会计科目名称与编号

1、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 100901 外埠存款 100901 Deposits in other cities 100902 银行本票 100902 Cashiers Check 100903 银行汇票 100903 Bank d

2、raft 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 短期投资跌价预备 5 1102 Provision for short-term inves

3、tment Writedown 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 坏账预备 11 1141 Provision for bad debts 12 1151 预付账款 12 1151 Advances to suppliers 13

4、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-finis

5、hed 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 存货跌价预备 25 1281

6、 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 inve

7、stments 140201 债券投资 140201 Bond investment 140202 其他债权投资 140202 Other debt investment 30 1421 长期投资减值预备 30 1421 Provision for impairment of long-term investments 31 1431 托付贷款 31 1431 Designated loan receivable 143101 本金 143101 Principal 143102 利息 143102 Interest 143103 减值预备 143103 Provision for impai

8、rment 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 160103 预付大型设备款

9、 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 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

10、产 39 1801 Intangible assets 40 1805 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 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 待处理流淌资产损溢 191101 Current asset gain or

11、 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 48 2141 代销商品款 48 2141 Consignment-in money

12、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 un

13、paid VAT 21710104 减免税款 21710104 VAT deductions and exemptions 21710105 销项税额 21710105 Output VAT 21710106 出口退税 21710106 Refund of export duty 21710107 进项税额转出 21710107 Transfer-out of input VAT 21710108 出口抵减内销产品应纳税额 21710108 Export duty deductible from taxes payable on domestic sales 21710109 转出多交增值税

14、21710109 Transfer-out of overpaid VAT 21710110 未交增值税 21710110 Unpaid VAT 217102 应交营业税 217102 Business tax payable 217103 应交消费税 217103 Consumption tax payable 217104 应交资源税 217104 Resources tax payable 217105 应交所得税 217105 Income tax payable 217106 应交土地增值税 217106 Land appreciation tax payable 217107 应交

15、都市维护建设税 217107 Urban construction and maintenance tax payable 217108 应交房产税 217108 Property tax payable 217109 应交土地使用税 217109 Land use tax payable 217110 应交车船使用税 217110 Vehicle and vessel usage tax payable 217111 应交个人所得税 217111 Individual income tax payable 53 2176 其他应交款 53 2176 Other payables 54 218

16、1 其他应付款 54 2181 Other amounts payable 55 2191 预提费用 55 2191 Accrued expenses 56 2201 待转资产价值 56 2201 Asset value to be carried over 57 2211 可能负债 57 2211 Estimated liabilities 58 2301 长期借款 58 2301 Long-term borrowings 59 2311 应付债券 59 2311 Bond payable 231101 债券面值 231101 Par value of bond 231102 债券溢价 23

17、1102 Premium on bond 231103 债券折价 231103 Discount on bond 231104 应计利息 231104 Accrued interest 60 2321 长期应付款 60 2321 Long-term payables 61 2331 专项应付款 61 2331 Special payables 62 2341 递延税款 62 2341 Deferred taxes 三、所有者权益类 .Owners Equity 63 3101 实收资本 ( 或股本 ) 63 3101 Paid-in capital (or stock) 64 3103 归还投

18、资 64 3103 Investment returned 65 3111 资本公积 65 3111 Capital surplus 311101 资本 ( 或股本 ) 溢价 311101 Premium on capital (or stock) 311102 同意捐赠非现金资产预备 311102 Reserve of donated non-cash assets 311103 同意现金捐赠 311103 Cash donation 311104 股权投资预备 311104 Equity investment reserve 311105 拨款转入 311105 Transfer-in o

19、f appropriations 311106 外币资本折算差额 311106 Foreign currency translation difference 311107 其他资本公积 311107 Other capital surplus 66 3121 盈余公积 66 3121 Surplus reserve 312101 法定盈余公积 312101 Statutory surplus reserve 312102 任意盈余公积 312102 Discretionary surplus reserve 312103 法定公益金 312103 Statutory public welfa

