├── LICENSE
├── README.md
└── zh_Chart_of_Accounts_Importer.csv
/LICENSE:
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585 | permissions. However, no additional obligations are imposed on any
586 | author or copyright holder as a result of your choosing to follow a
587 | later version.
588 |
589 | 15. Disclaimer of Warranty.
590 |
591 | THERE IS NO WARRANTY FOR THE PROGRAM, TO THE EXTENT PERMITTED BY
592 | APPLICABLE LAW. EXCEPT WHEN OTHERWISE STATED IN WRITING THE COPYRIGHT
593 | HOLDERS AND/OR OTHER PARTIES PROVIDE THE PROGRAM "AS IS" WITHOUT WARRANTY
594 | OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING, BUT NOT LIMITED TO,
595 | THE IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR
596 | PURPOSE. THE ENTIRE RISK AS TO THE QUALITY AND PERFORMANCE OF THE PROGRAM
597 | IS WITH YOU. SHOULD THE PROGRAM PROVE DEFECTIVE, YOU ASSUME THE COST OF
598 | ALL NECESSARY SERVICING, REPAIR OR CORRECTION.
599 |
600 | 16. Limitation of Liability.
601 |
602 | IN NO EVENT UNLESS REQUIRED BY APPLICABLE LAW OR AGREED TO IN WRITING
603 | WILL ANY COPYRIGHT HOLDER, OR ANY OTHER PARTY WHO MODIFIES AND/OR CONVEYS
604 | THE PROGRAM AS PERMITTED ABOVE, BE LIABLE TO YOU FOR DAMAGES, INCLUDING ANY
605 | GENERAL, SPECIAL, INCIDENTAL OR CONSEQUENTIAL DAMAGES ARISING OUT OF THE
606 | USE OR INABILITY TO USE THE PROGRAM (INCLUDING BUT NOT LIMITED TO LOSS OF
607 | DATA OR DATA BEING RENDERED INACCURATE OR LOSSES SUSTAINED BY YOU OR THIRD
608 | PARTIES OR A FAILURE OF THE PROGRAM TO OPERATE WITH ANY OTHER PROGRAMS),
609 | EVEN IF SUCH HOLDER OR OTHER PARTY HAS BEEN ADVISED OF THE POSSIBILITY OF
610 | SUCH DAMAGES.
611 |
612 | 17. Interpretation of Sections 15 and 16.
613 |
614 | If the disclaimer of warranty and limitation of liability provided
615 | above cannot be given local legal effect according to their terms,
616 | reviewing courts shall apply local law that most closely approximates
617 | an absolute waiver of all civil liability in connection with the
618 | Program, unless a warranty or assumption of liability accompanies a
619 | copy of the Program in return for a fee.
620 |
621 | END OF TERMS AND CONDITIONS
622 |
623 | How to Apply These Terms to Your New Programs
624 |
625 | If you develop a new program, and you want it to be of the greatest
626 | possible use to the public, the best way to achieve this is to make it
627 | free software which everyone can redistribute and change under these terms.
628 |
629 | To do so, attach the following notices to the program. It is safest
630 | to attach them to the start of each source file to most effectively
631 | state the exclusion of warranty; and each file should have at least
632 | the "copyright" line and a pointer to where the full notice is found.
633 |
634 |
635 | Copyright (C)
636 |
637 | This program is free software: you can redistribute it and/or modify
638 | it under the terms of the GNU General Public License as published by
639 | the Free Software Foundation, either version 3 of the License, or
640 | (at your option) any later version.
641 |
642 | This program is distributed in the hope that it will be useful,
643 | but WITHOUT ANY WARRANTY; without even the implied warranty of
644 | MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
645 | GNU General Public License for more details.
646 |
647 | You should have received a copy of the GNU General Public License
648 | along with this program. If not, see .
649 |
650 | Also add information on how to contact you by electronic and paper mail.
