2182是哪個會計科目
❶ 紡織行業鑒證咨詢服務費檢測費分錄
如果沒單開咨詢費、檢測費啥的。都可以計入其他費用
借：管理費用-其他 貸：現金或銀行存款
❷ 有誰知道新會計各科目的英文翻譯
1 資產 assets
11~ 12 流動資產 current assets
111 現金及約當現金 cash and cash equivalents
1111 庫存現金 cash on hand
1112 零用金/周轉金 petty cash/revolving funds
1113 銀行存款 cash in banks
1116 在途現金 cash in transit
1117 約當現金 cash equivalents
1118 其它現金及 約當現金 other cash and cash equivalents
112 短期投資 short-term investment
1121 短期投資 -股票 short-term investments - stock
1122 短期投資 -短期票券 short-term investments - short-term notes and bills
1123 短期投資 -政府債券 short-term investments - government bonds
1124 短期投資 -受益憑證 short-term investments - beneficiary certificates
1125 短期投資 -公司債 short-term investments - corporate bonds
1128 短期投資 -其它 short-term investments - other
1129 備抵短期投資跌價損失 allowance for rection of short-term investment to market
113 應收票據 notes receivable
1131 應收票據 notes receivable
1132 應收票據貼現 discounted notes receivable
1137 應收票據 -關系人 notes receivable - related parties
1138 其它應收票據 other notes receivable
1139 備抵呆帳 －應收票據 allowance for uncollec- tible accounts- notes receivable
114 應收帳款 accounts receivable
1141 應收帳款 accounts receivable
1142 應收分期帳款 installment accounts receivable
1147 應收帳款 -關系人 accounts receivable - related parties
1149 備抵呆帳 －應收帳款 allowance for uncollec- tible accounts - accounts receivable
118 其它應收款 other receivables
1181 應收出售遠匯款 forward exchange contract receivable
1182 應收遠匯款 -外幣 forward exchange contract receivable - foreign currencies
1183 買賣遠匯折價 discount on forward ex-change contract
1184 應收收益 earned revenue receivable
1185 應收退稅款 income tax refund receivable
1187 其它應收款 - 關系人 other receivables - related parties
1188 其它應收款 - 其它 other receivables - other
1189 備抵呆帳 - 其它應收款 allowance for uncollec- tible accounts - other receivables
121~122 存貨 inventories
1211 商品存貨 merchandise inventory
1212 寄銷商品 consigned goods
1213 在途商品 goods in transit
1219 備抵存貨跌價損失 allowance for rection of inventory to market
1221 製成品 finished goods
1222 寄銷製成品 consigned finished goods
1223 副產品 by-procts
1224 在製品 work in process
1225 委外加工 work in process - outsourced
1226 原料 raw materials
1227 物料 supplies
1228 在途原物料 materials and supplies in transit
1229 備抵存貨跌價損失 allowance for rection of inventory to market
125 預付費用 prepaid expenses
1251 預付薪資 prepaid payroll
1252 預付租金 prepaid rents
1253 預付保險費 prepaid insurance
1254 用品盤存 office supplies
1255 預付所得稅 prepaid income tax
1258 其它預付費用 other prepaid expenses
126 預付款項 prepayments
1261 預付貨款 prepayment for purchases
1268 其它預付款項 other prepayments
128~129 其它流動資產 other current assets
1281 進項稅額 VAT paid ( or input tax)
1282 留抵稅額 excess VAT paid (or overpaid VAT)
1283 暫付款 temporary payments
1284 代付款 payment on behalf of others
1285 員工借支 advances to employees
1286 存出保證金 refundable deposits
1287 受限制存款 certificate of deposit-restricted
1291 遞延所得稅資產 deferred income tax assets
1292 遞延兌換損失 deferred foreign exchange losses
1293 業主(股東)往來 owners'(stockholders') current account
1294 同業往來 current account with others
1298 其它流動資產-其它 other current assets - other
13 基金及長期投資 funds and long-term investments
131 基金 funds
1311 償債基金 redemption fund (or sinking fund)
1312 改良及擴充基金 fund for improvement and expansion
1313 意外損失准備基金 contingency fund
1314 退休基金 pension fund
1318 其它基金 other funds
132 長期投資 long-term investments
1321 長期股權投資 long-term equity investments
1322 長期債券投資 long-term bond investments
1323 長期不動產投資 long-term real estate in-vestments
1324 人壽保險現金解約價值 cash surrender value of life insurance
1328 其它長期投資 other long-term investments
1329 備抵長期投資跌價損失 allowance for excess of cost over market value of long-term investments
14~ 15 固定資產 property , plant, and equipment
141 土地 land
1411 土地 land
1418 土地-重估增值 land - revaluation increments
142 土地改良物 land improvements
1421 土地改良物 land improvements
1428 土地改良物 -重估增值 land improvements - revaluation increments
1429 累積折舊 -土地改良物 accumulated depreciation - land improvements
143 房屋及建物 buildings
1431 房屋及建物 buildings
1438 房屋及建物 -重估增值 buildings -revaluation increments
1439 累積折舊 -房屋及建物 accumulated depreciation - buildings
144~146 機(器)具及設備 machinery and equipment
1441 機(器)具 machinery
1448 機(器)具 -重估增值 machinery - revaluation increments
1449 累積折舊 -機(器)具 accumulated depreciation - machinery
151 租賃資產 leased assets
1511 租賃資產 leased assets
1519 累積折舊 -租賃資產 accumulated depreciation - leased assets
152 租賃權益改良 leasehold improvements
1521 租賃權益改良 leasehold improvements
1529 累積折舊- 租賃權益改良 accumulated depreciation - leasehold improvements
156 未完工程及預付購置設備款 construction in progress and prepayments for equipment
1561 未完工程 construction in progress
1562 預付購置設備款 prepayment for equipment
158 雜項固定資產 miscellaneous property, plant, and equipment
1581 雜項固定資產 miscellaneous property, plant, and equipment
1588 雜項固定資產-重估增值 miscellaneous property, plant, and equipment - revaluation increments
1589 累積折舊- 雜項固定資產 accumulated depreciation - miscellaneous property, plant, and equipment
16 遞耗資產 depletable assets
161 遞耗資產 depletable assets
1611 天然資源 natural resources
1618 天然資源 -重估增值 natural resources -revaluation increments
1619 累積折耗 -天然資源 accumulated depletion - natural resources
17 無形資產 intangible assets
171 商標權 trademarks
1711 商標權 trademarks
172 專利權 patents
1721 專利權 patents
173 特許權 franchise
1731 特許權 franchise
174 著作權 right
1741 著作權 right
175 計算機軟體 computer software
1751 計算機軟體 computer software cost
176 商譽 goodwill
1761 商譽 goodwill
177 開辦費 organization costs
1771 開辦費 organization costs
178 其它無形資產 other intangibles
1781 遞延退休金成本 deferred pension costs
1782 租賃權益改良 leasehold improvements
1788 其它無形資產-其它 other intangible assets - other
18 其它資產 other assets
181 遞延資產 deferred assets
1811 債券發行成本 deferred bond issuance costs
1812 長期預付租金 long-term prepaid rent
1813 長期預付保險費 long-term prepaid insurance
1814 遞延所得稅資產 deferred income tax assets
1815 預付退休金 prepaid pension cost
1818 其它遞延資產 other deferred assets
182 閑置資產 idle assets
1821 閑置資產 idle assets
184 長期應收票據及款項與催收帳款 long-term notes , accounts and overe receivables
1841 長期應收票據 long-term notes receivable
