121102 （5）燃料 Fuel 1221 包装物 Containers
1231 低值易耗品 low value articles
123101 办公用低耗品 low value articles for office 123102 工具类低耗品
1232 材料成本差异 variance of material cost 1235 产品成本差异 variance of product cost 1241 自制半成品 semi-manufactured goods 1243 库存商品 Goods sold in stock
1251 委托加工物资 goods in outside processing 1261 委托代销商品 consigned finished goods 1271 受托代销商品 good commissioned
1281 存货跌价准备 Provision for Inventory impairment 01 原材料 raw materials 02 包装物 Containers
03 低值易耗品 low value articles 04 库存商品 Goods sold in stock 05 自制半成品 Semi-finished goods 06 委托加工 Stores in outside processing 07 委托代销 good commissioned 08 发出商品 Goods sold
09 分期收款发出商品 Goods sold on installment 1291 分期收款发出商品 Goods sold on installment 1292 发出商品 Goods sold 1301 待摊费用 Prepaid expense 01 低值易耗品 low value articles 02 预付保险 prepaid insurance 03 预付租金 prepaid rent
1401 长期股权投资 Long-term equity investments 01 股票投资 stock investment 01 投资成本 cost of investment 02 损益调整 adjustment for income 03 股权投资差额 variance of investment 04 股权投资准备 provision for investment 02 其他股权投资 others 01 投资成本 cost of investment 02 损益调整 adjustment for income
03 股权投资差额 variance of investment 04 股权投资准备 provision for investment 1402 长期债权投资 Long-term debt investments 01 债券投资 bond investment 01 面值 book value 02 溢价 in excess of par 03 折价 discout 04 利息 interest
02 其他债券投资 other bond investent 01 面值 book value 02 溢价 in excess of par 03 折价 discout 04 利息 interest
1421 长期投资减值准备 Provision for long term investment impairment
01 长期股权投资 Long-term equity investments 01 股票投资 stock investment
02 其他股权投资 other equity investments 02 长期债权投资 Long-term debt investments 01 债券投资 bond investment 02 其他债券投资 other bond investent 1431 委托贷款 consigned loan 1501 固定资产 fixed asset 01 房屋及建筑物 Buildings 02 存储设施 storage
03 运输设备 Transportion vehicles 04 机器设备 Machinery and equipment 05 办公设备 office equipment 06 电子设备 Electronics equipment 07 仪器/仪表
1502 累计折旧 accumulated depreciation 01 房屋及建筑物 Buildings 02 存储设备 storage equipment 03 运输设备 Transportion vehicles 04 机器设备 Machinery and equipment 05 办公设备 office equipment 06 电子设备 Electronics equipment
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07 仪器/仪表
1505 固定资产减值准备 provision for fixed asset impairment
1601 工程物资 Coostruction supplies 01 专用材料 special materials 02 专用设备 specialequipment
03 为生产准备的工具及器具 facility prepared for production
1603 在建工程 construction work in process 01 建筑工程 Expenditure on construction work 02 安装工程 Expenditure on installations work 03 在安装设备 Payment to contractor in advance 1605 在建工程减值准备 Provision forconstruction work in process impairment
01 建筑工程 Expenditure on construction work 02 安装工程 Expenditure on installations work 03 在安装设备 Payment to contractor in advance 1701 固定资产清理 clearance of fixed asset（Fixed assets pending disposal）
1801 无形资产 intangible asset 01 土地使用权 Land occupancy right 02 sap系统 sap system
03 计算机软件 computer software
1805 无形资产减值准备 allowance for intangibel assets 01 土地使用权 usefruct for land 02 sap系统 sap system
03 计算机软件 computer software 99 其他 oterhs
1815 未确认融资费用 Uncertained finance expense 1901 长期待摊费用 Long-term prepaid assets 1911 待处理财产损溢 01 待处理流动资产损溢 02 待处理固定资产损溢 2101 短期借款 short term load 01 抵押借款 loan in maotagae 02 担保借款 loan in assurance 03 信用借款 loan in credt
2105 应付短期债券 short term bond 01 面值 book value 02 利息 intrest