651 |
652 | If the program does terminal interaction, make it output a short
653 | notice like this when it starts in an interactive mode:
654 |
655 | Copyright (C)
656 | This program comes with ABSOLUTELY NO WARRANTY; for details type `show w'.
657 | This is free software, and you are welcome to redistribute it
658 | under certain conditions; type `show c' for details.
659 |
660 | The hypothetical commands `show w' and `show c' should show the appropriate
661 | parts of the General Public License. Of course, your program's commands
662 | might be different; for a GUI interface, you would use an "about box".
663 |
664 | You should also get your employer (if you work as a programmer) or school,
665 | if any, to sign a "copyright disclaimer" for the program, if necessary.
666 | For more information on this, and how to apply and follow the GNU GPL, see
667 | .
668 |
669 | The GNU General Public License does not permit incorporating your program
670 | into proprietary programs. If your program is a subroutine library, you
671 | may consider it more useful to permit linking proprietary applications with
672 | the library. If this is what you want to do, use the GNU Lesser General
673 | Public License instead of this License. But first, please read
674 | .
675 |
--------------------------------------------------------------------------------
/README.md:
--------------------------------------------------------------------------------
1 | # china-chart-of-account
2 | Template of China Chart of Account for ERPNext 12+
3 |
4 |
5 | 注意：下载模板后，请在模板中填写详细信息，如下面实例屏幕截图所示。请确保为科目类型“Cost of Goods Sold”，“Depreciation”，“Fixed Asset”，“Payable”，“Receivable”，“Stock Adjustment”创建科目。这些帐户的根类型必须是Asset，Liability，Income，Expense 和 Equity 中的一种。科目类型只能定义为“科目类型中英文对应表”中的内容或者留空，并且 Bank, Cash, Stock 这 3 个类型只能定义为分组且不包含子科目。
6 |
7 | 
8 |
9 | # Contributions
10 | 
11 | # 科目与跟类型
12 |
13 | | Account Name | Root Type |
14 | | ------ | --------- |
15 | | 资产 | Asset |
16 | | 负债 | Liability |
17 | | 权益 | Equity |
18 | | 收入 | Income ||
19 | | 费用 | Expense |
20 |
21 | # 科目类型中英文对应表
22 |
23 | | Account Type | 科目类型 |
24 | | ------------- | ------------- |
25 | | Asset Received But Not Billed | 在途资产科目（已收到，未开票） |
26 | | Bank | 银行 |
27 | | Cash | 现金 |
28 | | Chargeable | 可记账的 |
29 | | Capital Work in Progress | 在途资本 |
30 | | Cost of Goods Sold | 销货成本 |
31 | | Depreciation | 折旧 |
32 | | Equity | 权益 |
33 | | Expense Account | 费用科目 |
