| 科目代码 |
科目名称 |
| Account Code |
Account Title |
| 1001 |
现金 |
Cash |
| 1002 |
银行存款 |
Cash in Bank |
| 1015 |
其他货币资金 |
Other cash and cash equivalents |
| 1101 |
交易性金融资产（短期投资） |
Held for trading financial assets |
| 1121 |
应收票据 |
Note receivable |
| 1122 |
应收账款 |
Account receivable |
| 1123 |
预付帐款 |
Account prepaid |
| 1231 |
其他应收款 |
Other receivable |
| 123101 |
应收出口退税 |
refund of tax for export receivable |
| 123102 |
应收补贴款 |
subsidies of receivable |
| 123199 |
其他 |
other |
| 1241 |
坏账准备 |
Bad debt reserves |
| 1321 |
受托代销商品 |
Commissioned and sell the goods on a commission basis |
| 1401 |
商品采购 |
merchandise purchase |
| 1403 |
材料物资 |
Material |
| 1406 |
库存商品 |
Goods on hand |
| 1407 |
发出商品（分期收款发出商品） |
Goods on installment sale |
| 1408 |
出租商品 |
Merchandise held for rental |
| 1410 |
商品进销差价（包含受托代销商品差价） |
Differences between purchasing and selling price |
| 1411 |
委托加工商品 |
Materials in outside processing |
| 1412 |
包装物及低值易耗品 |
Wrappage & consumable supplies |
| 141201 |
包装物 |
wrappage |
| 141202 |
办公用品 |
Office supplies |
| 141203 |
电器家私 |
electrical home appliance & furnishings |
| 141204 |
仓储物品 |
things for warehouse |
| 1461 |
存货跌价准备 |
Inventory falling price reserves |
| 1501 |
待摊费用 |
Deferred and prepaid expenses |
| 150101 |
租赁费 |
lease rental |
| 150102 |
办公家私 |
furnishings |
| 150103 |
养路费 |
road maintaining fee |
| 150104 |
装修费 |
fit up fee |
| 150199 |
待转进项税 |
Pending changerover VAT on purchase |
| 15019901 |
进口待采集 |
Pending collection import VAT |
| 15019902 |
普通待认证 |
Pending attestation VAT |
| 15019903 |
运费待认证 |
Pending Transportation VAT |
| 1524 |
长期股权投资 |
long term of equity share investment |
| 1601 |
固定资产 |
fixed assets |
| 1602 |
累计折旧 |
Accumulated depreciation |
| 1603 |
固定资产减值准备 |
Fixed assets depreciation reserves |
| 1604 |
在建工程 |
Construction-in-process |
| 1606 |
固定资产清理 |
Liquidation of fixed assets |
| 1701 |
无形资产 |
Intangible assets |
| 170101 |
商标 |
Trademarks |
| 1801 |
长期待摊费用 |
Long-term deferred and prepaid expenses |
| 1901 |
待处理财产损益 |
Assets loss or income in suspense |
| 190101 |
待处理流动资产损益 |
Assets loss or income in suspense |
| 190102 |
待处理固定资产损益 |
Assets loss or income in suspense |
| 1902 |
其他长期资产 |
Other Long Term Assets |
| 190201 |
特准储备物资 |
Physical assets reserve specifically authorized |
| |
|
|
| 2001 |
短期借款 |
Short term debt |
| 2201 |
应付票据 |
Notes payable |
| 2202 |
应付帐款 |
Account payable |
| 2205 |
预收帐款 |
Deposit received |
| 2211 |
应付职工薪酬（含福利费） |
Wages & welfarism payable |
| 2221 |
应交税费（含应交税金和其他应交款） |
Taxes and dues payable |
| 222101 |
个人所得税 |
individual income tax |
| 222102 |
应交增值税 |
value added tax payable |
| 22210201 |
进项税额 |
VAT on purchase |
| 22210202 |
已交税金 |
VAT paid |
| 22210203 |
转出未交增值税 |
unpaid VAT changeover |
| 22210204 |
减免税额 |
tax deduction |
| 22210205 |
销项税额 |
VAT on sales |
| 22210206 |
进项税额转出 |
changeover VAT on purchase |
| 22210207 |
转出多交增值税 |
overpaid VAT changeover |
| 22210208 |
出口退税 |
VAT Refund for exported |
| 22210209 |
出口抵减内销产品应纳税额 |
export deduct domestic sales goods tax |
| 222103 |
未交增值税 |
Unpaid VAT |
| 222104 |
关税 |
tariff |
| 222105 |
应交消费税 |
consumption tax payable |
| 222106 |
应交城市维护建设税 |
tax for maintaining and building cities payable |
