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
本金
143101
Principal
143102
利息
143102
Interest
143103
减值预备
143103
Provision for impairment
32
1501
固定资产
32
1501
Fixed assets
33
1502
累计折旧
33
1502
Accumulated depreciation
ቤተ መጻሕፍቲ ባይዱ34
1505
固定资产减值预备
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
37
1605
在建工程减值预备
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
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
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
托付加工物资
22
1251
Materials on Consignment for further processing
23
1261
托付代销商品
23
1261
Goods on consignment
24
1271
受托代销商品
24
1271
Fiduciary goods for sale
25
1281
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
无形资产减值预备
40
1805
Provision for impairment of intangible assets
41
1815
未确认融资费用
41
1815
Unrecognized financing expenses
其他债权投资
140202
Other debt investment
30
1421
长期投资减值预备
30
1421
Provision for impairment of long-term investments
31
1431
托付贷款
31
1431
Designated loan receivable
143101
160103
预付大型设备款
160103
Advances to suppliers of giant equipment
160104
为生产预备的工具及器具
160104
Tools and apparatus for use in production
36
1603
在建工程
36
1603
Construction in progress
2008年注册会计师英语资料-会计科目名称和编号
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
应收账款
9
1131
Accounts receivable
10
1133
其他应收款
10
1133
Other receivables
11
1141
坏账预备
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
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
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
短期投资跌价预备
存货跌价预备
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