34 | | Expense Included In Asset Valuation | 包含在资产评估价中的费用科目 |
35 | | Expense Included In Valuation | 计入库存评估价的费用科目 |
36 | | Fixed Asset | 固定资产 |
37 | | Income Account | 收入科目 |
38 | | Payable | 应付 |
39 | | Receivable | 应收账款 |
40 | | Round Off | 四舍五入 |
41 | | Stock | 库存 |
42 | | Stock Adjustment | 库存调整 |
43 | | Stock Received But Not Billed | 已收货未开票/在途物资:GR/IR |
44 | | Tax | 税项 |
45 | | Temporary | 临时 |
46 |
47 | # License
48 | [GNU GPL V3](https://github.com/r3f/china-chart-of-accounts/blob/master/LICENSE)
49 |
--------------------------------------------------------------------------------
/zh_Chart_of_Accounts_Importer.csv:
--------------------------------------------------------------------------------
1 | Chart of Accounts Template,,,,,,
2 | Column Labels : ,Account Name,Parent Account,Account Number,Is Group,Account Type,Root Type
3 | Start entering data from here : ,资产,,1,1,,Asset
4 | ,负债,,2,1,,Liability
5 | ,权益,,3,1,,Equity
6 | ,收入,,4,1,,Income
7 | ,费用,,5,1,,Expense
8 | ,库存现金,资产,1001,1,Cash,Asset
9 | ,银行存款,资产,1002,1,Bank,Asset
10 | ,存放中央银行款项,资产,1003,1,,Asset
11 | ,流动性转移,存放中央银行款项,1003.01,,,Asset
12 | ,存放同业,资产,1011,,,Asset
13 | ,其他货币资金,资产,1012,,,Asset
14 | ,结算备付金,资产,1021,,,Asset
15 | ,存出保证金,资产,1031,,,Asset
16 | ,交易性金融资产,资产,1101,,,Asset
17 | ,买入返售金融资产,资产,1111,,,Asset
18 | ,应收票据,资产,1121,,Receivable,Asset
19 | ,应收账款,资产,1122,1,Receivable,Asset
20 | ,实款,应收账款,1122.01,,Receivable,Asset
21 | ,预付账款,资产,1123,1,Receivable,Asset
22 | ,货款,预付账款,1123.01,,Receivable,Asset
23 | ,应收账款(PoS),资产,1124,,Receivable,Asset
24 | ,应收股利,资产,1131,,Receivable,Asset
25 | ,应收利息,资产,1132,,Receivable,Asset
26 | ,应收代位追偿款,资产,1201,,,Asset
27 | ,应收分保账款,资产,1211,,,Asset
28 | ,应收分保合同准备金,资产,1212,,,Asset
29 | ,其他应收款,资产,1221,1,,Asset
30 | ,员工,其他应收款,1231.01,,,Asset
31 | ,外部单位,其他应收款,1231.02,,,Asset
32 | ,坏账准备,资产,1231,,,Asset
33 | ,贴现资产,资产,1301,,,Asset
34 | ,拆出资金,资产,1302,,,Asset
35 | ,贷款,资产,1303,,,Asset
36 | ,贷款损失准备,资产,1304,,,Asset
37 | ,代理兑付证券,资产,1311,,,Asset
38 | ,代理业务资产,资产,1321,,,Asset
39 | ,材料采购,资产,1401,,,Asset
40 | ,在途物资,资产,1402,,,Asset
41 | ,原材料,资产,1403,,,Asset
42 | ,材料成本差异,资产,1404,,,Asset
43 | ,库存商品,资产,1405,1,Stock,Asset
44 | ,发出商品,资产,1406,,,Asset
45 | ,商品进销差价,资产,1407,,,Asset
46 | ,委托加工物资,资产,1408,,,Asset
47 | ,周转材料,资产,1411,,,Asset
48 | ,消耗性生物资产,资产,1421,,,Asset
49 | ,贵金属,资产,1431,,,Asset
50 | ,抵债资产,资产,1441,,,Asset
51 | ,损余物资,资产,1451,,,Asset
52 | ,融资租赁资产,资产,1461,,,Asset
53 | ,存货跌价准备,资产,1471,,,Asset
54 | ,持有至到期投资,资产,1501,,,Asset
55 | ,持有至到期投资减值准备,资产,1502,,,Asset
