■新譯通翻譯公司

一、資產(chǎn)類(lèi) Assets
流動(dòng)資產(chǎn) Current assets
貨幣資金 Cash and cash equivalents
1001 現(xiàn)金 Cash
1002 銀行存款 Cash in bank
1009 其他貨幣資金 Other cash and cash equivalents
100901 外埠存款 Other city Cash in bank
100902 銀行本票 Cashiers cheque
100903 銀行匯票 Bank draft
100904 信用卡 Credit card
100905 信用證保證金 L/C Guarantee deposits
100906 存出投資款 Refundable deposits
1101 短期投資 Short-term investments
110101 股票 Short-term investments - stock
110102 債券 Short-term investments - corporate bonds
110103 基金 Short-term investments - corporate funds
110110 其他 Short-term investments - other
1102 短期投資跌價(jià)準(zhǔn)備 Short-term investments falling price reserves
應(yīng)收款 Account receivable
1111 應(yīng)收票據(jù) Note receivable
銀行承兌匯票 Bank acceptance
商業(yè)承兌匯票 Trade acceptance
1121 應(yīng)收股利 Dividend receivable
1122 應(yīng)收利息 Interest receivable
1131 應(yīng)收賬款 Account receivable
1133 其他應(yīng)收款 Other notes receivable
1141 壞賬準(zhǔn)備 Bad debt reserves
1151 預(yù)付賬款 Advance money
1161 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable
庫(kù)存資產(chǎn) Inventories
1201 物資采購(gòu) Supplies purchasing
1211 原材料 Raw materials
1221 包裝物 Wrappage
1231 低值易耗品 Low-value consumption goods
1232 材料成本差異 Materials cost variance
1241 自制半成品 Semi-Finished goods
1243 庫(kù)存商品 Finished goods
1244 商品進(jìn)銷(xiāo)差價(jià) Differences between purchasing and selling price
1251 委托加工物資 Work in process - outsourced
1261 委托代銷(xiāo)商品 Trust to and sell the goods on a commission basis
1271 受托代銷(xiāo)商品 Commissioned and sell the goods on a commission basis
1281 存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves
1291 分期收款發(fā)出商品 Collect money and send out the goods by stages
1301 待攤費(fèi)用 Deferred and prepaid expenses
長(zhǎng)期投資 Long-term investment
1401 長(zhǎng)期股權(quán)投資 Long-term investment on stocks
140101 股票投資 Investment on stocks
140102 其他股權(quán)投資 Other investment on stocks
1402 長(zhǎng)期債權(quán)投資 Long-term investment on bonds
140201 債券投資 Investment on bonds
140202 其他債權(quán)投資 Other investment on bonds
1421 長(zhǎng)期投資減值準(zhǔn)備 Long-term investments depreciation reserves
股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves
債權(quán)投資減值準(zhǔn)備 Bcreditors rights investment depreciation reserves
1431 委托貸款 Entrust loans
143101 本金 Principal
143102 利息 Interest
143103 減值準(zhǔn)備 Depreciation reserves
1501 固定資產(chǎn) Fixed assets
房屋 Building
建筑物 Structure
機(jī)器設(shè)備 Machinery equipment
運(yùn)輸設(shè)備 Transportation facilities
工具器具 Instruments and implement
1502 累計(jì)折舊 Accumulated depreciation
1505 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves
房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves
機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves
1601 工程物資 Project goods and material
160101 專(zhuān)用材料 Special-purpose material
160102 專(zhuān)用設(shè)備 Special-purpose equipment
160103 預(yù)付大型設(shè)備款 Prepayments for equipment
160104 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate
1603 在建工程 Construction-in-process
安裝工程 Erection works
在安裝設(shè)備 Erecting equipment-in-process
技術(shù)改造工程 Technical innovation project
大修理工程 General overhaul project