1842 長期應收帳款 long-term accounts receivable
1843 催收帳款 overe receivables
1847 長期應收票據及款項與催收帳款-關系人 long-term notes, accounts and overe receivables- related parties
1848 其它長期應收款項 other long-term receivables
1849 備抵呆帳-長期應收票據及款項與催收帳款 allowance for uncollectible accounts - long-term notes, accounts and overe receivables
185 出租資產 assets leased to others
1851 出租資產 assets leased to others
1858 出租資產 -重估增值 assets leased to others - incremental value from revaluation
1859 累積折舊 -出租資產 accumulated depreciation - assets leased to others
186 存出保證金 refundable deposit
1861 存出保證金 refundable deposits
188 雜項資產 miscellaneous assets
1881 受限制存款 certificate of deposit - restricted
1888 雜項資產 -其它 miscellaneous assets - other
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2 負債 liabilities
21~ 22 流動負債 current liabilities
211 短期借款 short-term borrowings(debt)
2111 銀行透支 bank overdraft
2112 銀行借款 bank loan
2114 短期借款 -業主 short-term borrowings - owners
2115 短期借款 -員工 short-term borrowings - employees
2117 短期借款 -關系人 short-term borrowings- related parties
2118 短期借款 -其它 short-term borrowings - other
212 應付短期票券 short-term notes and bills payable
2121 應付商業本票 commercial paper payable
2122 銀行承兌匯票 bank acceptance
2128 其它應付短期票券 other short-term notes and bills payable
2129 應付短期票券折價 discount on short-term notes and bills payable
213 應付票據 notes payable
2131 應付票據 notes payable
2137 應付票據 -關系人 notes payable - related parties
2138 其它應付票據 other notes payable
214 應付帳款 accounts pay able
2141 應付帳款 accounts payable
2147 應付帳款 -關系人 accounts payable - related parties
216 應付所得稅 income taxes payable
2161 應付所得稅 income tax payable
217 應付費用 accrued expenses
2171 應付薪工 accrued payroll
2172 應付租金 accrued rent payable
2173 應付利息 accrued interest payable
2174 應付營業稅 accrued VAT payable
2175 應付稅捐 -其它 accrued taxes payable- other
2178 其它應付費用 other accrued expenses payable
218~219 其它應付款 other payables
2181 應付購入遠匯款 forward exchange contract payable
2182 應付遠匯款 -外幣 forward exchange contract payable - foreign currencies
2183 買賣遠匯溢價 premium on forward exchange contract
2184 應付土地房屋款 payables on land and building purchased
2185 應付設備款 Payables on equipment
2187 其它應付款 -關系人 other payables - related parties
2191 應付股利 dividend payable
2192 應付紅利 bonus payable
2193 應付董監事酬勞 compensation payable to directors and supervisors
2198 其它應付款 -其它 other payables - other
226 預收款項advance receipts
2261 預收貨款 sales revenue received in advance
2262 預收收入 revenue received in advance
2268 其它預收款 other advance receipts
227 一年或一營業周期內到期長期負債 long-term liabilities -current portion
2271 一年或一營業周期內到期公司債 corporate bonds payable - current portion
2272 一年或一營業周期內到期長期借款 long-term loans payable - current portion
2273 一年或一營業周期內到期長期應付票據及款項 long-term notes and accounts payable e within one year or one operating cycle
2277 一年或一營業周期內到期長期應付票據及款項-關系人 long-term notes and accounts payables to related parties - current portion
2278 其它一年或一營業周期內到期長期負債 other long-term lia- bilities - current portion
228~229 其它流動負債 other current liabilities
2281 銷項稅額 VAT received(or output tax)
2283 暫收款 temporary receipts
2284 代收款 receipts under custody
2285 估計售後服務/保固負債 estimated warranty liabilities
2291 遞延所得稅負債 deferred income tax liabilities
2292 遞延兌換利益 deferred foreign exchange gain
2293 業主(股東)往來 owners' current account
2294 同業往來 current account with others
2298 其它流動負債-其它 other current liabilities - others
23 長期負債 long-term liabilities
231 應付公司債 corporate bonds payable
2311 應付公司債 corporate bonds payable
2319 應付公司債溢(折)價 premium(discount) on corporate bonds payable
232 長期借款 long-term loans payable
2321 長期銀行借款 long-term loans payable - bank
2324 長期借款 -業主 long-term loans payable - owners
2325 長期借款 -員工 long-term loans payable - employees
2327 長期借款 -關系人 long-term loans payable - related parties
2328 長期借款 -其它 long-term loans payable - other
233 長期應付票據及款項 long-term notes and accounts payable
2331 長期應付票據 long-term notes payable
2332 長期應付帳款 long-term accounts pay-able
2333 長期應付租賃負債 long-term capital lease liabilities
2337 長期應付票據及款項 -關系人 Long-term notes and accounts payable - related parties
2338 其它長期應付款項 other long-term payables
234 估計應付土地增值稅 accrued liabilities for land value increment tax
2341 估計應付土地增值稅 estimated accrued land value incremental tax pay-able
235 應計退休金負債 accrued pension liabilities
2351 應計退休金負債 accrued pension liabilities
238 其它長期負債 other long-term liabilities
2388 其它長期負債-其它 other long-term liabilities - other
28 其它負債 other liabilities
281 遞延負債 deferred liabilities
2811 遞延收入 deferred revenue
2814 遞延所得稅負債 deferred income tax liabilities
2818 其它遞延負債 other deferred liabilities
286 存入保證金 deposits received
2861 存入保證金 guarantee deposit received
288 雜項負債 miscellaneous liabilities
2888 雜項負債 -其它 miscellaneous liabilities - other
================================================================================
3 所有者權益 owners' equity
31 資本 capital
311 資本（或股本） capital
3111 普通股股本 capital - common stock
3112 特別股股本 capital - preferred stock
3113 預收股本 capital collected in advance
3114 待分配股票股利 stock dividends to be distributed
3115 資本 capital
32 資本公積 additional paid-in capital
321 股票溢價 paid-in capital in excess of par
3211 普通股股票溢價 paid-in capital in excess of par- common stock
3212 特別股股票溢價 paid-in capital in excess of par- preferred stock
323 資產重估增值准備 capital surplus from assets revaluation
3231 資產重估增值准備 capital surplus from assets revaluation
324 處分資產溢價公積 capital surplus from gain on disposal of assets
3241 處分資產溢價公積 capital surplus from gain on disposal of assets
325 合並公積 capital surplus from business combination
3251 合並公積 capital surplus from business combination
326 受贈公積 donated surplus
3261 受贈公積 donated surplus
328 其它資本公積 other additional paid-in capital
3281 權益法長期股權投資資本公積 additional paid-in capital from investee under equity method
3282 資本公積- 庫藏股票交易 additional paid-in capital - treasury stock trans-actions
33 保留盈餘(或累積虧損) retained earnings (accumulated deficit)
331 法定盈餘公積 legal reserve
3311 法定盈餘公積 legal reserve
