工作总结周报的内容:会计科目名称英汉对照和编号

：大 中 小
会计科目名称英汉对照和编号
会计科目名称和编号 Chart of Accounts
顺序号编号名称NO.CodeTitle
一、资产类　　I. Assets
11001现金11001Cash on hand
21002银行存款21002Cash in bank
31009其他货币资金31009Other monetary funds
100901外埠存款　100901Deposits in other cities
100902银行本票　100902Cashier's Check
100903银行汇票　100903Bank draft
100904信用卡　100904Credit Card
100905信用证保证金　100905L/C guarantee deposit
100906存出投资款　100906Investment paid
41101短期投资41101Short-term investments
110101股票　110101Stock
110102债券　110102Bond
110103基金　110103Fund
110110其他　110110Others
51102短期投资跌价准备51102Provision for short-term investment Write—down
61111应收票据61111Notes receivable
71121应收股利71121Dividend receivable
81122应收利息81122Interest receivable
91131应收账款91131Accounts receivable
101133其他应收款101133Other receivables
111141坏账准备111141Provision for bad debts
121151预付账款121151Advances to suppliers
131161应收补贴款131161Subsidies receivable
141201物资采购141201Materials purchased
151211原材料151211Raw materials
161221包装物161221Packaging materials
171231低值易耗品171231Low-valued consumables
181232材料成本差异181232Cost variance of materials
191241自制半成品191241Self-manufactured semi-finished product
201243库存商品201243Goods on hand
211244商品进销差价211244Margin between Selling and purchasing prices
221251委托加工物资221251Materials on Consignment for further processing
231261委托代销商品231261Goods on consignment
241271受托代销商品241271Fiduciary goods for sale
251281存货跌价准备251281Provision for inventory write-down
261291分期收款发出商品261291Goods on installment sale
271301待摊费用271301Prepaid expenses
281401长期股权投资281401Long-term equity investments
140101股票投资　140101Stock investment
140102其他股权投资　140102Other equity investment
291402长期债权投资291402Long-term debt investments
140201债券投资　140201Bond investment
140202其他债权投资　140202Other debt investment
301421长期投资减值准备301421Provision for impairment of long-term investments
311431委托贷款311431Designated loan receivable
143101本金　143101Principal
143102利息　143102Interest
143103减值准备　143103Provision for impairment
321501固定资产321501Fixed assets
331502累计折旧331502Accumulated depreciation
341505固定资产减值准备341505Provision for impairment of fixed assets
351601工程物资351601Construction materials
160101专用材料　160101Materials for special use
160102专用设备　160102Equipment for special use
160103预付大型设备款　160103Advances to suppliers of giant equipment
160104为生产准备的工具及器具　160104Tools and apparatus for use in production
361603在建工程361603Construction in progress
371605在建工程减值准备371605Provision for impairment of construction in progress
381701固定资产清理381701Disposal of fixed assets
391801无形资产391801Intangible assets
401805无形资产减值准备401805Provision for impairment of intangible assets
411815未确认融资费用411815Unrecognized financing expenses
421901长期待摊费用421901Long-term prepayments
431911待处理财产损溢431911Asset gain or loss in suspense
191101待处理流动资产损溢　191101Current asset gain or loss in suspense
191102待处理固定资产损溢　191102Fixed asset gain or loss in suspense
二、负债类　　II. Liabilities
442101短期借款442101Short-term loans
452111应付票据452111Notes payable
462121应付账款462121Accounts payable
472131预收账款472131Advances from customers
482141代销商品款482141Consignment-in money
492151应付工资492151Accrued payroll
502153应付福利费502153Welfare expenses payable
512161应付股利512161Dividend payable
522171应交税金522171Taxes payable
217101应交增值税　217101VAT payable
21710101进项税额　21710101Input VAT
21710102已交税金　21710102Taxes paid
21710103转出未交增值税　21710103Transfer-out of unpaid VAT
21710104减免税款　21710104VAT deductions and exemptions
21710105销项税额　21710105Output VAT
21710106出口退税　21710106Refund of export duty
21710107进项税额转出　21710107Transfer-out of input VAT
21710108出口抵减内销产品应纳税额　21710108Export duty deductible from taxes payable on domestic sales
