会计科目名称和编号.docx

1、会计科目名称和编号名称Title一、资产类 现金 银行存款 其他货币资金外埠存款 银行本票 银行汇票 信用卡信用证保证金 存出投资款短期投资股票 债券甘仝基金其他短期投资跌价准备 应收票据 应收股利 应收利息 应收账款其他应收款坏账准备 预付账款 应收补贴款 物资采购原材料包装物 低值易耗品 材料成本差异 自制半成品 库存商品商品进销差价 委托加工物资 委托代销商品 受托代销商品 存货跌价准备 分期收款发出商品 待摊费用长期股权投资 股票投资 其他股权投资长期债权投资 债券投资I. AssetsCash on handCash in bankOther mon etary fundsDepos

2、its in other citiesCashiers CheckBank draftCredit CardL/C guara ntee depositIn vestme nt paidShort-term in vestme ntsStockBo ndFu ndOthersProvisi on for short-term in vestme nt Write dow nNotes receivableDivide nd receivableIn terest receivableAcco unts receivableOther receivablesProvisi on for bad

3、debtsAdva nces to suppliersSubsidies receivableMaterials purchasedRaw materialsPackaging materialsLow-valued con sumablesCost varia nee of materialsSelf-ma nu factured semi-fi ni shed productGoods on handMargin betwee n Sell ing and purchas ing pricesMaterials on Con sig nment for further process in

4、gGoods on con sig nmentFiduciary goods for saleProvisi on for inven tory write-dow nGoods on in stallme nt salePrepaid expe nsesLon g-term equity in vestme ntsStock in vestme ntOther equity in vestme ntLon g-term debt in vestme ntsBond in vestme nt其他债权投资 长期投资减值准备 委托贷款本金利息减值准备 固定资产 累计折旧 固定资产减值准备 工程物资

5、专用材料专用设备 预付大型设备款 为生产准备的工具及器具 在建工程 在建工程减值准备 固定资产清理 无形资产 无形资产减值准备 未确认融资费用 长期待摊费用 待处理财产损溢待处理流动资产损溢待处理固定资产损溢 二、负债类 短期借款 应付票据 应付账款 预收账款 代销商品款 应付工资 应付福利费 应付股利 应交税金应交增值税进项税额 已交税金 转出未交增值税 减免税款 销项税额 出口退税 进项税额转出 出口抵减内销产品应纳税额Other debt investmentProvision for impairment of long-term investments Designated loan

6、 receivablePrincipalInterestProvision for impairmentFixed assetsAccumulated depreciationProvision for impairment of fixed assetsConstruction materialsMaterials for special useEquipment for special useAdvances to suppliers of giant equipmentTools and apparatus for use in production Construction in pr

7、ogressProvision for impairment of construction in progress Disposal of fixed assetsIntangible assetsProvision for impairment of intangible assetsUnrecognized financing expensesLong-term prepaymentsAsset gain or loss in suspenseCurrent asset gain or loss in suspenseFixed asset gain or loss in suspens

8、eII. LiabilitiesShort-term loansNotes payableAccounts payableAdvances from customersConsignment-in moneyAccrued payrollWelfare expenses payableDividend payableTaxes payableVAT payableInput VATTaxes paidTransfer-out of unpaid V ATVAT deductions and exemptionsOutput VATRefund of export dutyTransfer-ou

9、t of input V ATExport duty deductible from taxes payable on domestic sales转出多交增值税未交增值税应交营业税应交消费税应交资源税应交所得税 应交土地增值税 应交城市维护建设税 应交房产税 应交土地使用税 应交车船使用税 应交个人所得税 其他应交款 其他应付款 预提费用 待转资产价值 预计负债 长期借款 应付债券债券面值债券溢价债券折价应计利息 长期应付款 专项应付款 递延税款 三、所有者权益类 实收资本 （或股本 ） 归还投资 资本公积资本（或股本 ）溢价 接受捐赠非现金资产准备 接受现金捐赠 股权投资准备 拨款转入 外