332 特別盈餘公積 special reserve
3321 意外損失准備 contingency reserve
3322 改良擴充准備 improvement and expansion reserve
3323 償債准備 special reserve for redemption of liabilities
3328 其它特別盈餘公積 other special reserve
335 未分配盈餘(或累積虧損) retained earnings-unappropriated (or accumulated deficit)
3351 累積盈虧 accumulated profit or loss
3352 前期損益調整 prior period adjustments
3353 本期損益 net income or loss for current period
34 權益調整 equity adjustments
341 長期股權投資未實現跌價損失 unrealized loss on market value decline of long-term equity investments
3411 長期股權投資未實現跌價損失 unrealized loss on market value decline of long-term equity investments
342 累積換算調整數 cumulative translation adjustment
3421 累積換算調整數 cumulative translation adjustments
343 未認列為退休金成本之凈損失 net loss not recognized as pension cost
3431 未認列為退休金成本之凈損失 net loss not recognized as pension costs
35 庫藏股 treasury stock
351 庫藏股 treasury stock
3511 庫藏股 treasury stock
36 少數股權 minority interest
361 少數股權 minority interest
3611 少數股權 minority interest
================================================================================
4 營業收入 operating revenue
41 銷貨收入 sales revenue
411 銷貨收入 sales revenue
4111 銷貨收入 sales revenue
4112 分期付款銷貨收入 installment sales revenue
417 銷貨退回 sales return
4171 銷貨退回 sales return
419 銷貨折讓 sales allowances
4191 銷貨折讓 sales discounts and allowances
46 勞務收入 service revenue
461 勞務收入 service revenue
4611 勞務收入 service revenue
47 業務收入 agency revenue
471 業務收入 agency revenue
4711 業務收入 agency revenue
48 其它營業收入 other operating revenue
488 其它營業收入-其它 other operating revenue
4888 其它營業收入-其它 other operating revenue - other
========================================================
❸ 會計科目中1323是什麼
會計科目中 1323 長期不動產投資
會計科目代碼一共分9大類：1 資產類 2 負債類 3 權益類 4 營業收入類 5 營業成本類 6 營業費用類 7 營業外收入及費用 8所得稅費用(或利益) 9非經常營業損益
詳見下表
代碼名稱
1資產
11~ 12流動資產
111現金及約當現金
1111庫存現金
1112零用金/周轉金
1113銀行存款
1116在途現金
1117約當現金
1118其它現金及約當現金
112短期投資
1121短期投資-股票
1122短期投資-短期票券
1123短期投資-政府債券
1124短期投資-受益憑證
1125短期投資-公司債
1128短期投資-其它
1129備抵短期投資跌價損失
113應收票據
1131應收票據
1132應收票據貼現
1137應收票據-關系人
1138其它應收票據
1139備抵呆帳-應收票據
114應收帳款
1141應收帳款
1142應收分期帳款
1147應收帳款-關系人
1149備抵呆帳-應收帳款
118其它應收款
1181應收出售遠匯款
1182應收遠匯款-外幣
1183買賣遠匯折價
1184應收收益
1185應收退稅款
1187其它應收款-關系人
1188其它應收款-其它
1189備抵呆帳-其它應收款
121~122存貨
1211商品存貨
1212寄銷商品
1213在途商品
1219備抵存貨跌價損失
1221製成品
1222寄銷製成品
1223副產品
1224在製品
1225委外加工
1226原料
1227物料
1228在途原物料
1229備抵存貨跌價損失
125預付費用
1251預付薪資
1252預付租金
1253預付保險費
1254用品盤存
1255預付所得稅
1258其它預付費用
126預付款項
1261預付貨款
1268其它預付款項
128~129其它流動資產
1281進項稅額
1282留抵稅額
1283暫付款
1284代付款
1285員工借支
1286存出保證金
1287受限制存款
1291遞延所得稅資產
1292遞延兌換損失
1293業主往來(股東往來)
1294同業往來
1298其它流動資產-其它
13基金及長期投資
131基金
1311償債基金
1312改良及擴充基金
1313意外損失准備基金
1314退休基金
1318其它基金
132長期投資
1321長期股權投資
1322長期債券投資
1323長期不動產投資
1324人壽保險現金解約價值
1328其它長期投資
1329備抵長期投資跌價損失
14~ 15固定資產
141土地
1411土地
1418土地-重估增值
142土地改良物
1421土地改良物
1428土地改良物-重估增值
1429累積折舊-土地改良物
143房屋及建物
1431房屋及建物
1438房屋及建物-重估增值
1439累積折舊-房屋及建物
144~146機(器)具及設備
1441機(器)具
1448機(器)具-重估增值
1449累積折舊-機(器)具
151租賃資產
1511租賃資產
1519累積折舊-租賃資產
152租賃權益改良
1521租賃權益改良
1529累積折舊-租賃權益改良
156未完工程及預付購置設備款
1561未完工程
1562預付購置設備款
158雜項固定資產
1581雜項固定資產
1588雜項固定資產-重估增值
1589累積折舊-雜項固定資產
16遞耗資產
161遞耗資產
1611天然資源
1618重估增值-天然資源
1619累積折耗-天然資源
17無形資產
171商標權
1711商標權
172專利權
1721專利權
173特許權
1731特許權
174著作權
1741著作權
175計算機軟體
1751計算機軟體
176商譽
1761商譽
177開辦費
1771開辦費
178其它無形資產
1781遞延退休金成本
1782租賃權益改良
1788其它無形資產-其它
18其它資產
181遞延資產
1811債券發行成本
1812長期預付租金
1813長期預付保險費
1814遞延所得稅資產
1815預付退休金
1818其它遞延資產
182閑置資產
1821閑置資產
184長期應收票據及款項與催收帳款
1841長期應收票據
1842長期應收帳款
1843催收帳款
1847長期應收票據及款項與催收帳款-關系人
1848其它長期應收款項
1849備抵呆帳-長期應收票據及款項與催收帳款
185出租資產
1851出租資產
1858出租資產-重估增值
1859累積折舊-出租資產
186存出保證金
1861存出保證金
188雜項資產
1881受限制存款
1888雜項資產-其它
2負債
21~ 22流動負債
211短期借款
2111銀行透支
2112銀行借款
2114短期借款-業主
2115短期借款-員工
2117短期借款-關系人
2118短期借款-其它
212應付短期票券
2121應付商業本票
2122銀行承兌匯票
2128其它應付短期票券
2129應付短期票券折價
213應付票據
2131應付票據
2137應付票據-關系人
2138其它應付票據
214應付帳款
2141應付帳款
2147應付帳款-關系人
216應付所得稅
2161應付所得稅
217應付費用
2171應付薪工
2172應付租金
2173應付利息
2174應付營業稅
2175應付稅捐-其它
2178其它應付費用
218~219其它應付款
2181應付購入遠匯款
2182應付遠匯款-外幣
2183買賣遠匯溢價
2184應付土地房屋款
2185應付設備款
2187其它應付款-關系人
2191應付股利
2192應付紅利
2193應付董監事酬勞
2198其它應付款-其它
226預收款項
2261預收貨款
2262預收收入
2268其它預收款
227一年或一營業周期內到期長期負債
2271一年或一營業周期內到期公司債
2272一年或一營業周期內到期長期借款
2273一年或一營業周期內到期長期應付票據及款項
2277一年或一營業周期內到期長期應付票據及款項-關系人
2278其它一年或一營業周期內到期長期負債
228~229其它流動負債
2281銷項稅額
2283暫收款
2284代收款
2285估計售後服務/保固負債
2291遞延所得稅負債
2292遞延兌換利益
2293業主(股東)往來
2294同業往來
2298其它流動負債-其它
23長期負債
231應付公司債
2311應付公司債
2319應付公司債溢價(折價)
232長期借款
2321長期銀行借款
2324長期借款-業主
2325長期借款-員工
2327長期借款-關系人
2328長期借款-其它
233長期應付票據及款項
2331長期應付票據
2332長期應付帳款
2333長期應付租賃負債
2337長期應付票據及款項-關系人
2338其它長期應付款項
234估計應付土地增值稅
2341估計應付土地增值稅
235應計退休金負債
2351應計退休金負債
238其它長期負債
2388其它長期負債-其它
28其它負債
281遞延負債
2811遞延收入
2814遞延所得稅負債
2818其它遞延負債
286存入保證金
2861存入保證金
288雜項負債
2888雜項負債-其它
3業主權益
31資本
311資本（或股本）
3111普通股股本
3112特別股股本
3113預收股本
3114待分配股票股利
3115資本
32資本公積
321股票溢價
3211普通股股票溢價
3212特別股股票溢價
323資產重估增值准備
3231資產重估增值准備
324處分資產溢價公積
3241處分資產溢價公積
325合並公積
3251合並公積
326受贈公積
3261受贈公積
328其它資本公積
3281權益法長期股權投資資本公積
3282資本公積-庫藏股票交易
33保留盈餘(或累積虧損)
331法定盈餘公積
3311法定盈餘公積
332特別盈餘公積
3321意外損失准備
3322改良擴充准備
3323償債准備
3328其它特別盈餘公積
335未分配盈餘(或累積虧損)
3351累積盈虧
3352前期損益調整
3353本期損益
34權益調整
341長期股權投資未實現跌價損失
3411長期股權投資未實現跌價損失
342累積換算調整數
3421累積換算調整數
343未認列為退休金成本之凈損失
3431未認列為退休金成本之凈損失
35庫藏股
351庫藏股
3511庫藏股
36少數股權
361少數股權
3611少數股權
4營業收入
41銷貨收入
411銷貨收入
4111銷貨收入
4112分期付款銷貨收入
417銷貨退回
4171銷貨退回
419銷貨折讓
4191銷貨折讓
46勞務收入
461勞務收入
4611勞務收入
47業務收入
471業務收入
4711業務收入
48其它營業收入
488其它營業收入-其它
4888其它營業收入-其它
5營業成本
51銷貨成本
511銷貨成本
5111銷貨成本
5112分期付款銷貨成本
512進貨
5121進貨
5122進貨費用
5123進貨退出
5124進貨折讓
513進料
5131進料
5132進料費用
5133進料退出
5134進料折讓
514直接人工
5141直接人工
515~518製造費用
5151間接人工
5152租金支出
5153文具用品
5154旅費
5155運費
5156郵電費
5157修繕費
5158包裝費
5161水電瓦斯費
5162保險費
5163加工費
5166稅捐
5168折舊
5169各項耗竭及攤提
5172伙食費
5173職工福利
5176訓練費
5177間接材料
5188其它製造費用
56勞務成本制
561勞務成本
5611勞務成本
57業務成本
571業務成本
5711業務成本
58其它營業成本
588其它營業成本-其它
5888其它營業成本-其它
6營業費用
61推銷費用
615~618推銷費用
6151薪資支出
6152租金支出
6153文具用品
6154旅費
6155運費
6156郵電費
6157修繕費
6159廣告費
6161水電瓦斯費
6162保險費
6164交際費
6165捐贈
6166稅捐
6167呆帳損失
6168折舊
6169各項耗竭及攤提
6172伙食費
6173職工福利
6175傭金支出
6176訓練費
6188其它推銷費用
62管理及總務費用