1605 在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves
1701 固定資產(chǎn)清理 Liquidation of fixed assets
1801 無(wú)形資產(chǎn) Intangible assets
專(zhuān)利權(quán) Patents
非專(zhuān)利技術(shù) Non-Patents
商標(biāo)權(quán) Trademarks, Trade names
著作權(quán) Copyrights
土地使用權(quán) Tenure
商譽(yù) Goodwill
1805 無(wú)形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves
專(zhuān)利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves
商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves
1815 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges
待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income
1901 長(zhǎng)期待攤費(fèi)用 Long-term deferred and prepaid expenses
1911 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income
191101待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income
191102待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income

二、負(fù)債類(lèi) Liability
短期負(fù)債 Current liability
2101 短期借款 Short-term borrowing
2111 應(yīng)付票據(jù) Notes payable
銀行承兌匯票 Bank acceptance
商業(yè)承兌匯票 Trade acceptance
2121 應(yīng)付賬款 Account payable
2131 預(yù)收賬款 Deposit received
2141 代銷(xiāo)商品款 Proxy sale goods revenue
2151 應(yīng)付工資 Accrued wages
2153 應(yīng)付福利費(fèi) Accrued welfarism
2161 應(yīng)付股利 Dividends payable
2171 應(yīng)交稅金 Tax payable
217101 應(yīng)交增值稅 value added tax payable
21710101 進(jìn)項(xiàng)稅額 Withholdings on VAT
21710102 已交稅金 Paying tax
21710103 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover
21710104 減免稅款 Tax deduction
21710105 銷(xiāo)項(xiàng)稅額 Substituted money on VAT
21710106 出口退稅 Tax reimbursement for export
21710107 進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT
21710108 出口抵減內(nèi)銷(xiāo)產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax
21710109 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover
21710110 未交增值稅 Unpaid VAT
217102 應(yīng)交營(yíng)業(yè)稅 Business tax payable
217103 應(yīng)交消費(fèi)稅 Consumption tax payable
217104 應(yīng)交資源稅 Resources tax payable
217105 應(yīng)交所得稅 Income tax payable
217106 應(yīng)交土地增值稅 Increment tax on land value payable
217107 應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities payable
217108 應(yīng)交房產(chǎn)稅 Housing property tax payable
217109 應(yīng)交土地使用稅 Tenure tax payable
217110 應(yīng)交車(chē)船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable
217111 應(yīng)交個(gè)人所得稅 Personal income tax payable
2176 其他應(yīng)交款 Other fund in conformity with paying
2181 其他應(yīng)付款 Other payables
2191 預(yù)提費(fèi)用 Drawing expense in advance
其他負(fù)債 Other liabilities
2201 待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value
2211 預(yù)計(jì)負(fù)債 Anticipation liabilities
長(zhǎng)期負(fù)債 Long-term Liabilities
2301 長(zhǎng)期借款 Long-term loans
一年內(nèi)到期的長(zhǎng)期借款 Long-term loans due within one year
一年后到期的長(zhǎng)期借款 Long-term loans due over one year
2311 應(yīng)付債券 Bonds payable
231101 債券面值 Face value, Par value
231102 債券溢價(jià) Premium on bonds
231103 債券折價(jià) Discount on bonds
231104 應(yīng)計(jì)利息 Accrued interest
2321 長(zhǎng)期應(yīng)付款 Long-term account payable
應(yīng)付融資租賃款 Accrued financial lease outlay
