Code Name English Translation
1 Assets assets
11~ 12 Current assets
111 Cash and cash equivalents
1111 Cash on hand [1] ? p>1112 petty cash/revolving funds
1113 cash in banks
1116 cash in transit
1117 cash equivalents
1118 Other cash and cash equivalents
1119 Cash and cash equivalents
1110 1118 other cash and cash equivalents other cash and cash equivalents
112 short-term investment short-term investment
1121 short-term investment-stock short-term investments-stock
1122 short-term investments-short-term notes and bills
1123 short-term investments-government bonds
1124 short-term investments-beneficiary short-term investments-beneficiary certificates
1125 short-term investments-corporate bonds
1128 short-term investments-other
1128 short-term investments-other
1129 short-term investments-corporate bonds
1130 short-term investments-other
1131 investments-other
1129 allowance for reduction of short-term investment to?
market
113 notes receivable
1131 Notes receivable notes receivable
1132 Discounted notes receivable discounted notes receivable
1137 Notes receivable-relative notes receivable-related parties
1138 Miscellaneous notes receivable other notes receivable
1139 allowance for uncollectible accounts-note receivable allowance for uncollectible accounts-note receivable
114 accounts receivable accounts receivable
1141 Accounts receivable accounts receivable
1142 Installment accounts receivable installment accounts receivable
1147 Accounts receivable - related parties accounts receivable-related parties
1149 Allowance for uncollec-tible accounts-accounts receivable
118 Other Receivables other Receivables
1181 Sale of forward remittance receivable
1181 Forward exchange contract receivable
1182 Forward exchange contract receivable-foreign currencies
1183 Discount on forward exchange contract
1183 Discount on forward ex-change contract
1184 earned revenue receivable
1185 income tax refund receivable
1187 other receivables-relative parties other receivables-related parties
1188 other receivables-other other receivables-other
1189 allowance for uncollectible accounts-other receivables
1189 allowance for uncollectible accounts-other receivables
121~122 inventories inventories
1211 merchandise inventory
1212 consigned goods consigned goods
1213 goods in transit goods in transit
1219 allowance for reduction of inventory to market
1221 finished goods
1222 consigned finished goods consigned finished goods
1211 merchandise inventory
1212 goods consigned goods
1213 goods in transit goods
1223 by-products
1224 work in process
1225 work in process-Outsourced
1226 raw materials
1228 materials and supplies in transit
1229 allowance for reduction of inventory to market
125 prepaid expenses
136 prepaid expenses
1251 prepaid payroll
1252 prepaid rents
1253 prepaid insurance
1254 inventory of office supplies
1254 inventory of office supplies
1254 inventory of office supplies
1255 supplies
1255 prepaid income tax
1258 other prepaid expenses
126 prepayments
1261 prepayment for purchases
1268 other prepayments other prepayments
128~129 other current assets other current assets
1281 input tax VAT paid (or input tax)
1282 tax allowances excess VAT paid (or overpaid VAT)
1283 temporary payments
1284 payment on behalf of others
1285 employee borrowings advances to employees
1286 refundable deposits
1287 certificate of deposit-restricted
1291 deferred income tax assets deferred income tax assets
1292 deferred Foreign Exchange losses
1293 owners'(stockholders') current account
1294 interbank current account with others
1298 other current assets-other
13 funds and long-term investments
131 funds funds
1311 debt service fund redemption fund (or sinking fund)
1312 fund for improvement and expansion
1313 contingency fund for accidental losses
1314 retirement fund pension fund
1318 other funds
132 long-term investments
1321 long-term equity investments
1322 long-term bond investments
1313132 Long-term bond investments
13133 long-term equity investments
1344 long-term bond investments
1323 long-term real estate investments long-term real estate in-vestments
1324 cash Surrender value of life insurance cash Surrender value of life insurance
1328 Other long-term investments 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
141 Land land
1411 Land land
1418 Land-revaluation increments
142 Land improvements land
14142 Land improvements
1328 Other other long-term investments
1329 Allowance for excess of cost over market value of long-term investments
14 improvements
1421 land improvements
1428 land improvements-revaluation increments
1429 accumulated depreciation-land improvements
1429 accumulated depreciation-land improvements
1411 land
1411 land
1418 land-revaluation increments
142 Land Improvements accumulated depreciation-land improvements
143 Houses and buildings buildings
1431 Houses and buildings buildings
1438 Houses and buildings-revaluation increments
1439 Houses and buildings-revaluation increments
1440 revaluation increments
1439 accumulated depreciation-houses and buildings accumulated depreciation-buildings