20、re fund 312104 储备基金 312104 Reserve fund 312105 企业进展基金 312105 Enterprise expansion fund 312106 利润归还投资 312106 Profit capitalized on return of investment 67 3131 本年利润 67 3131 Profit for the year 68 3141 利润分配 68 3141 Profit distribution 314101 其他转入 314101 Other transfer-ins 314102 提取法定盈余公积 314102 Approp

21、riation of statutory surplus reserve 314103 提取法定公益金 314103 Appropriation of statutory public welfare fund 314104 提取储备基金 314104 Appropriation of reserve fund 314105 提取企业进展基金 314105 Appropriation of enterprise expansion fund 314106 提取职工奖励及福利基金 314106 Appropriation of employee welfare and bonus fund 31

22、4107 利润归还投资 314107 Profit capitalized on return of investment 314108 应付优先股股利 314108 Dividend payable on preferred stock 314109 提取任意盈余公积 314109 Appropriation of discretionary surplus reserve 314110 应付一般股股利 314110 Dividend payable on common stock 314111 转作资本 ( 或股本 ) 的一般股股利 314111 Conversion of common

23、stock dividend into capital (or stock) 314115 未分配利润 314115 Undistributed profit 四、成本类 IV. Costs 69 4101 生产成本 69 4101 Production cost 410101 差不多生产成本 410101 Primary production cost 410102 辅助生产成本 410102 Auxiliary production cost 70 4105 制造费用 70 4105 Manufacturing expenses 71 4107 劳务成本 71 4107 Cost of s

24、ervice 五、损益类 V. Income and losses 72 5101 主营业务收入 72 5101 Revenue from main operations 73 5102 其他业务收入 73 5102 Revenue from other operations 74 5201 投资收益 74 5201 Investment income 75 5203 补贴收入 75 5203 Revenue from subsidies 76 5301 营业外收入 76 5301 Non-operating revenue 77 5401 主营业务成本 77 5401 Cost of mai

25、n operations 78 5402 主营业务税金及附加 78 5402 Taxes and surcharge for main operations 79 5405 其他业务支出 79 5405 Expenditures on other operations 80 5501 营业费用 80 5501 Operating expenses 81 5502 治理费用 81 5502 General and administrative expenses 82 5503 财务费用 82 5503 Financial expenses 83 5601 营业外支出 83 5601 Non-op

26、erating expenditures 84 5701 所得税 84 5701 Income tax 85 5801 往常年度损益调整 85 5801 Adjustment to prior years income and losses 2008年注册会计师英语资料-会计报表名称会计报表格式 .Formats of Financial Statements 编号 会计报表名称 编报期 Code Name of Financial Statement Reporting period 会企 01 表 资产负债表 中期报告、年度报告 Form AF-01 Balance sheet Inter

27、im ， annual 会企 02 表 利润表 中期报告、年度报告 Form AF-02 Income statement Interim ， annual 会企 03 表 现金流量表 ( 至少 ) 年度报告 Form AF-03 Cash flow statement (At least)Annual 会企 01 表附表 1 资产减值预备明细表 年度报告 Form AF-01-Supporting Statement 1 Statement of provision for impairment of assets Annual 会企 01 表附表 2 股东权益增减变动表 年度报告 Form

28、 AF-01-Supporting Statement 2 Statement of changes in stockholders equity Annual 会企 01 表附表 3 应交增值税明细表 中期报告、年度报告 Form AF-01-Supporting Statement 3 VAT payable movement table Interim ， annual 会企 02 表附表 1 利润分配表 年度报告 FormAF-02-SupportingStatement 1 Statement of profit distribution Annual 会企 02 表附表 2 分部报

29、表 ( 业务分部 ) 年度报告 FormAF-02-SupportingStatement 2 Business segment statement Annual 会企 02 表附表 3 分部报表 ( 地区分部 ) 年度报告 Form AF-02-Supporting Statement 3 Geographical segment statement Annual 2008年注册会计师英语资料-资产减值预备明细表资产减值预备明细表 Statement of provision for impairment of Assets 编制单位： 年度 单位：元 Prepared by: Period

30、: Monetary unit: RMB yuan 项 目 年初余额 本年增加数 本年转回数 年末余额 Item Beginning balance increase for current year Reversal for current year Ending balance 一、坏账预备合计 I. Total amounts of bad debts provided 其中：应收账款 Including: Accounts receivable 其他应收款 Other receivables 二、短期投资跌价预备合计 II. Total amounts of short-term 其中

