Account Name Lists
Thursday, April 09, 2009
Author: James Zeng
Sequence No. | No. | Account Name | Chinese Name |
| Assets Account | 资产科目 | |
A: | Current Assets | 流动资产 | |
1 | 1001 | Cash | 现金 |
2 | 1002 | Cash in bank | 银行存款 |
3 | 1009 | Other cash and cash equivalents | 其它货币资金 |
4 | 1101 | Short-term investments | 短期投资 |
5 | 1102 | Short-term investments falling price reserves | 短期投资跌价准备 |
6 | 1111 | Note receivable | 应收票据 |
7 | 1121 | Dividend receivable | 应收股利 |
8 | 1122 | Interest receivable | 应收利息 |
9 | 1131 | Account receivable | 应收账款 |
10 | 1133 | Other notes receivable | 其他应收款 |
11 | 1141 | Bad debt reserves | 坏账准备 |
12 | 1151 | Advance money | 预付账款 |
13 | 1161 | Cover deficit by state subsidies of receivable | 应收补贴款 |
B: | Inventories | 库存资产 | |
14 | 1201 | Supplies purchasing | 物资采购 |
15 | 1211 | Raw materials | 原材料 |
16 | 1221 | Wrappage | 包装物 |
17 | 1231 | Low-value consumption goods | 低值易耗品 |
18 | 1232 | Materials cost variance | 材料成本差异 |
19 | 1241 | Semi-Finished goo | 自制半成品 |
20 | 1243 | Finished goods | 库存商品 |
21 | 1244 | Differences between purchasing and selling price | 商品进销差价 |
22 | 1251 | Work in process - outsourced | 委托加工物资 |
23 | 1261 | Trust to and sell the goods on a commission basis | 委托代销商品 |
24 | 1271 | Commissioned and sell the goods on a commission basis | 受托代销商品 |
25 | 1281 | Inventory falling price reserves | 存货跌价准备 |
26 | 1291 | Collect money and send out the goods by stages | 分期收款发出商品 |
27 | 1301 | Deferred and prepaid expenses | 待摊费用 |
C: | Long-term investment |
| 长期投资 |
28 | 1401 | Long-term investment on stocks | 长期股权投资 |
29 | 140101 | Investment on stocks | 股票投资 |
30 | 140102 | Other investment on stocks | 其他股权投资 |
31 | 1402 | Long-term investment on bonds | 长期债权投资 |
32 | 140201 | Investment on bonds | 债券投资 |
33 | 140202 | Other investment on bonds | 其他债权投资 |
34 | 1421 | Long-term investments depreciation reserves | 长期投资减值准备 |
35 |
| Stock rights investment depreciation reserves | 股权投资减值准备 |
36 |
| Creditor's rights investment depreciation reserves | 债权投资减值准备 |
37 | 1431 | Entrust loans | 委托贷款 |
38 | 143101 | Principal | 本金 |
39 | 143102 | Interest | 利息 |
40 | 143103 | Depreciation reserves | 减值准备 |
41 | 1501 | Fixed Assets | 固定资产 |
42 |
| Building | 房屋 |
43 |
| Structure | 建筑物 |
44 |
| Machinery equipment | 机器设备 |
45 |
| Transportation facilities | 运输设备 |
46 |
| Instruments and implement | 工具器具 |
47 | 1502 | Accumulated depreciation | 累计折旧 |
48 | 1505 | Fixed Assets depreciation reserves | 固定资产减值准备 |
49 |
| Building/Structure depreciation reserves | 房屋,建筑物减值准备 |