新会计准则会计科目表(中英文对照).pdf

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1、一、资产类一、资产类1100111001 库存现金库存现金 cash on handcash on hand2100221002 银行存款银行存款 bank depositbank deposit5101551015 其他货币资金其他货币资金 other monetary capitalother monetary capital9110191101 交易性金融资产交易性金融资产 transaction monetary assetstransaction monetary assets111121111121 应收票据应收票据 notes receivablenotes receivable

2、121122121122 应收账款应收账款 account receivableaccount receivable131123131123 预付账款预付账款 account prepaidaccount prepaid141131141131 应收股利应收股利 dividend receivabledividend receivable151132151132 应收利息应收利息 accrued interest receivableaccrued interest receivable211231211231 其他应收款其他应收款 accounts receivableaccounts re

3、ceivableothersothers221241221241 坏账准备坏账准备 had debts reservehad debts reserve281401281401 材料采购材料采购 procurement of materialsprocurement of materials291402291402 在途物资在途物资 materials in transitmaterials in transit301403301403 原材料原材料 raw materialsraw materials321406321406 库存商品库存商品 commodity stockscommodit

4、y stocks331407331407 发出商品发出商品 goods in transitgoods in transit361412361412包装物及低值易耗品包装物及低值易耗品 wrappage and low value andwrappage and low value andeasily wornoutarticleseasily wornoutarticles421461421461 存货跌价准备存货跌价准备 reserve against stock pricereserve against stock pricedecliningdeclining451521451521

5、持有至到期投资持有至到期投资 hold investment duehold investment due461522461522 持有至到期投资减值准备持有至到期投资减值准备 hold investment duehold investment duereduction reservereduction reserve471523471523 可供出售金融资产可供出售金融资产 financial assets available forfinancial assets available forsalesale481524481524 长期股权投资长期股权投资 long-term stock

6、 ownershiplong-term stock ownershipinvestmentinvestment491525491525 长期股权投资减值准备长期股权投资减值准备 longlongterm stockterm stockownership investment reduction reserveownership investment reduction reserve501526501526 投资性房地产投资性房地产 investment realeastateinvestment realeastate511531511531 长期应收款长期应收款 longlongterm

7、account receivableterm account receivable521541521541 未实现融资收益未实现融资收益 unrealized financing incomeunrealized financing income541601541601 固定资产固定资产 permanent assetspermanent assets551602551602 累计折旧累计折旧 accumulated depreciationaccumulated depreciation561603561603 固定资产减值准备固定资产减值准备 permanent assets reduct

8、ionpermanent assets reductionreservereserve571604571604 在建工程在建工程 construction in processconstruction in process581605581605 工程物资工程物资 engineer materialengineer material591606591606 固定资产清理固定资产清理 disposal of fixed assetsdisposal of fixed assets601611601611 融资租赁资产融资租赁资产 租赁专用租赁专用 financial leasing assets

9、financial leasing assetsexclusively for leasingexclusively for leasing611612611612 未担保余值未担保余值 租赁专用租赁专用 unguaranteed residualunguaranteed residualvalue exclusively for leasingvalue exclusively for leasing621621621621生产性生物资产生产性生物资产 农业专用农业专用 productive living assetsproductive living assetsexclusively f

10、or agricultureexclusively for agriculture631622631622 生产性生物资产累计折旧生产性生物资产累计折旧 农业专用农业专用 productiveproductiveliving assets accumulated depreciation exclusively forliving assets accumulated depreciation exclusively foragricultureagriculture641623641623 公益性生物资产公益性生物资产 农业专用农业专用 nonnonprofit livingprofit l

11、ivingassets exclusively for agricultureassets exclusively for agriculture651631651631 油气资产油气资产 石油天然气开采专用石油天然气开采专用 oil and gas assetsoil and gas assetsexclusively for oil and gas exploitationexclusively for oil and gas exploitation661632661632 累计折耗累计折耗 石油天然气开采专用石油天然气开采专用 accumulatedaccumulateddepleti

12、on exclusively for oil and gas exploitationdepletion exclusively for oil and gas exploitation671701671701 无形资产无形资产 intangible assetsintangible assets681702681702 累计摊销累计摊销 accumulated amortizationaccumulated amortization691703691703 无形资产减值准备无形资产减值准备 intangible assets reductionintangible assets reduct

13、ionreservereserve701711701711 商誉商誉 business reputationbusiness reputation711801711801 长期待摊费用长期待摊费用 longlongterm deferred expensesterm deferred expenses721811721811 递延所得税资产递延所得税资产 deferred income tax assetsdeferred income tax assets731901731901 待处理财产损溢待处理财产损溢 waiting assets profit and losswaiting ass