31、：股票投资 Including: Stock investment 债券投资 Bond investment 三、存货跌价预备合计 . Total amounts of inventory write-down provided 其中：库存商品 Including: Goods on hand 原材料 Raw materials 四、长期投资减值预备合计 IV. Total amounts provided for impairment of long-term investments 其中：长期股权投资 Including: Long-term equity investment 长期债权投

32、资 Long-term debt investment 五、固定资产减值预备合计 V. Total amounts provided for impairment of fixed assets 其中：房屋、建筑物 Including: Buildings and structures 机器设备 Equipment and machinery 六、无形资产减值预备 VI. provision for impairment of intangible assets 其中：专利权 Including: patent 商标权 Trade marks 七、在建工程减值预备 VII. Provision

33、 for impairment 八、托付贷款减值预备 VIII. Provision for impairment of designated loan receivable 2008年注册会计师英语资料-现金流量表现金流量表 Cash Flow Statement 编制单位： 年度 单位：元 Prepared by: Period: Monetary unit: RMB yuan 项 目 行 次 金 额 Item Line No Amount 一、经营活动产生的现金流量： ICash flows from operating activities: 销售产品、提供劳务收到的现金 1 Cash

34、 received from the sale of goods or rendering of services 收到的税费返还 3 Refunds of taxes 收到的其他与经营活动有关的现金 8 Other cash receipts relating to operating activities 现金流入小计 9 Sub-total of cash inflows 购买商品、同意劳务支付的现金 10 Cash paid for goods and services 支付给职工以及为职工支付的现金 12 Cash paid to and on behalf of employees

35、 支付的各项税费 13 Payments of all types of taxes 支付的其他与经营活动有关的现金 18 Other cash payments relating to operating activities 现金流出小计 20 Sub-total of cash out flows 经营活动产生的现金流量净额 21 Net cash flows from operating activities 二、投资活动产生的现金流量： Cash flows from investing activities： 收回投资所收到的现金 22 Cash received from ret

36、urn of investments 取得投资收益所收到的现金 23 Cash received from return on investment 处置固定资产、无形资产和其他长期资产所收回的现金净额 25 Net cash received from the sale of fixed assets，intangible assets and other long- term assets 收到的其他与投资活动有关的现金 28 other cash receipts relating to investing activities 现金流入小计 29 Sub-total of cash i

37、nflows 购建固定资产、无形资产和其他长期资产所支付的现金 30 Cash paid to acquire fixed assets, intangible assets and other long-term assets 投资所支付的现金 31 Cash paid to acquire investments 支付的其他与投资活动有关的现金 35 Other cash payments relating to investing activities 现金流出小计 36 Sub-total of cash outflows 投资活动产生的现金流量净额 37 Net cash flows

38、 from investing activities 三、筹资活动产生的现金流量： ，Cash flows from financing activities： 汲取投资所收到的现金 38 Cash received from investments by others 借款所收到的现金 40 Cash received from borrowings 收到的其他与筹资活动有关的现金 43 Other cash receipts relating to financing activities 现金流入小计 44 Sub-total of cash inflows 偿还债务所支付的现金 45

39、Cash repayments of amounts borrowed 分配股利、利润或偿付利息所支会的现金 46 Cash paid for distribution of dividends or profits and for interest expenses 支付的其他与筹资活动有关的现金 52 Other cash payments relating to financing activities 现金流出小计 53 Sub-total of cash outflows 筹资活动产生的现金流量净额 54 Net cash flows from financing activitie

40、s 四、汇率变动对现金的阻碍 55 IV. Effect of changes in foreign exchange rate on cash 五、现金及现金等价物净增加额 56 V. Net increase in cash and cash equivalents 2008年注册会计师英语资料-利润表利润表 Income Statement 编制单位： 年 月 Prepared by: Month: year: Monetary unit: RMB yuan 项目 行次 本月数 本年累计数 Item Line No Current month Current year cumulativ