625~628管理及總務費用
6251薪資支出
6252租金支出
6253文具用品
6254旅費
6255運費
6256郵電費
6257修繕費
6259廣告費
6261水電瓦斯費
6262保險費
6264交際費
6265捐贈
6266稅捐
6267呆帳損失
6268折舊
6269各項耗竭及攤提
6271外銷損失
6272伙食費
6273職工福利
6274研究發展費用
6275傭金支出
6276訓練費
6278勞務費
6288其它管理及總務費用
63研究發展費用
635~638研究發展費用
6351薪資支出
6352租金支出
6353文具用品
6354旅費
6355運費
6356郵電費
6357修繕費
6361水電瓦斯費
6362保險費
6364交際費
6366稅捐
6368折舊
6369各項耗竭及攤提
6372伙食費
6373職工福利
6376訓練費
6378其它研究發展費用
7營業外收入及費用
71~74營業外收入
711利息收入
7111利息收入
712投資收益
7121權益法認列之投資收益
7122股利收入
7123短期投資市價回升利益
713兌換利益
7131兌換利益
714處分投資收益
7141處分投資收益
715處分資產溢價收入
7151處分資產溢價收入
748其它營業外收入
7481捐贈收入
7482租金收入
7483傭金收入
7484出售下腳及廢料收入
7485存貨盤盈
7486存貨跌價回升利益
7487壞帳轉回利益
7488其它營業外收入-其它
75~ 78營業外費用
751利息費用
7511利息費用
752投資損失
7521權益法認列之投資損失
7523短期投資未實現跌價損失
753兌換損失
7531兌換損失
754處分投資損失
7541處分投資損失
755處分資產損失
7551處分資產損失
788其它營業外費用
7881停工損失
7882災害損失
7885存貨盤損
7886存貨跌價及呆滯損失
7888其它營業外費用-其它
8所得稅費用(或利益)
81所得稅費用(或利益)
811所得稅費用(或利益)
8111所得稅費用（或利益）
9非經常營業損益
91停業部門損益
911停業部門損益-停業前營業損益
9111停業部門損益-停業前營業損益
912停業部門損益-處分損益
9121停業部門損益-處分損益
92非常損益
921非常損益
9211非常損益
93會計原則變動累積影響數
931會計原則變動累積影響數
9311會計原則變動累積影響數
94少數股權凈利
941少數股權凈利
9411少數股權凈利
❹ 那些屬於負債類
借款、預收、應付
負債 liabilities 21~ 22 流動負債 current liabilities 211 短期借款 short-term borrowings(debt) 2111 銀行透支 bank overdraft 2112 銀行借款 bank loan 2114 短期借款 -業主 short-term borrowings - owners 2115 短期借款 -員工 short-term borrowings - employees 2117 短期借款 -關系人 short-term borrowings- related parties 2118 短期借款 -其它 short-term borrowings - other 212 應付短期票券 short-term notes and bills payable 2121 應付商業本票 commercial paper payable 2122 銀行承兌匯票 bank acceptance 2128 其它應付短期票券 other short-term notes and bills payable 2129 應付短期票券折價 discount on short-term notes and bills payable 213 應付票據 notes payable 2131 應付票據 notes payable 2137 應付票據 -關系人 notes payable - related parties 2138 其它應付票據 other notes payable 214 應付帳款 accounts pay able 2141 應付帳款 accounts payable 2147 應付帳款 -關系人 accounts payable - related parties 216 應付所得稅 income taxes payable 2161 應付所得稅 income tax payable 217 應付費用 accrued expenses 2171 應付薪工 accrued payroll 2172 應付租金 accrued rent payable 2173 應付利息 accrued interest payable 2174 應付營業稅 accrued VAT payable 2175 應付稅捐 -其它 accrued taxes payable- other 2178 其它應付費用 other accrued expenses payable 218~219 其它應付款 other payables 2181 應付購入遠匯款 forward exchange contract payable 2182 應付遠匯款 -外幣 forward exchange contract payable - foreign currencies 2183 買賣遠匯溢價 premium on forward exchange contract 2184 應付土地房屋款 payables on land and building purchased 2185 應付設備款 Payables on equipment 2187 其它應付款 -關系人 other payables - related parties 2191 應付股利 dividend payable 2192 應付紅利 bonus payable 2193 應付董監事酬勞 compensation payable to directors and supervisors 2198 其它應付款 -其它 other payables - other 226 預收款項advance receipts 2261 預收貨款 sales revenue received in advance 2262 預收收入 revenue received in advance 2268 其它預收款 other advance receipts 227 一年或一營業周期內到期長期負債 long-term liabilities -current portion 2271 一年或一營業周期內到期公司債 corporate bonds payable - current portion 2272 一年或一營業周期內到期長期借款 long-term loans payable - current portion 2273 一年或一營業周期內到期長期應付票據及款項 long-term notes and accounts payable e within one year or one operating cycle 2277 一年或一營業周期內到期長期應付票據及款項-關系人 long-term notes and accounts payables to related parties - current portion
2278 其它一年或一營業周期內到期長期負債 other long-term lia- bilities - current portion 228~229 其它流動負債 other current liabilities 2281 銷項稅額 VAT received(or output tax) 2283 暫收款 temporary receipts 2284 代收款 receipts under custody 2285 估計售後服務/保固負債 estimated warranty liabilities 2291 遞延所得稅負債 deferred income tax liabilities 2292 遞延兌換利益 deferred foreign exchange gain 2293 業主(股東)往來 owners』 current account 2294 同業往來 current account with others 2298 其它流動負債-其它 other current liabilities - others 23 長期負債 long-term liabilities 231 應付公司債 corporate bonds payable 2311 應付公司債 corporate bonds payable 2319 應付公司債溢(折)價 premium(discount) on corporate bonds payable 232 長期借款 long-term loans payable 2321 長期銀行借款 long-term loans payable - bank 2324 長期借款 -業主 long-term loans payable - owners 2325 長期借款 -員工 long-term loans payable - employees 2327 長期借款 -關系人 long-term loans payable - related parties 2328 長期借款 -其它 long-term loans payable - other 233 長期應付票據及款項 long-term notes and accounts payable 2331 長期應付票據 long-term notes payable 2332 長期應付帳款 long-term accounts pay-able 2333 長期應付租賃負債 long-term capital lease liabilities 2337 長期應付票據及款項 -關系人 Long-term notes and accounts payable - related parties 2338 其它長期應付款項 other long-term payables 234 估計應付土地增值稅 accrued liabilities for land value increment tax 2341 估計應付土地增值稅 estimated accrued land value incremental tax pay-able 235 應計退休金負債 accrued pension liabilities 2351 應計退休金負債 accrued pension liabilities 238 其它長期負債 other long-term liabilities 2388 其它長期負債-其它 other long-term liabilities - other 28 其它負債 other liabilities 281 遞延負債 deferred liabilities 2811 遞延收入 deferred revenue 2814 遞延所得稅負債 deferred income tax liabilities 2818 其它遞延負債 other deferred liabilities 286 存入保證金 deposits received 2861 存入保證金 guarantee deposit received 288 雜項負債 miscellaneous liabilities 2888 雜項負債 -其它 miscellaneous liabilities - other
❺ 吉時利2182與吉時利2182a有什麼區別
2182A是2182的升級版，2182早已停產。
❻ 07新會計准則會計科目名稱英文版
1 資產 assets
11~ 12 流動資產 current assets
111 現金及約當現金 cash and cash equivalents
1111 庫存現金 cash on hand
1112 零用金/周轉金 petty cash/revolving funds
1113 銀行存款 cash in banks
1116 在途現金 cash in transit
1117 約當現金 cash equivalents
1118 其它現金及 約當現金 other cash and cash equivalents
112 短期投資 short-term investment
1121 短期投資 -股票 short-term investments - stock
1122 短期投資 -短期票券 short-term investments - short-term notes and bills
1123 短期投資 -政府債券 short-term investments - government bonds
1124 短期投資 -受益憑證 short-term investments - beneficiary certificates
1125 短期投資 -公司債 short-term investments - corporate bonds
1128 短期投資 -其它 short-term investments - other
1129 備抵短期投資跌價損失 allowance for rection of short-term investment to market
113 應收票據 notes receivable
1131 應收票據 notes receivable
1132 應收票據貼現 discounted notes receivable
