新会计科目标中英文对照.xls

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1、科目代码科目名称Account CodeAccount Title1001现金Cash1002银行存款Cash in Bank1015其他货币资金Other cash and cash equivalents1101 交易性金融资产（短期投资）Held for trading financial assets1121应收票据Note receivable1122应收账款Account receivable1123预付帐款Account prepaid1231其他应收款Other receivable123101应收出口退税refund of tax for export receivable1

2、23102应收补贴款subsidies of receivable123199其他other1241坏账准备Bad debt reserves1321受托代销商品Commissioned and sell the goods on a commission basis1401商品采购merchandise purchase1403材料物资Material1406库存商品Goods on hand1407发出商品（分期收款发出商品）Goods on installment sale1408出租商品Merchandise held for rental1410商品进销差价（包含受托代销商品差价）D

3、ifferences between purchasing and selling price1411委托加工商品Materials in outside processing1412包装物及低值易耗品Wrappage&consumable supplies141201包装物wrappage141202办公用品Office supplies141203电器家私electrical home appliance&furnishings141204仓储物品things for warehouse1461存货跌价准备Inventory falling price reserves1501待摊费用De

4、ferred and prepaid expenses150101租赁费lease rental150102办公家私furnishings150103养路费road maintaining fee150104装修费fit up fee150199待转进项税Pending changerover VAT on purchase15019901进口待采集Pending collection import VAT15019902普通待认证Pending attestation VAT15019903运费待认证Pending Transportation VAT1524长期股权投资long term

5、of equity share investment1601固定资产fixed assets1602累计折旧Accumulated depreciation1603固定资产减值准备Fixed assets depreciation reserves1604在建工程Construction-in-process1606固定资产清理Liquidation of fixed assets1701无形资产Intangible assets170101商标Trademarks1801长期待摊费用Long-term deferred and prepaid expenses1901待处理财产损益Asset

6、s loss or income in suspense190101待处理流动资产损益Assets loss or income in suspense190102待处理固定资产损益Assets loss or income in suspense1902其他长期资产Other Long Term Assets190201特准储备物资Physical assets reserve specifically authorized2001短期借款Short term debt2201应付票据Notes payable2202应付帐款Account payable2205预收帐款Deposit re

7、ceived2211应付职工薪酬（含福利费）Wages&welfarism payable2221应交税费（含应交税金和其他应交款）Taxes and dues payable222101个人所得税individual income tax222102应交增值税value added tax payable22210201进项税额VAT on purchase22210202已交税金VAT paid22210203转出未交增值税unpaid VAT changeover22210204减免税额tax deduction22210205销项税额VAT on sales22210206进项税额转出

8、changeover VAT on purchase22210207转出多交增值税overpaid VAT changeover22210208出口退税VAT Refund for exported22210209出口抵减内销产品应纳税额export deduct domestic sales goods tax222103未交增值税Unpaid VAT222104关税tariff222105应交消费税consumption tax payable222106应交城市维护建设税tax for maintaining and building cities payable222107应交所得税i

9、ncome tax payable222108待抵扣进项税额pending deduct VAT on purchase222109待调整pending adjust222110其他应交款other fund in conformity with paying22211001应交教育费附加educational fee payable2241其他应付款Other payables2401预提费用Provision for expenses2402特准储备资金Fund reserve specifically authorized2601长期借款Long term loans2602长期债卷（应

10、付债卷）long term bonds2801长期应付款Long term account payable2811专项应付款Special payable2901递延所得税负债Deferred income tax liabilities2902住房周转金Housing Revolving Funds4001实收资本Paid in capital4002资本公积Capital reserve400201资本溢价Capital premium4101盈余公积Surplus reserves410101公益金Legal public welfare fund4103本年利润Current year

11、 profits4104利润分配Profit distribution410401未分配利润undistributed profit410402盈余公积补亏surplus reserves recover loss410403提取盈余公积Withdrawal legal surplus410404应付利润profit payable410405转作奖金的利润profit change to bonus410406应交特种基金special funds payable410407归还借款的利润profit return loan410408单项留用的利润profit reserved for a

12、 single item6001主营业务收入Prime operating revenue6051其他业务收入Other operating revenue6052代购代销收入Income from purchase and sales commission6061汇兑损益Exchange gain or loss6111投资收益（包含补贴收入）Investment revenue(include Subsidize revenue)6301营业外收入Non operating revenue6401主营业务成本Operating costs6402其他业务支出Other business e

13、xpense6403代购代销支出Expense from purchase and sales commission6405营业税金及附加Sales tax and extra charges6601销售费用Operating expenses660101财产保险property insurance660102包装费packaging fee660103报关费customs charges660104商检费commodity inspection fee660105维修费repair charge660106仓库租金费rental for Warehouse660107运输费carriage

14、charges660108仓储费storage Fee660109汽油费gasoline660110汽车行驶费car travel fee660111差旅费travel expense660112设计费design fee660113办公费office allowance660114工资staff salaries660115装卸费handling charges660116广告费advertising fee660199其他other6602管理费用Adminisstrative expenses660201办公费office allowance660202停车费car parking fe