41、e 一、主营业务收 1 Revenue from main operations 减：主营业各成本 4 Less ： Cost of main operations 主营业务税金及附加 5 Taxes and surcharge for main operations 二、主营业务利润 ( 亏损以“ - ”号填列 ) 10 Profit/Loss from main operations 加：其他业务利润 ( 亏损以“ - ”号填列 ) 11 Add ： Profit/Loss from other operations 减：营业费用 14 Less ： Operating expenses

42、治理费用 15 General and administrative expenses 财务费用 16 Financial expenses 三、营业利润 ( 亏损以“ - ”号填列 ) 18 Operating profit/loss 加：投资收益 ( 亏损以“ - ”号填列 ) 19 Add ： Investment income/losses 补贴收入 22 Revenue from subsidies 营业外收入 23 Non-operating revenue 减：营业外支出 25 Less ： Non-operating expenditures 四、利润总额 ( 亏损以“ - ”

43、号填列 ) 27 Income/Loss before tax 减：所得税 28 Less ： Income tax 五、净利润 ( 亏损以“ - ”号填列 ) 30 V Net income/loss 补充资料 Supplementary information: 项目 本年累计数 上年实际数 Item Current year cumulative Prior year actual 1 出售、处置部门或被投资单位所得收益 Gain on sale and disposal of a department or an invested enterprise 2 自然灾难发生的损失 Loss

44、es arising from natural disasters 3. 会计政策变更增加 ( 或减少 ) 利润总额 Increase decrease in income before tax due to a change in accounting policy 4. 会计可能变更增加 ( 或减少 ) 利润总额 Increase/decrease in income before tax due to a change in accounting estimate 5 债务重组损失 Losses arising from debt restructurings 6 其他 Others 2

45、008年注册会计师英语资料-资产负债表资产负债表Balance Sheet编制单位： 年 月 日 单位：元 Prepared by: Month: Date: year: Monetary unit: 资 产 行次 年初数 期末数 负债和所有者权益 行次 年初数 期末数 Assets Line No Beg. balance End. balance ( 或股东权益 ) Line No. Beg. balance End. balance Liabilities & Owners (Stockholders) equity 流淌资产： 流淌负债： Current assets ： Curren

46、t liabilities 货币资金 1 短期借款 68 Monetary funds Short-term loans 短期投资 2 应付票据 69 Short-term investments Notes payable 应收票据 3 应付账款 70 Notes receivable Accounts payable 应收股利 4 预收账款 71 Dividend receivable Advances from customers 应收利息 5 应付工资 72 Interest receivable Accrued payroll 应收账款 6 应付福利费 73 Accounts rec

47、eivable Welfare expenses payable 其他应收款 7 应付股利 74 Other receivables Dividend payable 预付账款 8 应交税金 75 Advances to suppliers Taxes payable 应收补贴款 9 其他应交款 80 Subsidies receivable Other payables 存货 10 其他应付款 81 Inventories Other amounts payable 待摊费用 11 预提费用 82 Prepaid expenses Accrued expenses 一年内到期的长期债权投资

48、21 可能负债 83 Long-term debt investment due with in a year Estimated liabilities 其他流淌资产 24 一年内到期的长期负债 86 Other current assets Long-term liabilities due within a year 流淌资产合计 31 其他流淌负债 90 Sub-total of current assets Other current liabilities 长期投资： Long-term investments ： 长期股权投资 32 流淌负债合计 100 Long-term eq

49、uity investment Sub-total of current liabilities 长期债权投资 34 长期负债： Long-term debt investment Long-term liabilities 长期投资合计 38 长期借款 101 Sub-total of long-term investments Long-term borrowings 固定资产： 应付债券 102 Fixed assets ： Bonds payable 固定资产原价 39 长期应付款 103 Fixed assets-cost Long-term payables 减：累计折旧 40 专

50、项应付款 106 Less ： Accumulated depreciation Special payables 固定资产净值 41 其他长期负债 108 Fixed assets-NBV Other long-term liabilities 减：固定资产减值预备 42 长期负债合计 110 Less ： Provision for impairment Of fixed assets Sub-total of long-term liabilities 固定资产净额 43 递延税项： Fixed assets-net Deferred taxes 工程物资 44 递延税款贷项 111 C