1137 應收票據 -關系人 notes receivable - related parties
1138 其它應收票據 other notes receivable
1139 備抵呆帳 －應收票據 allowance for uncollec- tible accounts- notes receivable
114 應收帳款 accounts receivable
1141 應收帳款 accounts receivable
1142 應收分期帳款 installment accounts receivable
1147 應收帳款 -關系人 accounts receivable - related parties
1149 備抵呆帳 －應收帳款 allowance for uncollec- tible accounts - accounts receivable
118 其它應收款 other receivables
1181 應收出售遠匯款 forward exchange contract receivable
1182 應收遠匯款 -外幣 forward exchange contract receivable - foreign currencies
1183 買賣遠匯折價 discount on forward ex-change contract
1184 應收收益 earned revenue receivable
1185 應收退稅款 income tax refund receivable
1187 其它應收款 - 關系人 other receivables - related parties
1188 其它應收款 - 其它 other receivables - other
1189 備抵呆帳 - 其它應收款 allowance for uncollec- tible accounts - other receivables
121~122 存貨 inventories
1211 商品存貨 merchandise inventory
1212 寄銷商品 consigned goods
1213 在途商品 goods in transit
1219 備抵存貨跌價損失 allowance for rection of inventory to market
1221 製成品 finished goods
1222 寄銷製成品 consigned finished goods
1223 副產品 by-procts
1224 在製品 work in process
1225 委外加工 work in process - outsourced
1226 原料 raw materials
1227 物料 supplies
1228 在途原物料 materials and supplies in transit
1229 備抵存貨跌價損失 allowance for rection of inventory to market
125 預付費用 prepaid expenses
1251 預付薪資 prepaid payroll
1252 預付租金 prepaid rents
1253 預付保險費 prepaid insurance
1254 用品盤存 office supplies
1255 預付所得稅 prepaid income tax
1258 其它預付費用 other prepaid expenses
126 預付款項 prepayments
1261 預付貨款 prepayment for purchases
1268 其它預付款項 other prepayments
128~129 其它流動資產 other current assets
1281 進項稅額 VAT paid ( or input tax)
1282 留抵稅額 excess VAT paid (or overpaid VAT)
1283 暫付款 temporary payments
1284 代付款 payment on behalf of others
1285 員工借支 advances to employees
1286 存出保證金 refundable deposits
1287 受限制存款 certificate of deposit-restricted
1291 遞延所得稅資產 deferred income tax assets
1292 遞延兌換損失 deferred foreign exchange losses
1293 業主(股東)往來 owners'(stockholders') current account
1294 同業往來 current account with others
1298 其它流動資產-其它 other current assets - other
13 基金及長期投資 funds and long-term investments
131 基金 funds
1311 償債基金 redemption fund (or sinking fund)
1312 改良及擴充基金 fund for improvement and expansion
1313 意外損失准備基金 contingency fund
1314 退休基金 pension fund
1318 其它基金 other funds
132 長期投資 long-term investments
1321 長期股權投資 long-term equity investments
1322 長期債券投資 long-term bond investments
1323 長期不動產投資 long-term real estate in-vestments
1324 人壽保險現金解約價值 cash surrender value of life insurance
1328 其它長期投資 other long-term investments
1329 備抵長期投資跌價損失 allowance for excess of cost over market value of long-term investments
14~ 15 固定資產 property , plant, and equipment
141 土地 land
1411 土地 land
1418 土地-重估增值 land - revaluation increments
142 土地改良物 land improvements
1421 土地改良物 land improvements
1428 土地改良物 -重估增值 land improvements - revaluation increments
1429 累積折舊 -土地改良物 accumulated depreciation - land improvements
143 房屋及建物 buildings
1431 房屋及建物 buildings
1438 房屋及建物 -重估增值 buildings -revaluation increments
1439 累積折舊 -房屋及建物 accumulated depreciation - buildings
144~146 機(器)具及設備 machinery and equipment
1441 機(器)具 machinery
1448 機(器)具 -重估增值 machinery - revaluation increments
1449 累積折舊 -機(器)具 accumulated depreciation - machinery
151 租賃資產 leased assets
1511 租賃資產 leased assets
1519 累積折舊 -租賃資產 accumulated depreciation - leased assets
152 租賃權益改良 leasehold improvements
1521 租賃權益改良 leasehold improvements
1529 累積折舊- 租賃權益改良 accumulated depreciation - leasehold improvements
156 未完工程及預付購置設備款 construction in progress and prepayments for equipment
1561 未完工程 construction in progress
1562 預付購置設備款 prepayment for equipment
158 雜項固定資產 miscellaneous property, plant, and equipment
1581 雜項固定資產 miscellaneous property, plant, and equipment
1588 雜項固定資產-重估增值 miscellaneous property, plant, and equipment - revaluation increments
1589 累積折舊- 雜項固定資產 accumulated depreciation - miscellaneous property, plant, and equipment
16 遞耗資產 depletable assets
161 遞耗資產 depletable assets
1611 天然資源 natural resources
1618 天然資源 -重估增值 natural resources -revaluation increments
1619 累積折耗 -天然資源 accumulated depletion - natural resources
17 無形資產 intangible assets
171 商標權 trademarks
1711 商標權 trademarks
172 專利權 patents
1721 專利權 patents
173 特許權 franchise
1731 特許權 franchise
174 著作權 right
1741 著作權 right
175 計算機軟體 computer software
1751 計算機軟體 computer software cost
176 商譽 goodwill
1761 商譽 goodwill
177 開辦費 organization costs
1771 開辦費 organization costs
178 其它無形資產 other intangibles
1781 遞延退休金成本 deferred pension costs
1782 租賃權益改良 leasehold improvements
1788 其它無形資產-其它 other intangible assets - other
18 其它資產 other assets
181 遞延資產 deferred assets
1811 債券發行成本 deferred bond issuance costs
1812 長期預付租金 long-term prepaid rent
1813 長期預付保險費 long-term prepaid insurance
1814 遞延所得稅資產 deferred income tax assets
1815 預付退休金 prepaid pension cost
1818 其它遞延資產 other deferred assets
182 閑置資產 idle assets
1821 閑置資產 idle assets
184 長期應收票據及款項與催收帳款 long-term notes , accounts and overe receivables
1841 長期應收票據 long-term notes receivable
1842 長期應收帳款 long-term accounts receivable
1843 催收帳款 overe receivables
1847 長期應收票據及款項與催收帳款-關系人 long-term notes, accounts and overe receivables- related parties
1848 其它長期應收款項 other long-term receivables
1849 備抵呆帳-長期應收票據及款項與催收帳款 allowance for uncollectible accounts - long-term notes, accounts and overe receivables
185 出租資產 assets leased to others
1851 出租資產 assets leased to others
1858 出租資產 -重估增值 assets leased to others - incremental value from revaluation
1859 累積折舊 -出租資產 accumulated depreciation - assets leased to others
186 存出保證金 refundable deposit
1861 存出保證金 refundable deposits
188 雜項資產 miscellaneous assets
1881 受限制存款 certificate of deposit - restricted
1888 雜項資產 -其它 miscellaneous assets - other
================================================================================
2 負債 liabilities
21~ 22 流動負債 current liabilities
211 短期借款 short-term borrowings(debt)
2111 銀行透支 bank overdraft
