新會計準(zhǔn)則會計科目表(中英文對照)

1、新會計準(zhǔn)則會計科目表(中英文對照)2013-01-23 來源:中國會計網(wǎng) 作者:編輯部 | 中國會計網(wǎng)-中國會計行業(yè)門戶 | 會計論壇中英文會計科目對照表如下:會 計 科 目 accounting subject順序號serial number編號code number會計科目名稱accounting subject會計科目適用范圍accounting subject range of application一、資產(chǎn)類1 1001庫存現(xiàn)金 cash on hand2 1002銀行存款 bank deposit5 1015 其他貨幣資金 other monetary capital9 1101

2、交易性金融資產(chǎn) transaction monetary assets11 1121 應(yīng)收票據(jù) notes receivable12 1122 應(yīng)收賬款 account receivable13 1123 預(yù)付賬款 account prepaid14 1131 應(yīng)收股利 dividend receivable15 1132 應(yīng)收利息 accrued interest receivable21 1231 其他應(yīng)收款 accounts receivable-others22 1241 壞賬準(zhǔn)備 had debts reserve28 1401 材料采購 procurement of materia

3、ls29 1402 在途物資 materials in transit30 1403 原材料 raw materials32 1406 庫存商品 commodity stocks33 1407 發(fā)出商品 goods in transit36 1412 包裝物及低值易耗品 wrappage and low value and easily wornout articles42 1461 存貨跌價準(zhǔn)備 reserve against stock price declining43 1501 待攤費用 fees to be apportioned45 1521 持有至到期投資 hold invest

4、ment due46 1522 持有至到期投資減值準(zhǔn)備 hold investment due reduction reserve47 1523 可供出售金融資產(chǎn) financial assets available for sale48 1524 長期股權(quán)投資 long-term stock ownership investment49 1525 長期股權(quán)投資減值準(zhǔn)備 long-term stock ownership investment reduction reserve50 1526 投資性房地產(chǎn) investment real eastate51 1531 長期應(yīng)收款 long-te

5、rm account receivable52 1541 未實現(xiàn)融資收益 unrealized financing income54 1601 固定資產(chǎn) permanent assets55 1602 累計折舊 accumulated depreciation56 1603 固定資產(chǎn)減值準(zhǔn)備permanent assets reduction reserve57 1604 在建工程 construction in process58 1605 工程物資 engineer material59 1606 固定資產(chǎn)清理 disposal of fixed assets60 1611 融資租賃資產(chǎn)

6、租賃專用 financial leasing assets exclusively for leasing61 1612 未擔(dān)保余值 租賃專用 unguaranteed residual value exclusively for leasing62 1621 生產(chǎn)性生物資產(chǎn) 農(nóng)業(yè)專用 productive living assets exclusively for agriculture63 1622 生產(chǎn)性生物資產(chǎn)累計折舊 農(nóng)業(yè)專用 productive living assets accumulated depreciation exclusively for agriculture64

7、 1623 公益性生物資產(chǎn) 農(nóng)業(yè)專用 non-profit living assets exclusively for agriculture65 1631 油氣資產(chǎn) 石油天然氣開采專用 oil and gas assets exclusively for oil and gas exploitation66 1632 累計折耗 石油天然氣開采專用 accumulated depletion exclusively for oil and gas exploitation67 1701 無形資產(chǎn) intangible assets68 1702 累計攤銷 accumulated amortiz

8、ation69 1703 無形資產(chǎn)減值準(zhǔn)備 intangible assets reduction reserve70 1711 商譽 business reputation71 1801 長期待攤費用 long-term deferred expenses72 1811 遞延所得稅資產(chǎn) deferred income tax assets73 1901 待處理財產(chǎn)損溢 waiting assets profit and loss二、負(fù)債類 debt group74 2001 短期借款 short-term loan81 2101 交易性金融負(fù)債 transaction financial l

9、iabilities83 2201 應(yīng)付票據(jù) notes payable84 2202 應(yīng)付賬款 account payable85 2205 預(yù)收賬款 item received in advance86 2211 應(yīng)付職工薪酬 employee pay payable87 2221 應(yīng)交稅費 tax payable88 2231 應(yīng)付股利 dividend payable89 2232 應(yīng)付利息 interest payable90 2241 其他應(yīng)付款 other account payable97 2401 預(yù)提費用 withholding expenses98 2411 預(yù)計負(fù)債 e

10、stimated liabilities99 2501 遞延收益 deferred income100 2601 長期借款 money borrowed for long term101 2602 長期債券 long-term bond106 2801 長期應(yīng)付款 long-term account payable107 2802 未確認(rèn)融資費用 unacknowledged financial charges108 2811 專項應(yīng)付款 special accounts payable109 2901 遞延所得稅負(fù)債 deferred income tax liabilities三、共同類1

11、12 3101 衍生工具 derivative tool113 3201 套期工具 arbitrage tool114 3202 被套期項目 arbitrage project四、所有者權(quán)益類115 4001 實收資本 paid-up capital116 4002 資本公積 contributed surplus117 4101 盈余公積 earned surplus119 4103 本年利潤 profit for the current year120 4104 利潤分配 allocation of profits121 4201 庫存股 treasury stock五、成本類122 50

12、01 生產(chǎn)成本 production cost123 5101 制造費用 cost of production124 5201 勞務(wù)成本 service cost125 5301 研發(fā)支出 research and development expenditures126 5401 工程施工 建造承包商專用 engineering construction exclusively for construction contractor127 5402 工程結(jié)算 建造承包商專用 engineering settlement exclusively for construction contract

13、or128 5403 機械作業(yè) 建造承包商專用 mechanical operation exclusively for construction contractor六、損益類129 6001 主營業(yè)務(wù)收入 main business income130 6011 利息收入 金融共用 interest income financial sharing135 6051 其他業(yè)務(wù)收入 other business income136 6061 匯兌損益 金融專用 exchange gain or loss exclusively for finance137 6101 公允價值變動損益 soun

14、d value flexible loss and profit138 6111 投資收益 income on investment142 6301 營業(yè)外收入 nonrevenue receipt143 6401 主營業(yè)務(wù)成本 main business cost144 6402 其他業(yè)務(wù)支出 other business expense145 6405 營業(yè)稅金及附加 business tariff and annex146 6411 利息支出 金融共用 interest expense financial sharing155 6601 銷售費用 marketing cost156 6602 管理費用 managing