14、ets profit and loss二、负债类二、负债类 debt groupdebt group742001742001 短期借款短期借款 shortshortterm loanterm loan812101812101 交易性金融负债交易性金融负债 transaction financial liabilitiestransaction financial liabilities832201832201 应付票据应付票据 notes payablenotes payable842202842202 应付账款应付账款 account payableaccount payable852205

15、852205 预收账款预收账款 item received inadvanceitem received inadvance862211862211 应付职工薪酬应付职工薪酬 employee pay payableemployee pay payable872221872221 应交税费应交税费 tax payabletax payable882231882231 应付股利应付股利 dividend payabledividend payable892232892232 应付利息应付利息 interest payableinterest payable902241902241 其他应付款其他

16、应付款 other account payableother account payable982411982411 预计负债预计负债 estimated liabilitiesestimated liabilities992501992501 递延收益递延收益 deferred incomedeferred income10026011002601 长期借款长期借款 money borrowed for long termmoney borrowed for long term10126021012602 长期债券长期债券 longlongterm bondterm bond10628011

17、062801 长期应付款长期应付款 long-term account payablelong-term account payable10728021072802 未确认融资费用未确认融资费用 unacknowledged financialunacknowledged financialchargescharges10828111082811 专项应付款专项应付款 special accounts payablespecial accounts payable10929011092901 递延所得税负债递延所得税负债 deferred income tax liabilitiesdefer

18、red income tax liabilities三、共同类三、共同类11231011123101 衍生工具衍生工具 derivative toolderivative tool11332011133201 套期工具套期工具 arbitrage toolarbitrage tool11432021143202 被套期项目被套期项目 arbitrage projectarbitrage project四、所有者权益类四、所有者权益类11540011154001 实收资本实收资本 paid-up capitalpaid-up capital11640021164002 资本公积资本公积 cont

19、ributed surpluscontributed surplus11741011174101 盈余公积盈余公积 earned surplusearned surplus11941031194103 本年利润本年利润 profit for the current yearprofit for the current year12041041204104 利润分配利润分配 allocation of profitsallocation of profits12142011214201 库存股库存股 treasury stocktreasury stock五、成本类五、成本类1225001122

20、5001 生产成本生产成本 production costproduction cost12351011235101 制造费用制造费用 cost of productioncost of production12452011245201 劳务成本劳务成本 service costservice cost12553011255301 研发支出研发支出 research and developmentresearch and developmentexpendituresexpenditures12654011265401 工程施工工程施工 建造承包商专用建造承包商专用 engineeringen

21、gineeringconstruction exclusively forconstruction contractorconstruction exclusively forconstruction contractor12754021275402 工程结算工程结算 建造承包商专用建造承包商专用 engineeringengineeringsettlement exclusively for construction contractorsettlement exclusively for construction contractor12854031285403 机械作业机械作业 建造承包

22、商专用建造承包商专用 mechanical operationmechanical operationexclusively for construction contractorexclusively for construction contractor六、损益类六、损益类12960011296001 主营业务收入主营业务收入 main business incomemain business income13060111306011 利息收入利息收入 金融共用金融共用 interest income financialinterest income financialsharingsha

23、ring13560511356051 其他业务收入其他业务收入 other business incomeother business income13660611366061 汇兑损益汇兑损益 金融专用金融专用 exchange gain or lossexchange gain or lossexclusively for financeexclusively for finance13761011376101 公允价值变动损益公允价值变动损益 sound value flexible loss andsound value flexible loss andprofitprofit138

24、61111386111 投资收益投资收益 income on investmentincome on investment14263011426301 营业外收入营业外收入 nonrevenue receiptnonrevenue receipt14364011436401 主营业务成本主营业务成本 main business costmain business cost14464021446402 其他业务支出其他业务支出 other business expenseother business expense14564051456405 营业税金及附加营业税金及附加 business ta

25、riff and annexbusiness tariff and annex14664111466411 利息支出利息支出 金融共用金融共用 interest expense financialinterest expense financialsharingsharing15566011556601 销售费用销售费用 marketing costmarketing cost15666021566602 管理费用管理费用 managing costmanaging cost15766031576603 财务费用财务费用 financial costfinancial cost15866041

26、586604 勘探费用勘探费用 exploration expenseexploration expense15967011596701 资产减值损失资产减值损失 loss from asset devaluationloss from asset devaluation16067111606711 营业外支出营业外支出 nonoperating expensenonoperating expense16168011616801 所得税所得税 income taxincome tax16269011626901 以前年度损益调整以前年度损益调整 prior year profit and lossprior year profit and lossadjustment.adjustment.