144~146 machinery and equipment
1441 machinery and equipment
1439 accumulated depreciation-houses and buildings
1441 machinery and equipment
1441 machinery and equipment
1441 machinery and equipment
1440 (machinery
1441 machinery
1448 machinery-revaluation increments
1449 accumulated depreciation-machinery
151 Leased assets
1511 leased assets
1519 accumulated depreciation-leased assets
152 leasehold improvements
152 Leasehold improvements
152 Leasehold improvements
152 Leasehold improvements
152 improvements
1521 Leasehold improvements
1529 Accumulated depreciation-leasehold improvements
156 Outstanding construction in progress and prepayments for?
equipment
1561 construction in progress
1562 prepayments for equipment
1529 accumulated depreciation-leasehold improvements
1529 accumulated depreciation-leasehold improvements
156 construction in progress prepayment for equipment
158 miscellaneous property, plant, and equipment
1581 miscellaneous property, plant, and equipment
1581 miscellaneous fixed asset equipment
1588 miscellaneous property, plant, and equipment-
revaluation increments
1589 accumulated depreciation-miscellaneous property, miscellaneous fixed asset accumulated depreciation-miscellaneous property, plant,?
and equipment
16 Depletable assets
161 Depletable assets
1611 Natural resources natural resources
1618 Revaluation increments-natural resources
1618 Natural resources-revaluation increments
1619 Accumulated depreciation-miscellaneous property, plant,? natural resources-revaluation increments
1619 accumulated depletion-natural resources
17 intangible assets
171 trademarks
1711 trademarks
172 patents
1721 patents
173 franchise
1731 franchise
174 copyright
1741 copyright
175 Computer Software
1751 computer software cost
176 goodwill <
1761 goodwill
177 organization costs
1771 organization costs
178 other intangibles other intangibles
1781 deferred pension costs
1781 deferred pension costs < costs deferred pension costs
1782 leasehold improvements
1788 other intangible assets-other
18 other assets other assets
181 deferred assets deferred assets
1811 deferred bond issuance costs
1812 long-term prepaid rent
1813 long-term prepaid insurance
1813 long-term prepaid insurance
1813 long-term prepaid insurance
1813 long-term prepaid insurance
1813 long-term prepaid insurance
1814 insurance long-term prepaid insurance
1814 deferred income tax assets deferred income tax assets
1815 prepaid pension cost
1818 other deferred assets other deferred assets
182 idle assets idle assets
1821 idle assets
184 long-term notes and accounts receivable and overdue?
receivables
1841 long-term notes receivable
1842 long-term accounts receivable
1843 overdue receivables <
1847 long-term notes, accounts and overdue receivables-receivables-related parties
1848 other long-term receivables other long-term receivables
1848 long-term notes, accounts and overdue receivables
1848 long-term notes, accounts and overdue receivables < receivables
1849 Allowance for uncollectible accounts - long-term notes, accounts and overdue receivables
Long-term notes, accounts and overdue receivables
Long-term notes, accounts and overdue receivables
185 Rental assets assets - long-term notes, accounts and overdue?
185 leased assets assets leased to others
1851 leased assets assets leased to others
1858 leased assets - revaluation assets leased to others - incremental value from revaluation
1859 accumulated depreciation-assets leased to others
186 refundable deposits
1861 refundable deposits refundable deposits
188 miscellaneous assets miscellaneous assets ?
Extended Information
Accounting Title Examination
Synonym Accounting Examination generally refers to the Accounting Title Examination
The full name of the Accounting Title Examination is the Accounting Professional and Technical Qualification Examination (ACCT), one of the ACCT classifications. Accounting title examination is by the Ministry of Finance, Personnel
Ministry of *** with the organization of the national unified examination, *** divided into junior accountant, intermediate accountant and senior accountant title three levels.
The examination is a unified national examination system, once a year, by the national unified organization, unified syllabus, unified test questions, unified grading standards.
Accounting professional primary and intermediate qualification examination, that is, by the provinces, autonomous regions, municipalities directly under the Central Government, Xinjiang Production and Construction Corps Personnel (Vocational Reform) issued by the Ministry of Personnel, the Ministry of Personnel, the Ministry of Finance, printed by the accounting professional and technical qualification certificates. The certificate is valid throughout the country.
Reference: Baidu Encyclopedia - Chinese Accounting Subjects in English and Chinese (with subject codes)