新會(huì)計(jì)準(zhǔn)則會(huì)計(jì)科目表(中英文對照)

1、一、資產(chǎn)類11001 庫存現(xiàn)金 cash on hand21002 銀行存款 bank deposit51015 其他貨幣資金 other monetary capital91101 交易性金融資產(chǎn) transaction monetary assets111121應(yīng)收票據(jù) notes receivable121122應(yīng)收賬款 account receivable131123預(yù)付賬款 account prepaid141131應(yīng)收股利 dividend receivable151132應(yīng)收利息 accrued interest receivable211231其他應(yīng)收款 accounts re

2、ceivable-others221241壞賬準(zhǔn)備 had debts reserve281401材料采購 procurement of materials291402在途物資 materials in transit301403原材料 raw materials321406庫存商品 commodity stocks331407發(fā)出商品 goods in transit361412包裝物及低值易耗品 wrappage and low value and easily wornoutarticles421461存貨跌價(jià)準(zhǔn)備 reserve against stock price declinin

3、g451521持有至到期投資 hold investment due461522持有至到期投資減值準(zhǔn)備 hold investment due reduction reserve471523可供出售金融資產(chǎn) financial assets available for sale481524長期股權(quán)投資 long-term stock ownership investment491525長期股權(quán)投資減值準(zhǔn)備 long-term stock ownership investment reduction reserve501526投資性房地產(chǎn) investment realeastate511531

4、長期應(yīng)收款 long-term account receivable521541未實(shí)現(xiàn)融資收益 unrealized financing income541601固定資產(chǎn) permanent assets551602累計(jì)折舊 accumulated depreciation561603固定資產(chǎn)減值準(zhǔn)備permanent assets reduction reserve571604在建工程 construction in process581605工程物資 engineer material591606固定資產(chǎn)清理 disposal of fixed assets601611融資租賃資產(chǎn) 租賃專

5、用 financial leasing assets exclusively for leasing611612未擔(dān)保余值 租賃專用 unguaranteed residual value exclusively for leasing621621生產(chǎn)性生物資產(chǎn) 農(nóng)業(yè)專用 productive living assets exclusively for agriculture631622生產(chǎn)性生物資產(chǎn)累計(jì)折舊 農(nóng)業(yè)專用productive living assets accumulated depreciation exclusively for agriculture641623公益性生物資

6、產(chǎn) 農(nóng)業(yè)專用 non-profit living assets exclusively for agriculture651631油氣資產(chǎn) 石油天然氣開采專用 oil and gas assets exclusively for oil and gas exploitation661632累計(jì)折耗 石油天然氣開采專用 accumulated depletion exclusively for oil and gas exploitation671701無形資產(chǎn) intangible assets681702累計(jì)攤銷 accumulated amortization691703無形資產(chǎn)減值準(zhǔn)備

7、intangible assets reduction reserve701711商譽(yù) business reputation711801長期待攤費(fèi)用 long-term deferred expenses721811遞延所得稅資產(chǎn) deferred income tax assets731901待處理財(cái)產(chǎn)損溢 waiting assets profit and loss二、負(fù)債類 debt group742001短期借款 short-term loan812101交易性金融負(fù)債 transaction financial liabilities832201應(yīng)付票據(jù) notes payable

8、842202應(yīng)付賬款 account payable852205預(yù)收賬款 item received inadvance862211應(yīng)付職工薪酬 employee pay payable872221應(yīng)交稅費(fèi) tax payable882231應(yīng)付股利 dividend payable892232應(yīng)付利息 interest payable902241其他應(yīng)付款 other account payable982411預(yù)計(jì)負(fù)債 estimated liabilities992501遞延收益 deferred income1002601長期借款 money borrowed for long term

9、1012602長期債券 long-term bond1062801長期應(yīng)付款 long-term account payable1072802未確認(rèn)融資費(fèi)用 unacknowledged financial charges1082811專項(xiàng)應(yīng)付款 special accounts payable1092901遞延所得稅負(fù)債 deferred income tax liabilities三、共同類1123101衍生工具 derivative tool1133201套期工具 arbitrage tool1143202被套期項(xiàng)目 arbitrage project四、所有者權(quán)益類1154001實(shí)收資

10、本 paid-up capital1164002資本公積 contributed surplus1174101盈余公積 earned surplus1194103本年利潤 profit for the current year1204104利潤分配 allocation of profits1214201庫存股 treasury stock五、成本類1225001生產(chǎn)成本 production cost1235101制造費(fèi)用 cost of production1245201勞務(wù)成本 service cost1255301研發(fā)支出 research and development expend

11、itures1265401工程施工 建造承包商專用 engineering construction exclusively forconstruction contractor1275402工程結(jié)算 建造承包商專用 engineering settlement exclusively for construction contractor1285403機(jī)械作業(yè) 建造承包商專用 mechanical operation exclusively for construction contractor六、損益類1296001主營業(yè)務(wù)收入 main business income1306011利息收

12、入 金融共用 interest income financial sharing1356051其他業(yè)務(wù)收入 other business income1366061匯兌損益 金融專用 exchange gain or loss exclusively for finance1376101公允價(jià)值變動(dòng)損益 sound value flexible loss and profit1386111投資收益 income on investment1426301營業(yè)外收入 nonrevenue receipt1436401主營業(yè)務(wù)成本 main business cost1446402其他業(yè)務(wù)支出 other business expense1456405營業(yè)稅金及附加 business tariff and annex1466411利息支出 金融共用 interest expense financial sharing1556601銷售費(fèi)用 marketing cost1566602管理費(fèi)用 managing cost1576603財(cái)