51、onstruction materials Deferred tax credit 在建工程 45 负债合计 114 Construction in progress Total liabilities 固定资产清理 46 Disposal of fixed assets 固定资产合计 50 所有者权益 ( 或股东权益 ) Sub-total of fixed assets Owners(Stockholders)equity 无形资产及其他资产： 实收资本 ( 或股本 ) 115 Intangible and other assets ： Paid-in capital(or stock)

52、无形资产 51 减：已归还投资 116 Intangible assets Less ： Investment returned 长期待摊资产 52 实收资本 ( 或股本 ) 净额 117 Long-term prepayments Paid-in capital(or stock)-net 其他长期资产 53 资本公积 118 Other long-term assets Capital surplus 无形资产及其他资产合计 60 盈余公积 119 Sub-total of intangible and other assets Surplus reserve 其中：法定公益金 120 I

53、ncluding ： Statutory public welfare fund 递延税项 未分配利润 121 Deferred taxes ： Undistributed profit 递延税款借项 61 所有者权益 ( 或股东权益 ) 合计 122 Deferred tax debit Total owners(stockholders)equity 资产总计 67 负债和所有者权益 ( 或股东权益 ) 合计 135 Total assets Total liabilities & owners (stockholders) equity 2008年注册会计师英语资料-所有者权益增减变动表

54、所有者权益（或股东权益）增减变动表 Statement of changes in owner s (Stockholders ) Equity 编制单位： 年度 单位：元 Prepared by: Period: Monetary unit: RMB yuan 项 目 行次 本年数 上年数 Item Line No. Current year Prior year 一、实收资本（或股本） I. Paid-in capital (or stock) 年初余额 1 Beginning balance 本年增加数 2 Increase in the current year 其中：资本公积转入 3

55、 Including: Transfer-in from capital surplus 盈余公积转入 4 Transfer-in from surplus reserve 利润分配转入 5 Transfer-in from distribution of profit 新增资本（或股本） 6 Additional capital (or stock) 本年减少数 10 Decrease in the current year 年末余额 15 Ending balance 二、资本公积： . Capital surplus 年初余额 16 Beginning balance 本年增加数 17

56、Increase in the current year 其中：资本（或股本）溢价 18 Including: premium on capital (or stock) 同意捐赠非现金资产预备 19 Reserve of donated non-cash assets 同意现金捐赠 20 Receipt of cash donation 股权投资预备 21 Equity investment reserve 拨款转入 22 Transfer-in from government appropriations 外币资本折算差额 23 Foreign currency capital trans

57、lation difference 其他资本公积 30 Other capital surplus 本年减少数 40 Decrease in the current yea 其中：转增资本（或股本） 41 Including: Conversion into capital (or stock) 年末余额 45 Ending balance 三、法定和任意盈余公积： . Statutory and discretionary surplus reserves 年初余额 46 Beginning balance 本年增加数 47 Increase in the current year 其中：从

58、净利润中提取数 48 Including: Amount appropriated from net income 其中：法定盈余公积 49 Including: Statutory surplus reserve 任意盈余公积 50 Discretionary surplus reserve 储备基金 51 Reserve fund 企业进展基金 52 Enterprise expansion fund 法定公益金转入数 53 Transfer-in from statutory public welfare fund 本年减少数 54 Decrease in the current yea

59、r 其中：弥补亏损 55 Including: Recovery of losses 转增资本（或股本） 56 Conversion into capital (or stock) 分派现金股利或利润 57 Distribution of cash dividend or profit 分派股票股利 58 Distribution of stock dividend 年末余额 62 Ending balance 其中：法定盈余公积 63 Including: Statutory surplus reserve 储备基金 64 Reserve fund 企业进展基金 65 Enterprise

60、expansion fund 四、法定公益金： IV. Statutory public welfare fund: 年初余额 66 Beginning balance 本年增加数 67 Increase in the current year 其中：从净利润中提取数 68 Including: Amount appropriated from net income 本年减少数 70 Decrease in the current year 其中：集体福利支出 71 Including: Collective welfare expenditures 年末余额 75 Ending balanc