56 | ,可供出售金融资产,资产,1503,,,Asset
57 | ,长期股权投资,资产,1511,,,Asset
58 | ,长期股权投资减值准备,资产,1512,,,Asset
59 | ,投资性房地产,资产,1521,,,Asset
60 | ,长期应收款,资产,1531,,,Asset
61 | ,未实现融资收益,资产,1532,,,Asset
62 | ,存出资本保证金,资产,1541,,,Asset
63 | ,固定资产,资产,1601,,Fixed Asset,Asset
64 | ,累计折旧,资产,1602,,Accumulated Depreciation,Asset
65 | ,固定资产减值准备,资产,1603,,Fixed Asset,Asset
66 | ,在建工程,资产,1604,,Fixed Asset,Asset
67 | ,工程物资,资产,1605,,Fixed Asset,Asset
68 | ,固定资产清理,资产,1606,,Fixed Asset,Asset
69 | ,未担保余值,资产,1611,,,Asset
70 | ,生产性生物资产,资产,1621,,,Asset
71 | ,生产性生物资产累计折旧,资产,1622,,,Asset
72 | ,公益性生物资产,资产,1623,,,Asset
73 | ,油气资产,资产,1631,,,Asset
74 | ,累计折耗,资产,1632,,,Asset
75 | ,无形资产,资产,1701,,,Asset
76 | ,累计摊销,资产,1702,,,Asset
77 | ,无形资产减值准备,资产,1703,,,Asset
78 | ,商誉,资产,1711,,,Asset
79 | ,长期待摊费用,资产,1801,,,Asset
80 | ,递延所得税资产,资产,1811,,,Asset
81 | ,独立账户资产,资产,1821,,,Asset
82 | ,待处理财产损溢,资产,1901,,,Asset
83 | ,短期借款,负债,2001,,,Liability
84 | ,存入保证金,负债,2002,,,Liability
85 | ,拆入资金,负债,2003,,,Liability
86 | ,向中央银行借款,负债,2004,,,Liability
87 | ,吸收存款,负债,2011,,,Liability
88 | ,同业存放,负债,2012,,,Liability
89 | ,贴现负债,负债,2021,,,Liability
90 | ,交易性金融负债,负债,2101,,,Liability
91 | ,卖出回购金融资产款,负债,2111,,,Liability
92 | ,应付票据,负债,2201,,Payable,Liability
93 | ,应付账款,负债,2202,1,Payable,Liability
94 | ,实款,应付账款,2202.01,,Payable,Liability
95 | ,暂估,应付账款,2202.02,,Payable,Liability
96 | ,预收账款,负债,2203,1,Payable,Liability
97 | ,货款,预收账款,2205.01,,,Liability
98 | ,应付职工薪酬,负债,2211,1,,Liability
99 | ,工资,应付职工薪酬,2211.01,,,Liability
100 | ,社会保险,应付职工薪酬,2211.02,,,Liability
101 | ,工会经费,应付职工薪酬,2211.03,,,Liability
102 | ,辞退福利,应付职工薪酬,2211.04,,,Liability
103 | ,奖金,应付职工薪酬,2211.05,,,Liability
104 | ,职工福利费,应付职工薪酬,2211.06,,,Liability
105 | ,应交税费,负债,2221,1,Tax,Liability
106 | ,应交增值税,应交税费,2221.01,1,Tax,Liability
107 | ,小规模,应交增值税,2221.01.01,,Tax,Liability
108 | ,进项税额,应交增值税,2221.01.02,,Tax,Liability
109 | ,已交税金,应交增值税,2221.01.03,,Tax,Liability
110 | ,转出未交增值税,应交增值税,2221.01.04,,Tax,Liability
111 | ,减免税款,应交增值税,2221.01.05,,Tax,Liability
112 | ,销项税额,应交增值税,2221.01.06,,Tax,Liability
113 | ,出口退税,应交增值税,2221.01.07,,Tax,Liability
114 | ,进项税额转出,应交增值税,2221.01.08,,Tax,Liability
115 | ,出口抵减内销产品应纳税额,应交增值税,2221.01.09,,Tax,Liability
116 | ,转出多交增值税,应交增值税,2221.01.10,,Tax,Liability
117 | ,未交增值税,应交税费,2221.02,,Tax,Liability
118 | ,应交消费税,应交税费,2221.03,,Tax,Liability
119 | ,应交企业所得税,应交税费,2221.04,,Tax,Liability
120 | ,应交土地增值税,应交税费,2221.05,,Tax,Liability
121 | ,应交车船使用税,应交税费,2221.06,,Tax,Liability
122 | ,应交个人所得税,应交税费,2221.07,,Tax,Liability