21710109转出多交增值税　21710109Transfer-out of overpaid VAT
21710110未交增值税　21710110Unpaid VAT
217102应交营业税　217102Business tax payable
217103应交消费税　217103Consumption tax payable
217104应交资源税　217104Resources tax payable
217105应交所得税　217105Income tax payable
217106应交土地增值税　217106Land appreciation tax payable
217107应交城市维护建设税　217107Urban construction and maintenance tax payable
217108应交房产税　217108Property tax payable
217109应交土地使用税　217109Land use tax payable
217110应交车船使用税　217110Vehicle and vessel usage tax payable
217111应交个人所得税　217111Individual income tax payable
532176其他应交款532176Other payables
542181其他应付款542181Other amounts payable
552191预提费用552191Accrued expenses
562201待转资产价值562201Asset value to be carried over
572211预计负债572211Estimated liabilities
582301长期借款582301Long-term borrowings
592311应付债券592311Bond payable
231101债券面值　231101Par value of bond
231102债券溢价　231102Premium on bond
231103债券折价　231103Discount on bond
231104应计利息　231104Accrued interest
602321长期应付款602321Long-term payables
612331专项应付款612331Special payables
622341递延税款622341Deferred taxes
三、所有者权益类　　Ⅲ .Owners' Equity
633101实收资本 ( 或股本 )633101Paid-in capital (or stock)
643103归还投资643103Investment returned
653111资本公积653111Capital surplus
311101资本 ( 或股本 ) 溢价　311101Premium on capital (or stock)
311102接受捐赠非现金资产准备　311102Reserve of donated non-cash assets
311103接受现金捐赠　311103Cash donation
311104股权投资准备　311104Equity investment reserve
311105拨款转入　311105Transfer-in of appropriations
311106外币资本折算差额　311106Foreign currency translation difference
311107其他资本公积　311107Other capital surplus
663121盈余公积663121Surplus reserve
312101法定盈余公积　312101Statutory surplus reserve
312102任意盈余公积　312102Discretionary surplus reserve
312103法定公益金　312103Statutory public welfare fund
312104储备基金　312104Reserve fund
312105企业发展基金　312105Enterprise expansion fund
312106利润归还投资　312106Profit capitalized on return of investment
673131本年利润673131Profit for the year
683141利润分配683141Profit distribution
314101其他转入　314101Other transfer-ins
314102提取法定盈余公积　314102Appropriation of statutory surplus reserve
314103提取法定公益金　314103Appropriation of statutory public welfare fund
314104提取储备基金　314104Appropriation of reserve fund
314105提取企业发展基金　314105Appropriation of enterprise expansion fund
314106提取职工奖励及福利基金　314106Appropriation of employee welfare and bonus fund
314107利润归还投资　314107Profit capitalized on return of investment
314108应付优先股股利　314108Dividend payable on preferred stock
314109提取任意盈余公积　314109Appropriation of discretionary surplus reserve
314110应付普通股股利　314110Dividend payable on common stock
314111转作资本 ( 或股本 ) 的普通股股利　314111Conversion of common stock dividend into capital (or stock)
314115未分配利润　314115Undistributed profit
四、成本类　　IV. Costs
694101生产成本694101Production cost
410101基本生产成本　410101Primary production cost
410102辅助生产成本　410102Auxiliary production cost
704105制造费用704105Manufacturing expenses
714107劳务成本714107Cost of service
五、损益类　　V. Income and losses
725101主营业务收入725101Revenue from main operations
735102其他业务收入735102Revenue from other operations
745201投资收益745201Investment income
755203补贴收入755203Revenue from subsidies
765301营业外收入765301Non-operating revenue
775401主营业务成本775401Cost of main operations
785402主营业务税金及附加785402Taxes and surcharge for main operations
795405其他业务支出795405Expenditures on other operations
805501营业费用805501Operating expenses
815502管理费用815502General and administrative expenses
825503财务费用825503Financial expenses
835601营业外支出835601Non-operating expenditures
845701所得税845701Income tax
855801以前年度损益调整855801Adjustment to prior years' income and losses