2112 銀行借款 bank loan
2114 短期借款 -業主 short-term borrowings - owners
2115 短期借款 -員工 short-term borrowings - employees
2117 短期借款 -關系人 short-term borrowings- related parties
2118 短期借款 -其它 short-term borrowings - other
212 應付短期票券 short-term notes and bills payable
2121 應付商業本票 commercial paper payable
2122 銀行承兌匯票 bank acceptance
2128 其它應付短期票券 other short-term notes and bills payable
2129 應付短期票券折價 discount on short-term notes and bills payable
213 應付票據 notes payable
2131 應付票據 notes payable
2137 應付票據 -關系人 notes payable - related parties
2138 其它應付票據 other notes payable
214 應付帳款 accounts pay able
2141 應付帳款 accounts payable
2147 應付帳款 -關系人 accounts payable - related parties
216 應付所得稅 income taxes payable
2161 應付所得稅 income tax payable
217 應付費用 accrued expenses
2171 應付薪工 accrued payroll
2172 應付租金 accrued rent payable
2173 應付利息 accrued interest payable
2174 應付營業稅 accrued VAT payable
2175 應付稅捐 -其它 accrued taxes payable- other
2178 其它應付費用 other accrued expenses payable
218~219 其它應付款 other payables
2181 應付購入遠匯款 forward exchange contract payable
2182 應付遠匯款 -外幣 forward exchange contract payable - foreign currencies
2183 買賣遠匯溢價 premium on forward exchange contract
2184 應付土地房屋款 payables on land and building purchased
2185 應付設備款 Payables on equipment
2187 其它應付款 -關系人 other payables - related parties
2191 應付股利 dividend payable
2192 應付紅利 bonus payable
2193 應付董監事酬勞 compensation payable to directors and supervisors
2198 其它應付款 -其它 other payables - other
226 預收款項advance receipts
2261 預收貨款 sales revenue received in advance
2262 預收收入 revenue received in advance
2268 其它預收款 other advance receipts
227 一年或一營業周期內到期長期負債 long-term liabilities -current portion
2271 一年或一營業周期內到期公司債 corporate bonds payable - current portion
2272 一年或一營業周期內到期長期借款 long-term loans payable - current portion
2273 一年或一營業周期內到期長期應付票據及款項 long-term notes and accounts payable e within one year or one operating cycle
2277 一年或一營業周期內到期長期應付票據及款項-關系人 long-term notes and accounts payables to related parties - current portion
2278 其它一年或一營業周期內到期長期負債 other long-term lia- bilities - current portion
228~229 其它流動負債 other current liabilities
2281 銷項稅額 VAT received(or output tax)
2283 暫收款 temporary receipts
2284 代收款 receipts under custody
2285 估計售後服務/保固負債 estimated warranty liabilities
2291 遞延所得稅負債 deferred income tax liabilities
2292 遞延兌換利益 deferred foreign exchange gain
2293 業主(股東)往來 owners' current account
2294 同業往來 current account with others
2298 其它流動負債-其它 other current liabilities - others
23 長期負債 long-term liabilities
231 應付公司債 corporate bonds payable
2311 應付公司債 corporate bonds payable
2319 應付公司債溢(折)價 premium(discount) on corporate bonds payable
232 長期借款 long-term loans payable
2321 長期銀行借款 long-term loans payable - bank
2324 長期借款 -業主 long-term loans payable - owners
2325 長期借款 -員工 long-term loans payable - employees
2327 長期借款 -關系人 long-term loans payable - related parties
2328 長期借款 -其它 long-term loans payable - other
233 長期應付票據及款項 long-term notes and accounts payable
2331 長期應付票據 long-term notes payable
2332 長期應付帳款 long-term accounts pay-able
2333 長期應付租賃負債 long-term capital lease liabilities
2337 長期應付票據及款項 -關系人 Long-term notes and accounts payable - related parties
2338 其它長期應付款項 other long-term payables
234 估計應付土地增值稅 accrued liabilities for land value increment tax
2341 估計應付土地增值稅 estimated accrued land value incremental tax pay-able
235 應計退休金負債 accrued pension liabilities
2351 應計退休金負債 accrued pension liabilities
238 其它長期負債 other long-term liabilities
2388 其它長期負債-其它 other long-term liabilities - other
28 其它負債 other liabilities
281 遞延負債 deferred liabilities
2811 遞延收入 deferred revenue
2814 遞延所得稅負債 deferred income tax liabilities
2818 其它遞延負債 other deferred liabilities
286 存入保證金 deposits received
2861 存入保證金 guarantee deposit received
288 雜項負債 miscellaneous liabilities
2888 雜項負債 -其它 miscellaneous liabilities - other
================================================================================
3 所有者權益 owners' equity
31 資本 capital
311 資本（或股本） capital
3111 普通股股本 capital - common stock
3112 特別股股本 capital - preferred stock
3113 預收股本 capital collected in advance
3114 待分配股票股利 stock dividends to be distributed
3115 資本 capital
32 資本公積 additional paid-in capital
321 股票溢價 paid-in capital in excess of par
3211 普通股股票溢價 paid-in capital in excess of par- common stock
3212 特別股股票溢價 paid-in capital in excess of par- preferred stock
323 資產重估增值准備 capital surplus from assets revaluation
3231 資產重估增值准備 capital surplus from assets revaluation
324 處分資產溢價公積 capital surplus from gain on disposal of assets
3241 處分資產溢價公積 capital surplus from gain on disposal of assets
325 合並公積 capital surplus from business combination
3251 合並公積 capital surplus from business combination
326 受贈公積 donated surplus
3261 受贈公積 donated surplus
328 其它資本公積 other additional paid-in capital
3281 權益法長期股權投資資本公積 additional paid-in capital from investee under equity method
3282 資本公積- 庫藏股票交易 additional paid-in capital - treasury stock trans-actions
33 保留盈餘(或累積虧損) retained earnings (accumulated deficit)
331 法定盈餘公積 legal reserve
3311 法定盈餘公積 legal reserve
332 特別盈餘公積 special reserve
3321 意外損失准備 contingency reserve
3322 改良擴充准備 improvement and expansion reserve
3323 償債准備 special reserve for redemption of liabilities
3328 其它特別盈餘公積 other special reserve
335 未分配盈餘(或累積虧損) retained earnings-unappropriated (or accumulated deficit)
3351 累積盈虧 accumulated profit or loss
3352 前期損益調整 prior period adjustments
3353 本期損益 net income or loss for current period
34 權益調整 equity adjustments
341 長期股權投資未實現跌價損失 unrealized loss on market value decline of long-term equity investments
3411 長期股權投資未實現跌價損失 unrealized loss on market value decline of long-term equity investments
342 累積換算調整數 cumulative translation adjustment
3421 累積換算調整數 cumulative translation adjustments
343 未認列為退休金成本之凈損失 net loss not recognized as pension cost
3431 未認列為退休金成本之凈損失 net loss not recognized as pension costs
35 庫藏股 treasury stock
351 庫藏股 treasury stock
3511 庫藏股 treasury stock
