Account Name Lists
Thursday, April 09, 2009
Author: James Zeng
|
Sequence No. |
No. |
Account Name |
Chinese Name |
|
Assets Account |
資產科目 |
||
|
A: |
Current Assets |
流動資產 |
|
|
1 |
1001 |
Cash |
現金 |
|
2 |
1002 |
Cash in bank |
銀行存款 |
|
3 |
1009 |
Other cash and cash equivalents |
其它貨幣資金 |
|
4 |
1101 |
Short-term investments |
短期投資 |
|
5 |
1102 |
Short-term investments falling price reserves |
短期投資跌價準備 |
|
6 |
1111 |
Note receivable |
應收票據 |
|
7 |
1121 |
Dividend receivable |
應收股利 |
|
8 |
1122 |
Interest receivable |
應收利息 |
|
9 |
1131 |
Account receivable |
應收賬款 |
|
10 |
1133 |
Other notes receivable |
其他應收款 |
|
11 |
1141 |
Bad debt reserves |
壞賬準備 |
|
12 |
1151 |
Advance money |
預付賬款 |
|
13 |
1161 |
Cover deficit by state subsidies of receivable |
應收補貼款 |
|
B: |
Inventories |
庫存資產 |
|
|
14 |
1201 |
Supplies purchasing |
物資採購 |
|
15 |
1211 |
Raw materials |
原材料 |
|
16 |
1221 |
Wrappage |
包裝物 |
|
17 |
1231 |
Low-value consumption goods |
低值易耗品 |
|
18 |
1232 |
Materials cost variance |
材料成本差異 |
|
19 |
1241 |
Semi-Finished goo |
自制半成品 |
|
20 |
1243 |
Finished goods |
庫存商品 |
|
21 |
1244 |
Differences between purchasing and selling price |
商品進銷差價 |
|
22 |
1251 |
Work in process - outsourced |
委託加工物資 |
|
23 |
1261 |
Trust to and sell the goods on a commission basis |
委託代銷商品 |
|
24 |
1271 |
Commissioned and sell the goods on a commission basis |
受託代銷商品 |
|
25 |
1281 |
Inventory falling price reserves |
存貨跌價準備 |
|
26 |
1291 |
Collect money and send out the goods by stages |
分期收款發出商品 |
|
27 |
1301 |
Deferred and prepaid expenses |
待攤費用 |
|
C: |
Long-term investment |
|
長期投資 |
|
28 |
1401 |
Long-term investment on stocks |
長期股權投資 |
|
29 |
140101 |
Investment on stocks |
股票投資 |
|
30 |
140102 |
Other investment on stocks |
其他股權投資 |
|
31 |
1402 |
Long-term investment on bonds |
長期債權投資 |
|
32 |
140201 |
Investment on bonds |
債券投資 |
|
33 |
140202 |
Other investment on bonds |
其他債權投資 |
|
34 |
1421 |
Long-term investments depreciation reserves |
長期投資減值準備 |
|
35 |
|
Stock rights investment depreciation reserves |
股權投資減值準備 |
|
36 |
|
Creditor's rights investment depreciation reserves |
債權投資減值準備 |
|
37 |
1431 |
Entrust loans |
委託貸款 |
|
38 |
143101 |
Principal |
本金 |
|
39 |
143102 |
Interest |
利息 |
|
40 |
143103 |
Depreciation reserves |
減值準備 |
|
41 |
1501 |
Fixed Assets |
固定資產 |
|
42 |
|
Building |
房屋 |
|
43 |
|
Structure |
建築物 |
|
44 |
|
Machinery equipment |
機器設備 |
|
45 |
|
Transportation facilities |
運輸設備 |
|
46 |
|
Instruments and implement |
工具器具 |
|
47 |
1502 |
Accumulated depreciation |
累計折舊 |
|
48 |
1505 |
Fixed Assets depreciation reserves |
固定資產減值準備 |
|
49 |
|
Building/Structure depreciation reserves |
房屋，建築物減值準備 |