15、e660203汽油费gasoline660204路桥费toll charge660205电话费correspondence fee660206差旅费travel expense660207印花税stamp tax660208折旧depreciation660209咨询费Consult fee660210福利费welfarism660211网络费network fee660212租赁费lease rental660213工资staff salaries660214业务招待费business entertainment660215低值易耗品摊销article of consumption66021

16、6水电费utilities660217管理费administrative fee660218养路费toll maintenance fee 660219交通费660220洗车费car washing fee660221广告费advertising fee660222服务费clothing fee660223审计费auditing fee660224业务宣传费business propagandize fee660225社保social security660299其他other6603财务费用Finance charge660301利息interest exchange660302手续费/工本

17、费charge for trouble6711营业外支出Nonbusiness expenditure671101固定资产减值准备fixed assets depreciation reserves6801所得税Income tax6901以前年度损益调整Prior year income adjustment(PYIA)一、资产类会计科目顺序号编号会计科目名称会计科目适用范围一、资产类11001库存现金21002银行存款31003存放中央银行款项银行专用41011存放同业银行专用51015其他货币资金61021结算备付金证券专用71031存出保证金金融共用81051拆出资金金融共用91101

18、交易性金融资产101111买入返售金融资产金融共用111121应收票据121122应收账款131123预付账款141131应收股利151132应收利息161211应收保户储金保险专用171221应收代位追偿款保险专用181222应收分保账款保险专用191223应收分保未到期责任准备金保险专用201224应收分保保险责任准备金保险专用211231其他应收款221241坏账准备231251贴现资产银行专用241301贷款银行和保险共用251302贷款损失准备银行和保险共用261311代理兑付证券银行和证券共用271321代理业务资产281401材料采购291402在途物资301403原材料3114

19、04材料成本差异321406库存商品331407发出商品341410商品进销差价351411委托加工物资361412包装物及低值易耗品371421消耗性生物资产农业专用381431周转材料建造承包商专用391441贵金属银行专用401442抵债资产金融共用411451损余物资保险专用421461存货跌价准备431501待摊费用441511独立账户资产保险专用451521持有至到期投资461522持有至到期投资减值准备471523可供出售金融资产481524长期股权投资491525长期股权投资减值准备501526投资性房地产511531长期应收款521541未实现融资收益531551存出资本保证

20、金保险专用541601固定资产551602累计折旧561603固定资产减值准备571604在建工程581605工程物资591606固定资产清理601611融资租赁资产租赁专用611612未担保余值租赁专用621621生产性生物资产农业专用631622生产性生物资产累计折旧农业专用641623公益性生物资产农业专用651631油气资产石油天然气开采专用661632累计折耗石油天然气开采专用671701无形资产681702累计摊销691703无形资产减值准备701711商誉711801长期待摊费用721811递延所得税资产731901待处理财产损溢二、负债类742001短期借款752002存入保证

21、金金融共用762003拆入资金金融共用772004向中央银行借款银行专用782011同业存放银行专用792012吸收存款银行专用802021贴现负债银行专用812101交易性金融负债822111卖出回购金融资产款金融共用832201应付票据842202应付账款852205预收账款862211应付职工薪酬872221应交税费882231应付股利892232应付利息902241其他应付款912251应付保户红利保险专用922261应付分保账款保险专用932311代理买卖证券款证券专用942312代理承销证券款证券和银行共用952313代理兑付证券款证券和银行共用962314代理业务负债972401

22、预提费用982411预计负债992501递延收益1002601长期借款1012602长期债券1022701未到期责任准备金保险专用1032702保险责任准备金保险专用1042711保户储金保险专用1052721独立账户负债保险专用1062801长期应付款1072802未确认融资费用1082811专项应付款1092901递延所得税负债三、共同类1103001清算资金往来银行专用1113002外汇买卖金融共用1123101衍生工具1133201套期工具1143202被套期项目四、所有者权益类1154001实收资本1164002资本公积1174101盈余公积1184102一般风险准备金融共用1194

23、103本年利润1204104利润分配1214201库存股五、成本类1225001生产成本1235101制造费用1245201劳务成本1255301研发支出1265401工程施工建造承包商专用1275402工程结算建造承包商专用1285403机械作业建造承包商专用六、损益类1296001主营业务收入1306011利息收入金融共用1316021手续费收入金融共用1326031保费收入保险专用1336032分保费收入保险专用1346041租赁收入租赁专用1356051其他业务收入1366061汇兑损益金融专用1376101公允价值变动损益1386111投资收益1396201摊回保险责任准备金保险专用

24、1406202摊回赔付支出保险专用1416203摊回分保费用保险专用1426301营业外收入1436401主营业务成本1446402其他业务支出1456405营业税金及附加1466411利息支出金融共用1476421手续费支出金融共用1486501提取未到期责任准备金保险专用1496502提取保险责任准备金保险专用1506511赔付支出保险专用1516521保户红利支出保险专用1526531退保金保险专用1536541分出保费保险专用1546542分保费用保险专用1556601销售费用1566602管理费用1576603财务费用1586604勘探费用1596701资产减值损失1606711营业外支出1616801所得税1626901以前年度损益调整