36 少數股權 minority interest
361 少數股權 minority interest
3611 少數股權 minority interest
================================================================================
4 營業收入 operating revenue
41 銷貨收入 sales revenue
411 銷貨收入 sales revenue
4111 銷貨收入 sales revenue
4112 分期付款銷貨收入 installment sales revenue
417 銷貨退回 sales return
4171 銷貨退回 sales return
419 銷貨折讓 sales allowances
4191 銷貨折讓 sales discounts and allowances
46 勞務收入 service revenue
461 勞務收入 service revenue
4611 勞務收入 service revenue
47 業務收入 agency revenue
471 業務收入 agency revenue
4711 業務收入 agency revenue
48 其它營業收入 other operating revenue
488 其它營業收入-其它 other operating revenue
4888 其它營業收入-其它 other operating revenue - other
===============================================================
❼ 京AK2182是什麼
應該是車牌號吧
❽ 會計問題
1、借：勞務成本 200
低值易耗品 18
貸：銀行存款 218
2、借：銀行存款 200
貸：主營業務收入 200 （我不知道你公司的性質，稅我就先不考慮了）
借：營業費用 100
應付工資 100
貸：銀行存款 200
3、借：銀行存款 600
應收賬款 300
貸：主營業務收入 900
借：（其他開支） 100
應付工資 100
貸：銀行存款 200
4、借：利潤分配 100
貸：利潤分配--未分配利潤 100
借：管理費用 8
貸：低值易耗品 8
這里有很多問題，我這只是大體的思路。
比如，做賬必須是按月做的，各個支出和收入在哪個月發生就必須做在哪個月里，而不能像這樣一起做。而且每個月月末，都必須把成本結轉出來，分錄：
借：主營業務成本
貸：勞務成本
「購公寓改善住房條件」這是不能作為公司財產的，除非是為了投資盈利為目的購置的房產，才能入賬。這里只能先做分給投資者的利潤，在以他們個人名義購買。
「其他開支」必須要有分類，這些開支的目的是什麼，是企業運營而耗費，還是業務耗費，或者貸款的利息費用等等，不同的項目是要分別入不同會計科目的。
最後，就是稅費的問題，我對廣告這類服務形的企業不是太熟悉（我屬於工業企業一般納稅人），所以答案不是很全面，請見諒。
❾ 會計科目表英語（適合中專用的）
一、資產 assets
1、 流動資產 current assets
111 現金及約當現金 cash and cash equivalents
1111 庫存現金 cash on hand
1112 零用金/周轉金 petty cash/revolving funds
1113 銀行存款 cash in banks
1116 在途現金 cash in transit
1117 約當現金 cash equivalents
1118 其它現金及 約當現金 other cash and cash equivalents
112 短期投資 short-term investments
1121 短期投資 -股票 short-term investments - stock
1122 短期投資 -短期票券 short-term investments - short-term notes and bills
1123 短期投資 -政府債券 short-term investments - government bonds
1124 短期投資 -受益憑證 short-term investments - beneficiary certificates
1125 短期投資 -公司債 short-term investments - corporate bonds
1128 短期投資 -其它 short-term investments - other
1129 備抵短期投資跌價損失 allowance for rection of short-term investment to market
113 應收票據 notes receivable
1131 應收票據 notes receivable
1132 應收票據貼現 discounted notes receivable
1137 應收票據 -關系人 notes receivable - related parties
1138 其它應收票據 other notes receivable
1139 備抵呆帳 －應收票據 allowance for uncollec- tible accounts- notes receivable
114 應收帳款 accounts receivable
1141 應收帳款 accounts receivable
1142 應收分期帳款 installment accounts receivable
1147 應收帳款 -關系人 accounts receivable - related parties
1149 備抵呆帳 －應收帳款 allowance for uncollec- tible accounts - accounts receivable
118 其它應收款 other receivables
1181 應收出售遠匯款 forward exchange contract receivable
1182 應收遠匯款 -外幣 forward exchange contract receivable - foreign currencies
1183 買賣遠匯折價 discount on forward ex-change contract
1184 應收收益 earned revenue receivable
1185 應收退稅款 income tax refund receivable
1187 其它應收款 - 關系人 other receivables - related parties
1188 其它應收款 - 其它 other receivables - other
1189 備抵呆帳 - 其它應收款 allowance for uncollec- tible accounts - other receivables
121~122 存貨 inventories
1211 商品存貨 merchandise inventory
1212 寄銷商品 consigned goods
1213 在途商品 goods in transit
1219 備抵存貨跌價損失 allowance for rection of inventory to market
1221 製成品 finished goods
1222 寄銷製成品 consigned finished goods
1223 副產品 by-procts
1224 在製品 work in process
1225 委外加工 work in process - outsourced
1226 原料 raw materials
1227 物料 supplies
1228 在途原物料 materials and supplies in transit
1229 備抵存貨跌價損失 allowance for rection of inventory to market
125 預付費用 prepaid expenses
1251 預付薪資 prepaid payroll
1252 預付租金 prepaid rents
1253 預付保險費 prepaid insurance
1254 用品盤存 office supplies
1255 預付所得稅 prepaid income tax
1258 其它預付費用 other prepaid expenses
126 預付款項 prepayments
1261 預付貨款 prepayment for purchases
1268 其它預付款項 other prepayments
128~129 其它流動資產 other current assets
1281 進項稅額 VAT paid （ or input tax）
1282 留抵稅額 excess VAT paid （or overpaid VAT）
1283 暫付款 temporary payments
1284 代付款 payment on behalf of others
1285 員工借支 advances to employees
1286 存出保證金 refundable deposits
1287 受限制存款 certificate of deposit-restricted
1291 遞延所得稅資產 deferred income tax assets
1292 遞延兌換損失 deferred foreign exchange losses
1293 業主（股東）往來 owners^（stockholders^） current account
1294 同業往來 current account with others
1298 其它流動資產-其它 other current assets - other
2、 基金及長期投資 funds and long-term investments
131 基金 funds
1311 償債基金 redemption fund （or sinking fund）
1312 改良及擴充基金 fund for improvement and expansion
1313 意外損失准備基金 contingency fund
1314 退休基金 pension fund
1318 其它基金 other funds
132 長期投資 long-term investments
1321 長期股權投資 long-term equity investments
1322 長期債券投資 long-term bond investments
1323 長期不動產投資 long-term real estate in-vestments
1324 人壽保險現金解約價值 cash surrender value of life insurance
1328 其它長期投資 other long-term investments
1329 備抵長期投資跌價損失 allowance for excess of cost over market value of long-term investments
3、 固定資產 property , plant, and equipment
141 土地 land
1411 土地 land
1418 土地-重估增值 land - revaluation increments
142 土地改良物 land improvements
1421 土地改良物 land improvements
1428 土地改良物 -重估增值 land improvements - revaluation increments
1429 累積折舊 -土地改良物 accumulated depreciation - land improvements
143 房屋及建物 buildings
1431 房屋及建物 buildings
1438 房屋及建物 -重估增值 buildings -revaluation increments
1439 累積折舊 -房屋及建物 accumulated depreciation - buildings
144~146 機（器）具及設備 machinery and equipment
1441 機（器）具 machinery
1448 機（器）具 -重估增值 machinery - revaluation increments
1449 累積折舊 -機（器）具 accumulated depreciation - machinery
151 租賃資產 leased assets
1511 租賃資產 leased assets
1519 累積折舊 -租賃資產 accumulated depreciation - leased assets
152 租賃權益改良 leasehold improvements
1521 租賃權益改良 leasehold improvements
1529 累積折舊- 租賃權益改良 accumulated depreciation - leasehold improvements
156 未完工程及預付購置設備款 construction in progress and prepayments forequipment
1561 未完工程 construction in progress
1562 預付購置設備款 prepayment for equipment
158 雜項固定資產 miscellaneous property, plant, and equipment
1581 雜項固定資產 miscellaneous property, plant, and equipment
