会计科目名称和编号 chart of accounts
顺序号 编号 名称 no. code title
一、资产类 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
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
二、负债类 ii. liabilities
44 2101 短期借款 44 2101 short-term loans
45 2111 应付票据 45 2111 notes payable
46 2121 应付账款 46 2121 accounts payable
47 2131 预收账款 47 2131 advances from customers deductible
48 2141 代销商品款 48 2141 consignment-in money
49 2151 应付工资 49 2151 accrued payroll
50 2153 应付福利费 50 2153 welfare expenses payable
51 2161 应付股利 51 2161 dividend payable
52 2171 应交税金 52 2171 taxes payable
217101 应交增值税 217101 vat payable
21710101 进项税额 21710101 input vat
21710102 已交税金 21710102 taxes paid
21710103 转出未交增值税 21710103 transfer-out of unpaid vat
21710104 减免税款 21710104 vat deductions and exemptions
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