10、币资本折算差额 其他资本公积 盈余公积法定盈余公积 任意盈余公积 法定公益金 储备基金 企业发展基金 利润归还投资Transfer-out of overpaid V ATUnpaid VATBusiness tax payableConsumption tax payableResources tax payableIncome tax payableLand appreciation tax payableUrban construction and maintenance tax payable Property tax payableLand use tax payableVehicl

11、e and vessel usage tax payableIndividual income tax payableOther payablesOther amounts payableAccrued expensesAsset value to be carried overEstimated liabilitiesLong-term borrowingsBond payablePar value of bondPremium on bondDiscount on bondAccrued interestLong-term payablesSpecial payablesDeferred

12、taxes川.Owners EquityPaid-in capital (or stock)Investment returnedCapital surplusPremium on capital (or stock)Reserve of donated non-cash assetsCash donationEquity investment reserveTransfer-in of appropriationsForeign currency translation differenceOther capital surplusSurplus reserveStatutory surpl

13、us reserveDiscretionary surplus reserveStatutory public welfare fundReserve fundEnterprise expansion fundProfit capitalized on return of investment本年利润利润分配其他转入提取法定盈余公积提取法定公益金提取储备基金提取企业发展基金提取职工奖励及福利基金 利润归还投资应付优先股股利提取任意盈余公积应付普通股股利转作资本（或股本）的普通股股利未分配利润四、 成本类生产成本基本生产成本辅助生产成本制造费用劳务成本五、 损益类主营业务收入其他业务收入投资收益

14、补贴收入营业外收入主营业务成本主营业务税金及附加其他业务支出营业费用管理费用财务费用营业外支出所得税以前年度损益调整Profit for the yearProfit distributi onOther transfer-insAppropriatio n of statutory surplus reserveAppropriatio n of statutory public welfare fundAppropriati on of reserve fundAppropriati on of en terprise expa nsion fundAppropriati on of em

15、ployee welfare and bonus fund Profit capitalized on retur n of in vestme ntDivide nd payable on preferred stockAppropriati on of discreti onary surplus reserveDivide nd payable on com mon stockConversion of com mon stock divide nd into capital (or stock)Un distributed profitIV.CostsProduct ion costP

16、rimary product ion costAuxiliary product ion costManu facturi ng expe nsesCost of serviceV.Income and lossesRevenue from main operatio nsRevenue from other operatio nsIn vestme nt in comeRevenue from subsidiesNon-operat ing revenueCost of main operati onsTaxes and surcharge for main operati onsExpe

17、nditures on other operatio nsOperati ng expe nsesGen eral and admi nistrative expe nsesFinan cial expe nsesNon-operati ng expe ndituresIn come taxAdjustme nt to prior years in come and losses会计报表格式in .Formats of Financial Statements编号Code会计报表名称Name of Financial Statement编报期Reporting period会企01表资产负债表

18、中期报告、年度报告Form AF-01Bala nee sheetInterim , annual会企02表Form AF-02利润表In come stateme nt中期报告、年度报告Interim， annual会企03表Form AF-03现金流量表Cash flow stateme nt（至少）年度报告（At least）A nn ual会企01表附表1Form AF-O1-Supporti ng Stateme nt 1资产减值准备明细表Stateme nt of provisi on for impairme nt of assets年度报告Annual会企01表附表2Form

19、AF-01-Supporti ng Stateme nt 2股东权益增减变动表Stateme nt of cha nges in stockholders equity年度报告Annual会企01表附表3Form AF-01-Supporti ng Stateme nt 3应交增值税明细表VAT payable moveme nt table中期报告、年度报告Interim， annual会企02表附表1FormAF-02-Supporti ngStateme nt 1利润分配表Statement of profit distribution年度报告Annual会企02表附表2FormAF-0

