費 | Transportation facilities Depreciation Expenses |
| 6206 | 6 | 生财器具折旧费 | 生財器具折舊費 | Furniture and fixtures Depreciation Expenses |
| 6207 | 6 | 工具设备折旧费 | 工具設備折舊費 | Tools & equipment Depreciation Expenses |
| 6208 | 6 | 杂项设备折旧费 | 雜項設備折舊費 | Miscellaneous equipment Depreciation Expenses |
| 7 | 4 | 营业外收入及支出 | 營業外收入及支出 | Non-operating income and expenses |
| 71 | 4 | 营业外收入 | 營業外收入 | Non-operating income |
| 710 | 4 | 营业外收入 | 營業外收入 | Non-operating income |
| 7101 | 4 | 利息收入 | 利息收入 | Interest income |
| 7102 | 4 | 财产交易增益 | 財產交易增益 | Gain on disposal of assets |
| 7103 | 4 | 租赁收入 | 租賃收入 | Rent income |
| 7104 | 4 | 佣金收入 | 佣金收入 | Commission income |
| 7105 | 4 | 商品盘盈 | 商品盤盈 | Gains on physical inventory |
| 7106 | 4 | 兑换收入 | 兌換收入 | Exchange gains |
| 7107 | 4 | 退税收入 | 退稅收入 | Tax refunds income |
| 7108 | 4 | 投资收入 | 投資收入 | Gain on investments |
| 7109 | 4 | 其他收入 | 其他收入 | Other non-operating income |
| 72 | 6 | 营业外支出 | 營業外支出 | Non-operating expenses |
| 720 | 6 | 营业外支出 | 營業外支出 | Non-operating expenses |
| 7201 | 6 | 利息支出 | 利息支出 | Interest expenses |
| 7202 | 6 | 财产交易损失 | 財產交易損失 | Loss on disposal of assets |
| 7203 | 6 | 灾害损失 | 災害損失 | Loss on calamity |
| 7204 | 6 | 存货跌价损失 | 存貨跌價損失 | Loss on market decline of inventory |
| 7205 | 6 | 盘存损失 | 盤存損失 | Loss on physical inventory |
| 7206 | 6 | 兑换损失 | 兌換損失 | Exchange losses |
| 7208 | 6 | 投资损失 | 投資損失 | Loss on investments |
| 7209 | 6 | 其他营业外支出及损失 | 其他營業外支出及損失 | Other non-operating expenses & losses |
| 8 | 6 | 非常损益及会计原则变更累积影响数 | 非常損益及會計原則變更累積影響數 | Extraordinary items and cumulative effect |
| 81 | 6 | 非常损益 | 非常損益 | Extraordinary items |
| 8101 | 6 | 非常损益 | 非常損益 | Extraordinary items |
| 8202 | 6 | 会计原则变更累积影响数 | 會計原則變更累積影響數 | Cumulative effect of changes in accounting princip |
| 9 | 6 | 所得税 | 所得稅 | Income taxes |
| 91 | 6 | 所得税 | 所得稅 | Income taxes |
| 910 | 6 | 所得税 | 所得稅 | Income taxes |
| 9101 | 6 | 预计所得税 | 預計所得稅 | Income taxes |
owen
星期三, 07/10/2013 - 11:35
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