新会计准则会计科目表(中英文对照).docx

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1、新会计准则会计科目表(中英文对照)以下是小编为大家整理的新会计准则会计科目表(中英文比照)，欢迎阅读!会 计科 目 accounting subject依次号serialnumber编号code number会计科目名称accountingsubject会计科目适用范围accountingsubject range of application一、资产类1 1001 库存现金 cash on hand2 1002 银行存款 bank deposit5 1015 其他货币资金 other monetary capital9 1101 交易性金融资产 transaction monetary as

2、sets11 1121 应收票据 notes receivable12 1122 应收账款 Account receivable13 1123 预付账款 account prepaid14 1131 应收股利 dividend receivable15 1132 应收利息 accrued interest receivable21 1231 其他应收款 accounts receivable-others22 1241 坏账打算 had debts reserve28 1401 材料选购 procurement of materials29 1402 在途物资 materials in tra

3、nsit30 1403 原材料 raw materials32 1406 库存商品 commodity stocks33 1407 发出商品 goods in transit36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles42 1461 存货跌价打算 reserve against stock price declining43 1501 待摊费用 fees to be apportioned45 1521 持有至到期投资 hold investment due46 1522 持有至到期投资减值打算 hol

4、d investment due reduction reserve47 1523 可供出售金融资产 financial assets available for sale48 1524 长期股权投资 long-term stock ownership investment49 1525 长期股权投资减值打算 long-term stock ownership investment reduction reserve50 1526 投资性房地产 investment real eastate51 1531 长期应收款 long-term account receivable52 1541 未实

5、现融资收益 unrealized financing income54 1601 固定资产 permanent assets55 1602 累计折旧 accumulated depreciation56 1603 固定资产减值打算permanent assets reduction reserve57 1604 在建工程 construction in process58 1605 工程物资 engineer material59 1606 固定资产清理 disposal of fixed assets60 1611 融资租赁资产租赁专用 financial leasing assetsexc

6、lusively for leasing61 1612 未担保余值租赁专用 unguaranteed residual valueexclusively for leasing62 1621 生产性生物资产农业专用 productive living assetsexclusively for agriculture63 1622 生产性生物资产累计折旧农业专用 productive living assetsaccumulated depreciation exclusively for agriculture64 1623 公益性生物资产农业专用 non-profit living ass

7、etsexclusively for agriculture65 1631 油气资产石油自然气开采专用 oil and gas assetsexclusively for oil and gas exploitation66 1632 累计折耗石油自然气开采专用 accumulated depletionexclusively for oil and gas exploitation67 1701 无形资产 intangible assets68 1702 累计摊销 accumulated amortization69 1703 无形资产减值打算 intangible assets reduc

8、tion reserve70 1711 商誉 business reputation71 1801 长期盼摊费用 long-term deferred expenses72 1811 递延所得税资产 deferred income tax assets73 1901 待处理财产损溢 waiting assets profit and loss二、负债类 debtgroup74 2001 短期借款 short-term loan81 2101 交易性金融负债 transaction financial liabilities83 2201 应付票据 notes payable84 2202 应付

9、账款 account payable85 2205 预收账款 item received in advance86 2211 应付职工薪酬 employee pay payable87 2221 应交税费 tax payable88 2231 应付股利 dividend payable89 2232 应付利息 interest payable90 2241 其他应付款 other account payable97 2401 预提费用 withholding expenses98 2411 预料负债 estimated liabilities99 2501 递延收益 deferred inco

10、me100 2601 长期借款 money borrowed for long term101 2602 长期债券 long-term bond106 2801 长期应付款 long-term account payable107 2802 未确认融资费用 unacknowledged financial charges108 2811 专项应付款 special accounts payable109 2901 递延所得税负债 deferred income tax liabilities三、共同类112 3101 衍生工具 derivative tool113 3201 套期工具 arbi

11、trage tool114 3202 被套期项目 arbitrage project四、全部者权益类115 4001 实收资本 paid-up capital116 4002 资本公积 contributed surplus117 4101 盈余公积 earned surplus119 4103 本年利润 profit for the current year120 4104 利润安排 allocation of profits121 4201 库存股 treasury stock五、成本类122 5001 生产成本 production cost123 5101 制造费用 cost of p

12、roduction124 5201 劳务成本 service cost125 5301 研发支出 research and development expenditures126 5401 工程施工建立承包商专用 engineering constructionexclusively for construction contractor127 5402 工程结算建立承包商专用 engineering settlementexclusively for construction contractor128 5403 机械作业建立承包商专用 mechanical operationexclusi

13、vely for construction contractor六、损益类129 6001 主营业务收入 main business income130 6011 利息收入金融共用 interest income financialsharing135 6051 其他业务收入 other business income136 6061 汇兑损益金融专用 exchange gain or lossexclusively for finance137 6101 公允价值变动损益 sound value flexible loss and profit138 6111 投资收益 income on

14、investment142 6301 营业外收入 nonrevenue receipt143 6401 主营业务成本 main business cost144 6402 其他业务支出 other business expense145 6405 营业税金及附加 business tariff and annex146 6411 利息支出金融共用 interest expense financialsharing155 6601 销售费用 marketing cost156 6602 管理费用 managing cost157 6603 财务费用 financial cost158 6604

15、勘探费用 exploration expense159 6701 资产减值损失 loss from asset devaluation160 6711 营业外支出 nonoperating expense161 6801 所得税 income tax162 6901 以前年度损益调整 prior year profit and loss adjustment本文来源：网络收集与整理，如有侵权，请联系作者删除，谢谢！第9页 共9页第 9 页 共 9 页第 9 页 共 9 页第 9 页 共 9 页第 9 页 共 9 页第 9 页 共 9 页第 9 页 共 9 页第 9 页 共 9 页第 9 页 共 9 页第 9 页 共 9 页第 9 页 共 9 页