123 | ,应交教育费附加,应交税费,2221.08,,Tax,Liability
124 | ,应交地方教育附加,应交税费,2221.09,,Tax,Liability
125 | ,应交城市维护建设税,应交税费,2221.10,,Tax,Liability
126 | ,应交印花税,应交税费,2221.11,,Tax,Liability
127 | ,应交房产税,应交税费,2221.12,,Tax,Liability
128 | ,应交资源税,应交税费,2221.13,,Tax,Liability
129 | ,应交预交增值税,应交税费,2221.14,,Tax,Liability
130 | ,应交待抵扣进项税额,应交税费,2221.15,,Tax,Liability
131 | ,应交待认证进项税额,应交税费,2221.16,,Tax,Liability
132 | ,应交待转销项税额,应交税费,2221.17,,Tax,Liability
133 | ,应交增值税留抵税额,应交税费,2221.18,,Tax,Liability
134 | ,应交转让金融商品应交增值税,应交税费,2221.19,,Tax,Liability
135 | ,应交代扣代交增值税,应交税费,2221.20,,Tax,Liability
136 | ,应交简易计税,应交税费,2221.21,,Tax,Liability
137 | ,应交排污费,应交税费,2221.22,,Tax,Liability
138 | ,应交矿产资源补偿费,应交税费,2221.23,,Tax,Liability
139 | ,应交残疾人就业保障金,应交税费,2221.24,,Tax,Liability
140 | ,应交文化事业建设费,应交税费,2221.25,,Tax,Liability
141 | ,应付利息,负债,2231,,,Liability
142 | ,应付股利,负债,2232,,,Liability
143 | ,其他应付款,负债,2241,1,,Liability
144 | ,员工,其他应付款,2241.01,,,Liability
145 | ,外部单位,其他应付款,2241.02,,,Liability
146 | ,应付保单红利,负债,2251,,,Liability
147 | ,应付分保账款,负债,2261,,,Liability
148 | ,代理买卖证券款,负债,2311,,,Liability
149 | ,代理承销证券款,负债,2312,,,Liability
150 | ,代理兑付证券款,负债,2313,,,Liability
151 | ,代理业务负债,负债,2314,,,Liability
152 | ,递延收益,负债,2401,,,Liability
153 | ,长期借款,负债,2501,,,Liability
154 | ,应付债券,负债,2502,,,Liability
155 | ,未到期责任准备金,负债,2601,,,Liability
156 | ,保险责任准备金,负债,2602,,,Liability
157 | ,保户储金,负债,2611,,,Liability
158 | ,独立账户负债,负债,2621,,,Liability
159 | ,长期应付款,负债,2701,,,Liability
160 | ,未确认融资费用,负债,2702,,,Liability
161 | ,专项应付款,负债,2711,,,Liability
162 | ,预计负债,负债,2801,,,Liability
163 | ,递延所得税负债,负债,2901,,,Liability
164 | ,实收资本,权益,4001,,Equity,Equity
165 | ,资本公积,权益,4002,,Equity,Equity
166 | ,盈余公积,权益,4101,,Equity,Equity
167 | ,一般风险准备,权益,4102,,Equity,Equity
168 | ,本年利润,权益,4103,,Equity,Equity
169 | ,利润分配,权益,4104,,Equity,Equity
170 | ,库存股,权益,4201,,Equity,Equity
171 | ,生产成本,费用,5001,1,Expense Account,Expense
172 | ,基本生产成本,生产成本,5001.01,,Expense Account,Expense
173 | ,原材料,生产成本,5001.02,,Expense Account,Expense
174 | ,直接人工,生产成本,5001.03,,Expense Account,Expense
175 | ,直接福利费,生产成本,5001.04,,Expense Account,Expense
176 | ,辅助生产成本,生产成本,5001.05,,Expense Account,Expense
177 | ,制造费用,费用,5101,1,Expense Account,Expense
178 | ,结转制造费用,制造费用,5101.01,,Expense Account,Expense
179 | ,劳务成本,费用,5201,,Expense Account,Expense
180 | ,研发支出,费用,5301,,Expense Account,Expense
181 | ,工程施工,费用,5401,,Expense Account,Expense
182 | ,工程结算,费用,5402,,Expense Account,Expense
183 | ,机械作业,费用,5403,,Expense Account,Expense
