Table of accounting titles

Table of accounts

会计科目表

I. Assets 资产

1. Cash on Hand 现金

2. Cash in Bank 银行存款

3. Short-term Investment 短期投资

4. Accounts Receivable 应收账款

5. Provision for Bad Debt 坏帐准备

6. Notes Receivable 应收票据

7.Advances to Suppliers 预付账款

8. Other Receivables 其他应收款

9. Materials Purchased 材料采购

10. Raw Materials 材料

11. Finished Goods 产成品

12. Prepaid Expenses 待摊费用

13. Long-term Investment 长期投资

14. Construction in Progress 在建工程

14. Fixed Assets 固定资产

15. Accumulated Depreciation 累计折旧

16. Intangible Assets 无形资产

17. Deferred Assets 递延资产

18. Assets Depending Disposal 待处理财产损溢

II. Liabilities 负债

1. Short-term Loans 短期借款

2. Accounts Payable 应付帐款

3. Notes Payable 应付票据

4. Advances from Customers 预收账款

5. Other Payables 其他应付款

6. Accrued Payroll 应付工资

7. Welfare Payable 应付福利费

8. Taxes Payable 应交税金

9. Profits Payable 应付利润

10. Accrued Expenses 预提费用

11. Long-term Loans 长期借款

III. Owners’Equity 所有者权益

1. Paid-in Capital 实收资本

2. Capital Reserve 资本公积

3. Surplus Reserve 盈余公积

4. Current Year Profit 本年利润

5. Profit Distribution 利润分配

IV. Income 收入

1. Revenue from Sales 产品销售收入

2. Income from Other Operations 其他业务收入

3. Investment Income 投资收益

4. Non-operating Income 营业外收入

V. Expenses 费用

1. Cost of Production 生产成本

2. Manufacturing Expenses 制造费用

3. Cost of Sales 产品销售成本

4. Selling Expenses 产品销售费用

5. Sales Taxes and Surcharges 产品销售税金及附加

6. Expenses for Other Operations 其他业务支出

7. General and Administrative Expenses 管理费用

8. Financial Expenses 财务费用

9. Non-operating Expenses 营业外支出

10. Income Taxes 所得税