一年內(nèi)到期的長(zhǎng)期應(yīng)付 Long-term account payable due within one year
一年后到期的長(zhǎng)期應(yīng)付 Long-term account payable over one year
2331 專(zhuān)項(xiàng)應(yīng)付款 Special payable
一年內(nèi)到期的專(zhuān)項(xiàng)應(yīng)付 Long-term special payable due within one year
一年后到期的專(zhuān)項(xiàng)應(yīng)付 Long-term special payable over one year
2341 遞延稅款 Deferral taxes

三、所有者權(quán)益類(lèi) OWNERS EQUITY
資本 Capita
3101 實(shí)收資本(或股本) Paid-up capital(or stock)
實(shí)收資本 Paicl-up capital
實(shí)收股本 Paid-up stock
3103 已歸還投資 Investment Returned
公積
3111 資本公積 Capital reserve
311101 資本(或股本)溢價(jià) Cpital(or Stock) premium
311102 接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve
311103 股權(quán)投資準(zhǔn)備 Stock right investment reserves
311105 撥款轉(zhuǎn)入 Allocate sums changeover in
311106 外幣資本折算差額 Foreign currency capital
311107 其他資本公積 Other capital reserve
3121 盈余公積 Surplus reserves
312101 法定盈余公積 Legal surplus
312102 任意盈余公積 Free surplus reserves
312103 法定公益金 Legal public welfare fund
312104 儲(chǔ)備基金 Reserve fund
312105 企業(yè)發(fā)展基金 Enterprise expension fund
312106 利潤(rùn)歸還投資 Profits capitalizad on return of investment
利潤(rùn) Profits
3131 本年利潤(rùn) Current year profits
3141 利潤(rùn)分配 Profit distribution
314101 其他轉(zhuǎn)入 Other chengeover in
314102 提取法定盈余公積 Withdrawal legal surplus
314103 提取法定公益金 Withdrawal legal public welfare funds
314104 提取儲(chǔ)備基金 Withdrawal reserve fund
314105 提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion
314106 提取職工獎(jiǎng)勵(lì)及福利基金 Withdrawal staff and workers bonus and welfare fund
314107 利潤(rùn)歸還投資 Profits capitalizad on return of investment
314108 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable
314109 提取任意盈余公積 Withdrawal other common accumulation fund
314110 應(yīng)付普通股股利 Common Stock dividends payable
314111 轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)
314115 未分配利潤(rùn) Undistributed profit

四、成本類(lèi) Cost
4101 生產(chǎn)成本 Cost of manufacture
410101 基本生產(chǎn)成本 Base cost of manufacture
410102 輔助生產(chǎn)成本 Auxiliary cost of manufacture
4105 制造費(fèi)用 Manufacturing overhead
材料費(fèi) Materials
管理人員工資 Executive Salaries
獎(jiǎng)金 Wages
退職金 Retirement allowance
補(bǔ)貼 Bonus
外保勞務(wù)費(fèi) Outsourcing fee
福利費(fèi) Employee benefits/welfare
會(huì)議費(fèi) Coferemce
加班餐費(fèi) Special duties
市內(nèi)交通費(fèi) Business traveling
通訊費(fèi) Correspondence
電話(huà)費(fèi) Correspondence
水電取暖費(fèi) Water and Steam
稅費(fèi) Taxes and dues
租賃費(fèi) Rent
管理費(fèi) Maintenance
車(chē)輛維護(hù)費(fèi) Vehicles maintenance
油料費(fèi) Vehicles maintenance
培訓(xùn)費(fèi) Education and training
接待費(fèi) Entertainment
圖書(shū)、印刷費(fèi) Books and printing
運(yùn)費(fèi) Transpotation
保險(xiǎn)費(fèi) Insurance premium
支付手續(xù)費(fèi) Commission
雜費(fèi) Sundry charges
折舊費(fèi) Depreciation expense
機(jī)物料消耗 Article of consumption
勞動(dòng)保護(hù)費(fèi) Labor protection fees
季節(jié)性停工損失 Loss on seasonality cessation
4107 勞務(wù)成本 Service costs

五、損益類(lèi) Profit and loss
收入 Income
業(yè)務(wù)收入 OPERATING INCOME
5101 主營(yíng)業(yè)務(wù)收入 Prime operating revenue
產(chǎn)品銷(xiāo)售收入 Sales revenue
服務(wù)收入 Service revenue