20、2-Supporti ngStateme nt 2分部报表（业务分部）Busin ess segme nt stateme nt年度报告Annual会企02表附表3Form AF-02-Supporti ng Stateme nt 3分部报表（地区分部）Geographical segme nt stateme nt年度报告Annual资产负债表Prepared by: Mon th: Date: year: Mon etary资产Assets行次Line No .年初数Beg. balance期末数End. balance负债和所有者权益(或股东权益)Liabilities & Owner

21、s (Stockholders) equity行次Line No.年初数Beg. balance流动资产：Current assets：流动负债：Curre nt liabilities货币资金Mon etary funds1短期借款Short-term loa ns68短期投资Short-termin vestme nts2应付票据Notes payable69应收票据Notes receivable3应付账款Acco unts payable70应收股利Divide nd receivable4预收账款Adva nces from customers71应收利息In terest rece

22、ivable5应付工资Accrued payroll72应收账款Acco unts receivable6应付福利费Welfare expe nses payable73其他应收款Other receivables7应付股利Divide nd payable74预付账款Adva nces to suppliers8应交税金Taxes payable75应收补贴款Subsidies receivable9其他应交款Other payables80存货Inven tories10其他应付款Other amounts payable81待摊费用Prepaid expe nses11预提费用Accru

23、ed expe nses82一年内到期的长期债 权投资Lon g-term debtinvestment due with in a year21预计负债Estimated liabilities83其他流动资产Other curre nt assets24一年内到期的长期负债Lon g-term liabilities due with in ayear86流动资产合计Sub-total of curre ntassets31其他流动负债Other curre nt liabilities90长期投资：Long-term investments :长期股权投资Lon g-term equit

24、yin vestme nt32流动负债合计Sub-total of curre nt liabilities100Balance Sheet利润表Income Statement编制单位：年 月单位：元Prepared by: Mon th:year:Monetary unit: RMB yuan项目Item行次Line No .本月数Current month本年累计数 Current year cumulative一、主营业务收I . Revenue from main operations1减：主营业各成本Less： Cost of main operations4主营业务税金及附加Ta

25、xes and surcharge for main operatio ns5二、主营业务利润（亏损以“-”号填列）n. Profit/Loss from main operations10力口：其他业务利润（亏损以“-”号填列）Add : Profit/Loss from other operations11减：营业费用Less： Operating expenses14管理费用Gen eral and admi nistrative expe nses15财务费用Finan cial expe nses16三、营业利润（亏损以“-”号填列）川. Operating profit/loss1

26、8力口：投资收益（亏损以“-”号填列）Add : Investment income/losses19补贴收入Revenue from subsidies22营业外收入Non-operat ing revenue23减：营业外支出Less： Non-operating expenditures25四、利润总额（亏损以“-”号填列）IV. Income/Loss before tax27减：所得税Less： In come tax28五、净利润（亏损以“-”号填列）V. Net income/loss30补充资料 Supplementary information:项目Item本年累计数Curr

27、ent year cumulative上年实际数Prior year actual1. 1.出售、处置部门或被投资单位所得收、人 益Gain on sale and disposal of a departme nt or anin vested en terprise2 自然灾害发生的损失Losses aris ing from n atural disasters3会计政策变更增加（或减少）利润总额In crease/ decrease in in come before tax due to a change in accounting policy4会计估计变更增加（或减少）利润总额I

28、n crease/decrease in in come before tax due to a cha nge in acco un ti ng estimate5 债务重组损失Losses aris ing from debt restructuri ngs6.其他Others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Item行次Li ne No金额Amount一、经营活动产生的现金流量：I . Cash flows from operating activities:销售产品、提供劳务收到的现金Cash received from the sale of goods or ren deri ng of services1收到的税费返还Refunds of taxes3收到的其他与经营活动有关的现金Other cash receipts relati ng to operati ng activities8现金流入小计Sub-total of cash in flows9购买商品、接受劳务支