1218 内部应付款 internal accouts receivable 2111 应付票据 n0te payable 211101 银行承兑 bank acceptance 211102 商业承兑 trade acceptance 2120 专项应付帐款 special account payable
2121 应付账款 account payable 1 集团内部单位 inside 2 集团外部 outside
2131 预收账款 Accounts advanced from customers 1 集团内部单位 inside 2 集团外部 outside 2141 代销商品款
2151 应付工资 Accrued payroll 01 基本工资 basic salary 02 奖金 bonuse 03 补贴 allowance 04 加班费 call-back pay 99 其他 others
2153 应付福利费 Welfare benefits payable 01 提取部分
02 福利人员及医药费 03 职工困难 99 其他
2155 应付利息 interest apybale 2161 应付股利 Dividends payable 2171 应交税金 Taxes payable
217101 应交增值税 value added tax payable 21710101 进项税额 VAT on purchase 2171010101 税率17％ 2171010102 税率13％ 2171010103 税率7％ 21710102
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21710103 已交税金 VAT paid
21710104 减免税款 VATreduced and exempted
21710105 出口抵减内销产品应纳税额 VAT payable on domestic sales offset against VAT on purchase for export sales
21710106 转出未交增值税 Transfer out overpaid VAT 21710107 转出多交增值税 Transfer out unpaid VAT 21710108 出口退税 VAT refund for exported goods 21710109 进项税额转出 Transfer out unpaid VAT 21710110 销项税额 VAT on sales 01 非保税 02 保税
217102 未交增值税 unpayed value added tax 217103 应交营业税 sale tax payable 217104 应交所得税 income tax payable 217105 应交房产税 Urbanrealestatetax payable 217106 应交土地使用税 217107 应交城建税 217108
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税
2301 长期借款 long term loan 230101 抵押借款 loan in maotagae 23010101 本金 book value 23010102 利息 interest 230102 信用借款 loan in credt 23010201 本金 book value 23010202 利息 interest
230103 担保借款 loan in assurance 23010301 本金 book value 23010302 利息 interest 230104 其他 others 2311 应付债券 bond payable
2321 长期应付款 Payables due after one year 2331 专项应付款 Govermment grants payable 2341 递延税款 Deferred tax 2351 其他负债 oterh debt
3101 股本(实收资本） Registered capital 01 中方投资 Chinese investment 01 小虎岛公司 xiaohudao company 02 外方投资 Foreign investment 01 泰山集团 TITAN Group
3103 已归还投资 xiaohudao company 01 中方投资 Chinese investment 01 XX公司 Investments returned 02 外方投资 Foreign investment 01 XX集团 XX Group 3111 资本公积 Capital surplus
01 资本（或股本）溢价 capital in excess of par 02 接受捐赠非现金资产准备 donated non－cash assent 03 接受现金捐赠 donated cash
04 股权投资准备 provision for quity investment 05 拨款转入 transfer in 99 其他资本公积 others 3121 盈余公积 Surplus reserve
01 法定盈余公积 Statutory surplus reserve 02 任意盈余公积 Discretionary surplus reserve
03 员工奖励及福利基金 Staff and workers'bonus and
Vehiclandvesselusagelicencepaltetax payable
217109 应交个人所得税 personale income tax payable 217110 应交印花税 Stamp tax payable 217111 进口关税 Import customs duty payable 2176 其他应交款
01 教育经费 education expense 02 提围费
2181 其他应付款 other payables 218101 工会经费 trad union expense 218102 代扣代缴 01 代扣代缴公积金 02 代扣代缴社保费 03 代扣代缴个人所得税 2191 预提费用 Accrued expenses 01 修理费 repairment expense 2201 待转资产价值
2205 递延收益 deferred income
2211 预计负债 Provisions for foreseeable liabilities
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salfare
04 储备基金 Reserve fund
05 企业发展基金 Enterprise expansion fund 3131 本年利润 current year profit（annual profit） 3141 利润分配 distributed profit 01 未分配利润 Undistributed profit
02 计提法定盈余公积 Statutory surplus reserve 03 计提任意盈余公积 Discretionary surplus reserve 04 计提员工奖励及福利基金 Staff and workers'bonus and salfare
05 计提储备基金 Reserve fund
06 计提企业发展基金 Enterprise expansion fund 07 利润归还投资 Profits capitalised on return of investment
99 应付利润 profit payable
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