1588 雜項固定資產-重估增值 miscellaneous property, plant, and equipment - revaluation increments
1589 累積折舊- 雜項固定資產 accumulated depreciation - miscellaneous property, plant, and equipment
16 遞耗資產 depletable assets
161 遞耗資產 depletable assets
1611 天然資源 natural resources
1618 天然資源 -重估增值 natural resources -revaluation increments
1619 累積折耗 -天然資源 accumulated depletion - natural resources
17 無形資產 intangible assets
171 商標權 trademarks
1711 商標權 trademarks
172 專利權 patents
1721 專利權 patents
173 特許權 franchise
1731 特許權 franchise
174 著作權 right
1741 著作權 right
175 計算機軟體 computer software
1751 計算機軟體 computer software cost
176 商譽 goodwill
1761 商譽 goodwill
177 開辦費 organization costs
1771 開辦費 organization costs
178 其它無形資產 other intangibles
1781 遞延退休金成本 deferred pension costs
1782 租賃權益改良 leasehold improvements
1788 其它無形資產-其它 other intangible assets - other
18 其它資產 other assets
181 遞延資產 deferred assets
1811 債券發行成本 deferred bond issuance costs
1812 長期預付租金 long-term prepaid rent
1813 長期預付保險費 long-term prepaid insurance
1814 遞延所得稅資產 deferred income tax assets
1815 預付退休金 prepaid pension cost
1818 其它遞延資產 other deferred assets
182 閑置資產 idle assets
1821 閑置資產 idle assets
184 長期應收票據及款項與催收帳款 long-term notes , accounts and overe receivables
1841 長期應收票據 long-term notes receivable
1842 長期應收帳款 long-term accounts receivable
1843 催收帳款 overe receivables
1847 長期應收票據及款項與催收帳款-關系人 long-term notes, accounts and overe receivables- related parties
1848 其它長期應收款項 other long-term receivables
1849 備抵呆帳-長期應收票據及款項與催收帳款 allowance for uncollectible accounts - long-term notes, accounts and overe receivables
185 出租資產 assets leased to others
1851 出租資產 assets leased to others
1858 出租資產 -重估增值 assets leased to others - incremental value from revaluation
1859 累積折舊 -出租資產 accumulated depreciation - assets leased to others
186 存出保證金 refundable deposit
1861 存出保證金 refundable deposits
188 雜項資產 miscellaneous assets
1881 受限制存款 certificate of deposit - restricted
1888 雜項資產 -其它 miscellaneous assets - other
二、 負債 liabilities
21~ 22 流動負債 current liabilities
211 短期借款 short-term borrowings（debt）
2111 銀行透支 bank overdraft
2112 銀行借款 bank loan
2114 短期借款 -業主 short-term borrowings - owners
2115 短期借款 -員工 short-term borrowings - employees
2117 短期借款 -關系人 short-term borrowings- related parties
2118 短期借款 -其它 short-term borrowings - other
212 應付短期票券 short-term notes and bills payable
2121 應付商業本票 commercial paper payable
2122 銀行承兌匯票 bank acceptance
2128 其它應付短期票券 other short-term notes and bills payable
2129 應付短期票券折價 discount on short-term notes and bills payable
213 應付票據 notes payable
2131 應付票據 notes payable
2137 應付票據 -關系人 notes payable - related parties
2138 其它應付票據 other notes payable
214 應付帳款 accounts pay able
2141 應付帳款 accounts payable
2147 應付帳款 -關系人 accounts payable - related parties
216 應付所得稅 income taxes payable
2161 應付所得稅 income tax payable
217 應付費用 accrued expenses
2171 應付薪工 accrued payroll
2172 應付租金 accrued rent payable
2173 應付利息 accrued interest payable
2174 應付營業稅 accrued VAT payable
2175 應付稅捐 -其它 accrued taxes payable- other
2178 其它應付費用 other accrued expenses payable
218~219 其它應付款 other payables
2181 應付購入遠匯款 forward exchange contract payable
2182 應付遠匯款 -外幣 forward exchange contract payable - foreign currencies
2183 買賣遠匯溢價 premium on forward exchange contract
2184 應付土地房屋款 payables on land and building purchased
2185 應付設備款 Payables on equipment
2187 其它應付款 -關系人 other payables - related parties
2191 應付股利 dividend payable
2192 應付紅利 bonus payable
2193 應付董監事酬勞 compensation payable to directors and supervisors
2198 其它應付款 -其它 other payables - other
226 預收款項advance receipts
2261 預收貨款 sales revenue received in advance
2262 預收收入 revenue received in advance
2268 其它預收款 other advance receipts
227 一年或一營業周期內到期長期負債 long-term liabilities -current portion
2271 一年或一營業周期內到期公司債 corporate bonds payable - current portion
2272 一年或一營業周期內到期長期借款 long-term loans payable - current portion
2273 一年或一營業周期內到期長期應付票據及款項 long-term notes and accounts payable e within one year or one operating cycle
2277 一年或一營業周期內到期長期應付票據及款項-關系人 long-term notes and accounts payables to related parties - current portion
2278 其它一年或一營業周期內到期長期負債 other long-term lia- bilities - current portion
228~229 其它流動負債 other current liabilities
2281 銷項稅額 VAT received（or output tax）
2283 暫收款 temporary receipts
2284 代收款 receipts under custody
2285 估計售後服務/保固負債 estimated warranty liabilities
2291 遞延所得稅負債 deferred income tax liabilities
2292 遞延兌換利益 deferred foreign exchange gain
2293 業主（股東）往來 owners^ current account
2294 同業往來 current account with others
2298 其它流動負債-其它 other current liabilities - others
23 長期負債 long-term liabilities
231 應付公司債 corporate bonds payable
2311 應付公司債 corporate bonds payable
2319 應付公司債溢（折）價 premium（discount） on corporate bonds payable
232 長期借款 long-term loans payable
2321 長期銀行借款 long-term loans payable - bank
2324 長期借款 -業主 long-term loans payable - owners
2325 長期借款 -員工 long-term loans payable - employees
2327 長期借款 -關系人 long-term loans payable - related parties
2328 長期借款 -其它 long-term loans payable - other
233 長期應付票據及款項 long-term notes and accounts payable
2331 長期應付票據 long-term notes payable
2332 長期應付帳款 long-term accounts pay-able
2333 長期應付租賃負債 long-term capital lease liabilities
2337 長期應付票據及款項 -關系人 Long-term notes and accounts payable - related parties
2338 其它長期應付款項 other long-term payables
234 估計應付土地增值稅 accrued liabilities for land value increment tax
2341 估計應付土地增值稅 estimated accrued land value incremental tax pay-able
235 應計退休金負債 accrued pension liabilities
2351 應計退休金負債 accrued pension liabilities
238 其它長期負債 other long-term liabilities
2388 其它長期負債-其它 other long-term liabilities - other
28 其它負債 other liabilities
281 遞延負債 deferred liabilities
2811 遞延收入 deferred revenue
2814 遞延所得稅負債 deferred income tax liabilities
2818 其它遞延負債 other deferred liabilities
286 存入保證金 deposits received
2861 存入保證金 guarantee deposit received
288 雜項負債 miscellaneous liabilities
2888 雜項負債 -其它 miscellaneous liabilities - other
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