5102 其他業(yè)務(wù)收入 Other operating revenue
材料銷(xiāo)售 Sales materials
代購(gòu)代售
包裝物出租 Wrappage lease
出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue
返還所得稅 Reimbursement of income tax
其他收入 Other revenue
5201 投資收益 Investment income
短期投資收益 Current investment income
長(zhǎng)期投資收益 Long-term investment income
計(jì)提的委托貸款減值準(zhǔn)備 Withdrawal of entrust loans reserves
5203 補(bǔ)貼收入 Subsidize revenue
國(guó)家扶持補(bǔ)貼收入 Subsidize revenue from country
其他補(bǔ)貼收入 Other subsidize revenue
5301 營(yíng)業(yè)外收入 NON-OPERATING INCOME
非貨幣性交易收益 Non-cash deal income
現(xiàn)金溢余 Cash overage
處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets
出售無(wú)形資產(chǎn)收益 Income on sales of intangible assets
固定資產(chǎn)盤(pán)盈 Fixed assets inventory profit
罰款凈收入 Net amercement income
支出 Outlay
業(yè)務(wù)支出 Revenue charges
5401 主營(yíng)業(yè)務(wù)成本 Operating costs
產(chǎn)品銷(xiāo)售成本 Cost of goods sold
服務(wù)成本 Cost of service
5402 主營(yíng)業(yè)務(wù)稅金及附加 Tax and associate charge
營(yíng)業(yè)稅 Sales tax
消費(fèi)稅 Consumption tax
城市維護(hù)建設(shè)稅 Tax for maintaining and building cities
資源稅 Resources tax
土地增值稅 Increment tax on land value
5405 其他業(yè)務(wù)支出 Other business expense
銷(xiāo)售其他材料成本 Other cost of material sale
其他勞務(wù)成本 Other cost of service
其他業(yè)務(wù)稅金及附加費(fèi) Other tax and associate charge
費(fèi)用 Expenses
5501 營(yíng)業(yè)費(fèi)用 Operating expenses
代銷(xiāo)手續(xù)費(fèi) Consignment commission charge
運(yùn)雜費(fèi) Transpotation
保險(xiǎn)費(fèi) Insurance premium
展覽費(fèi) Exhibition fees
廣告費(fèi) Advertising fees
5502 管理費(fèi)用 Adminisstrative expenses
職工工資 Staff Salaries
修理費(fèi) Repair charge
低值易耗攤銷(xiāo) Article of consumption
辦公費(fèi) Office allowance
差旅費(fèi) Travelling expense
工會(huì)經(jīng)費(fèi) Labour union expenditure
研究與開(kāi)發(fā)費(fèi) Research and development expense
福利費(fèi) Employee benefits/welfare
職工教育經(jīng)費(fèi) Personnel education
待業(yè)保險(xiǎn)費(fèi) Unemployment insurance
勞動(dòng)保險(xiǎn)費(fèi) Labour insurance
醫(yī)療保險(xiǎn)費(fèi) Medical insurance
會(huì)議費(fèi) Coferemce
聘請(qǐng)中介機(jī)構(gòu)費(fèi) Intermediary organs
咨詢(xún)費(fèi) Consult fees
訴訟費(fèi) Legal cost
業(yè)務(wù)招待費(fèi) Business entertainment
技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees
礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources compensation fees
排污費(fèi) Pollution discharge fees
房產(chǎn)稅 Housing property tax
車(chē)船使用稅 Vehicle and vessel usage license plate tax(VVULPT)
土地使用稅 Tenure tax
印花稅 Stamp tax
5503 財(cái)務(wù)費(fèi)用 Finance charge
利息支出 Interest exchange
匯兌損失 Foreign exchange loss
各項(xiàng)手續(xù)費(fèi) Charge for trouble
各項(xiàng)專(zhuān)門(mén)借款費(fèi)用 Special-borrowing cost
5601 營(yíng)業(yè)外支出 Nonbusiness expenditure
捐贈(zèng)支出 Donation outlay
減值準(zhǔn)備金 Depreciation reserves
非常損失 Extraordinary loss
處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets
出售無(wú)形資產(chǎn)損失 Loss on sales of intangible assets
固定資產(chǎn)盤(pán)虧 Fixed assets inventory loss
債務(wù)重組損失 Loss on arrangement
罰款支出 Amercement outlay
5701 所得稅 Income tax
以前年度損益調(diào)整 Prior year income adjustment

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