| 222107 |
应交所得税 |
income tax payable |
| 222108 |
待抵扣进项税额 |
pending deduct VAT on purchase |
| 222109 |
待调整 |
pending adjust |
| 222110 |
其他应交款 |
other fund in conformity with paying |
| 22211001 |
应交教育费附加 |
educational fee payable |
| 2241 |
其他应付款 |
Other payables |
| 2401 |
预提费用 |
Provision for expenses |
| 2402 |
特准储备资金 |
Fund reserve specifically authorized |
| 2601 |
长期借款 |
Long term loans |
| 2602 |
长期债卷（应付债卷） |
long term bonds |
| 2801 |
长期应付款 |
Long term account payable |
| 2811 |
专项应付款 |
Special payable |
| 2901 |
递延所得税负债 |
Deferred income tax liabilities |
| 2902 |
住房周转金 |
Housing Revolving Funds |
| |
|
|
| 4001 |
实收资本 |
Paid in capital |
| 4002 |
资本公积 |
Capital reserve |
| 400201 |
资本溢价 |
Capital premium |
| 4101 |
盈余公积 |
Surplus reserves |
| 410101 |
公益金 |
Legal public welfare fund |
| 4103 |
本年利润 |
Current year profits |
| 4104 |
利润分配 |
Profit distribution |
| 410401 |
未分配利润 |
undistributed profit |
| 410402 |
盈余公积补亏 |
surplus reserves recover loss |
| 410403 |
提取盈余公积 |
Withdrawal legal surplus |
| 410404 |
应付利润 |
profit payable |
| 410405 |
转作奖金的利润 |
profit change to bonus |
| 410406 |
应交特种基金 |
special funds payable |
| 410407 |
归还借款的利润 |
profit return loan |
| 410408 |
单项留用的利润 |
profit reserved for a single item |
| |
|
|
| 6001 |
主营业务收入 |
Prime operating revenue |
| 6051 |
其他业务收入 |
Other operating revenue |
| 6052 |
代购代销收入 |
Income from purchase and sales commission |
| 6061 |
汇兑损益 |
Exchange gain or loss |
| 6111 |
投资收益（包含补贴收入） |
Investment revenue (include Subsidize revenue) |
| 6301 |
营业外收入 |
Non operating revenue |
| 6401 |
主营业务成本 |
Operating costs |
| 6402 |
其他业务支出 |
Other business expense |
| 6403 |
代购代销支出 |
Expense from purchase and sales commission |
| 6405 |
营业税金及附加 |
Sales tax and extra charges |
| 6601 |
销售费用 |
Operating expenses |
| 660101 |
财产保险 |
property insurance |
| 660102 |
包装费 |
packaging fee |
| 660103 |
报关费 |
customs charges |
| 660104 |
商检费 |
commodity inspection fee |
| 660105 |
维修费 |
repair charge |
| 660106 |
仓库租金费 |
rental for Warehouse |
| 660107 |
运输费 |
carriage charges |
| 660108 |
仓储费 |
storage Fee |
| 660109 |
汽油费 |
gasoline |
| 660110 |
汽车行驶费 |
car travel fee |
| 660111 |
差旅费 |
travel expense |
| 660112 |
设计费 |
design fee |
| 660113 |
办公费 |
office allowance |
| 660114 |
工资 |
staff salaries |
| 660115 |
装卸费 |
handling charges |
| 660116 |
广告费 |
advertising fee |
| 660199 |
其他 |
other |
| 6602 |
管理费用 |
Adminisstrative expenses |
| 660201 |
办公费 |
office allowance |
| 660202 |
停车费 |
car parking fee |
| 660203 |
汽油费 |
gasoline |
| 660204 |
路桥费 |
toll charge |
| 660205 |
电话费 |
correspondence fee |
| 660206 |
差旅费 |
travel expense |
| 660207 |
印花税 |
stamp tax |
| 660208 |
折旧 |
depreciation |
| 660209 |
咨询费 |
Consult fee |
| 660210 |
福利费 |
welfarism |
| 660211 |
网络费 |
network fee |
| 660212 |
租赁费 |
lease rental |
| 660213 |
工资 |
staff salaries |
| 660214 |
业务招待费 |
business entertainment |
| 660215 |
低值易耗品摊销 |
article of consumption |
| 660216 |
水电费 |
utilities |
| 660217 |
管理费 |
administrative fee |
| 660218 |
养路费 |
toll maintenance fee |
| 660219 |
交通费 |
|
| 660220 |
洗车费 |
car washing fee |
| 660221 |
广告费 |
advertising fee |
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