English translation of code name

1 assets assets

11~ 12 current assets

111 cash and cash equivalents cash and cash equivalents

1111 cash on hand [1] ?cash on hand

1112 petty cash/revolving funds

1113 bank deposit cash in banks

1116 cash in transit

1117 cash equivalents

1118 other cash and cash equivalents

< p>112 short-term investment short-term investment

1121 short-term investment-stock short-term investments-stock

1122 short-term investment-short-term note short-term investments-short-term notes and bills

1123 short-term investments-government bonds

1124 short-term investments-beneficiary certificates

1125 Short-term investments-corporate bonds

1128 Short-term investments-other short-term investments-other

1129 Allowance for reduction of short- term investment to?

market

113 notes receivable notes receivable

1131 notes receivable notes receivable

1132 discount notes receivable discounted notes receivable

1137 notes receivable-related parties

1138 other notes receivable

1139 allowance for doubtful debts- Notes receivableallowance for uncollec-tible accounts-notes receivable

114 Accounts receivable accounts receivable

1141 Accounts receivable accounts receivable

1142 Receivable Installment accounts receivable

1147 Accounts receivable-related parties accounts receivable-related parties

1149

Allowance for uncollectible accounts-accounts receivable

118 Other Receivables

1181 Forward exchange contract receivable < /p>

1182 Forward exchange contract receivable-foreign currencies

1183 Discount on forward ex-change contract

1184 Income receivable earned revenue receivable

1185 income tax refund receivable

1187 other receivables-related parties

1188 other receivables Allowance for uncollectible accounts-other receivables-other

1189 Allowance for uncollectible accounts-other receivables

121~122 Inventories

< p>1211 merchandise inventory

1212 consigned goods

1213 goods in transit

1219 allowance for inventory depreciation loss allowance for reduction of inventory to market

1221 finished goods

1222 consigned finished goods

1223 by-products

1224 work in process

1225 work in process-Outsourced

1226 raw materials

1227 material supplies

1228 materials and supplies in transit

1229 allowance for reduction of inventory to market

125 prepaid expenses

1251 prepaid payroll

1252 prepaid rents

1253 prepaid insurance

1254 office supplies

1255 prepaid prepaid income tax

1258 other prepaid expenses

126 prepayments

1261 prepayment for purchases

1268 other prepayments other prepayments

128~129 other current assets

1281 VAT paid (or input tax)

1282 excess VAT paid (or overpaid VAT)

1283 temporary payments

1284 payment on behalf of others

1285 advances to employees

1286 Refundable deposits

1287 Certificate of deposit-restricted

1291 Deferred income tax assets

1292 Deferred exchange loss deferred Foreign Exchange losses

1293 owners'(stockholders') current account

1294 inter-bank transactions current account with others

1298 other flows Assets-other other current assets-other

13 Funds and long-term investments

131 Funds

1311 Redemption fund ( or sinking fund)

1312 fund for improvement and expansion

1313 contingency fund

1314 pension fund

1318 other funds other funds

132 long-term investments

1321 long-term equity investments

1322 long-term bond investments long-term bond investments

1323 long-term real estate in-vestments

1324 cash Surrender value of life insurance

1328 other long-term investments

1329 Allowance for excess of cost over market value of long-term investments

14~ 15 Fixed assets property, plant, and equipment

< p>141 land

1411 land

1418 land-revaluation increments

142 land improvements

< p>1421 land improvements

1428 land improvements-revaluation increments

1429 accumulated depreciation-land improvements accumulated depreciation-land improvements

143 Houses and buildings

1431 Houses and buildings

1438 Houses and buildings-revaluation increments

1439 Accumulated depreciation -Houses and buildings accumulated depreciation-buildings

144~146 Machinery and equipment

1441 Machinery

1448 Machinery-revaluation increments

1449 Accumulated depreciation-machinery

151 Leased assets

< p>1511 leased assets

1519 accumulated depreciation-leased assets

152 leasehold improvements

1521 leasehold improvements improvements

1529 Accumulated depreciation-leasehold improvements

156 Construction in progress and prepayments for?

equipment

1561 Construction in progress

1562 Prepayment for equipment

158 Miscellaneous property, plant, and equipment

1581 Miscellaneous fixed assets miscellan

eous property, plant, and equipment

1588 Miscellaneous fixed assets-revaluation increase miscellaneous property, plant, and equipment-

revaluation increments

1589 accumulated depreciation- Accumulated depreciation-miscellaneous property, plant,?

and equipment

16 Depletable assets

161 Depletable assets

1611 Natural resources

1618 Revaluation increments-natural resources-revaluation increments

1619 Accumulated depletion-natural resources

17 intangible assets

171 trademarks

1711 trademarks

172 patents

1721 patents patents

173 franchise

1731 franchise

174 copyright

1741 copyright

175 Computer Software Computer Software

1751 Computer software cost

176 Goodwill goodwill

1761 Goodwill goodwill

177 Started Organization costs

1771 Organization costs

178 Other intangibles

1781 Deferred pension costs

1782 leasehold improvements

1788 other intangible assets-other

18 other assets other assets

181 deferred assets

1811 deferred bond issuance costs

1812 long-term prepaid rent

1813 long-term prepaid insurance

p>

1814 deferred income tax assets deferred income tax assets

1815 prepaid pension cost

1818 other deferred assets

182 idle assets

1821 idle Assets idle assets

184 Long-term notes, accounts and overdue?

receivables

1841 Long-term notes receivable long-term notes receivable

1842 Long-term accounts receivable

1843 Overdue receivables

1847 Long-term notes and amounts receivable long-term notes, accounts and overdue?

receivables-related parties

1848 other long-term receivables

1849 Allowance for uncollectible accounts-

long-term notes, accounts and overdue receivables

185 Rental assets assets leased to others

1851 assets leased to others

1858 assets leased to others-incremental value from revaluation assets leased to others-incremental value from revaluation

1859 accumulation Accumulated depreciation-assets leased to others

186 Deposit refundable deposit

1861 Deposit refundable deposits

188 Miscellaneous assets?

Extended information

Accounting professional title examination

Synonym accounting examination generally refers to accounting professional title examination

The full name of accounting professional title examination is accounting professional technology Qualifying examination, one of the ACCT classifications. The Accounting Professional Title Examination is a national unified examination jointly organized by the Ministry of Finance and the Ministry of Personnel. It is divided into three levels: junior accountant, intermediate accountant and senior accountant.

The examination implements a national unified examination system. The examination is conducted once a year and is organized uniformly across the country with a unified syllabus, unified test questions, and unified scoring standards.

Those who pass the primary and intermediate qualification examinations in the accounting major will be issued an accounting certificate uniformly printed by the Ministry of Personnel and printed by the Ministry of Personnel and the Ministry of Finance issued by the personnel (job reform) department of each province, autonomous region, municipality directly under the Central Government, and Xinjiang Production and Construction Corps. Professional and technical qualification certificate. The certificate is valid nationwide.

Reference materials: Baidu Encyclopedia - Chinese and English comparison of Chinese accounting subjects (including subject codes)