184 | ,主营业务收入,收入,6001,,Income Account,Income
185 | ,利息收入,收入,6011,,Income Account,Income
186 | ,手续费及佣金收入,收入,6021,,Income Account,Income
187 | ,保费收入,收入,6031,,Income Account,Income
188 | ,租赁收入,收入,6041,,Income Account,Income
189 | ,其他业务收入,收入,6051,,Income Account,Income
190 | ,汇兑损益,收入,6061,,Income Account,Income
191 | ,公允价值变动损益,收入,6101,,Income Account,Income
192 | ,投资收益,收入,6111,,Income Account,Income
193 | ,摊回保险责任准备金,费用,6201,,Expense Account,Expense
194 | ,摊回赔付支出,费用,6202,,Expense Account,Expense
195 | ,摊回分保费用,费用,6203,,Expense Account,Expense
196 | ,营业外收入,费用,6301,1,Income Account,Expense
197 | ,非流动资产处置净收益,营业外收入,6301.01,,Income Account,Income
198 | ,政府补助,营业外收入,6301.02,,Income Account,Income
199 | ,捐赠收益,营业外收入,6301.03,,Income Account,Income
200 | ,盘盈收益,营业外收入,6301.04,,Income Account,Income
201 | ,增值税进项税额加计扣除,营业外收入,6301.05,,Income Account,Income
202 | ,主营业务成本,费用,6401,,Expense Account,Expense
203 | ,其他业务成本,费用,6402,,Expense Account,Expense
204 | ,税金及附加,费用,6403,,Expense Account,Expense
205 | ,利息支出,费用,6411,,Expense Account,Expense
206 | ,手续费及佣金支出,费用,6421,,Expense Account,Expense
207 | ,提取未到期责任准备金,费用,6501,,Expense Account,Expense
208 | ,提取保险责任准备金,费用,6502,,Expense Account,Expense
209 | ,赔付支出,费用,6511,,Expense Account,Expense
210 | ,保户红利支出,费用,6521,,Expense Account,Expense
211 | ,退保金,费用,6531,,Expense Account,Expense
212 | ,分出保费,费用,6541,,Expense Account,Expense
213 | ,分保费用,费用,6542,,Expense Account,Expense
214 | ,销售费用,费用,6601,,Cost of Goods Sold,Expense
215 | ,管理费用,费用,6602,1,Expense Account,Expense
216 | ,折旧,管理费用,6602.01,,Depreciation,Expense
217 | ,库存调整,管理费用,6602.02,,Stock Adjustment,Expense
218 | ,财务费用,费用,6603,1,Expense Account,Expense
219 | ,四舍五入,财务费用,6603.01,,Round Off,Expense
220 | ,勘探费用,费用,6604,,Expense Account,Expense
221 | ,资产减值损失,费用,6701,,Expense Account,Expense
222 | ,营业外支出,费用,6711,1,Expense Account,Expense
223 | ,非流动资产处置净损失,营业外支出,6711.01,,Expense Account,Income
224 | ,赞助支出,营业外支出,6711.02,,Expense Account,Income
225 | ,坏账损失,营业外支出,6711.03,,Expense Account,Income
226 | ,无法收回的长期债券投资损失,营业外支出,6711.04,,Expense Account,Income
227 | ,无法收回的长期股权投资损失,营业外支出,6711.05,,Expense Account,Income
228 | ,自然灾害等不可抗力因素造成的损失,营业外支出,6711.06,,Expense Account,Income
229 | ,营税收滞纳金,营业外支出,6711.07,,Expense Account,Income
230 | ,罚款及滞纳金,营业外支出,6711.08,,Expense Account,Income
231 | ,所得税费用,费用,6801,,Expense Account,Expense
232 | ,以前年度损益调整,费用,6901,,Expense Account,Expense
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