新会计准则会计科目表(中英文对照)

1、、资产类11001 库存现金 cash on hand21002 银行存款 bank deposit51015 其他货币资金 other monetary capital91101 交易性金融资产 transaction monetary assets111121应收票据notes receivable121122应收账款account receivable131123预付账款account prepaid141131应收股利dividend receivable151132应收利息accrued interest receivable211231其他应收款 accounts receivab

2、le-others221241坏账准备had debts reserve281401材料采购procurement of materials291402在途物资materials in transit301403 原材料 raw materials321406 库存商品 commodity stocks331407发出商品 goods in transit361412包装物及低值易耗品 wrappage and low value and easily wornoutarticles421461 存货跌价准备 reserve against stock price declining 4515

3、21持有至到期投资 hold investment due461522持有至到期投资减值准备 hold investment due reduction reserve471523可供出售金融资产 financial assets available for sale481524长期股权投资 long-term stock ownership investment491525长期股权投资减值准备 long-term stock ownership investment reduction reserve501526投资性房地产 investment realeastate511531长期应收款

4、 long-term account receivable521541未实现融资收益 unrealized financing income541601固定资产 permanent assets551602 累计折旧 accumulated depreciation561603 固定资产减值准备 permanent assets reduction reserve571604在建工程 construction in process581605工程物资 engineer material591606固定资产清理 disposal of fixed assets601611融资租赁资产 租赁专用

5、financial leasing assets exclusively for leasing611612未担保余值 租赁专用 unguaranteed residual value exclusively for leasing621621生产性生物资产 农业专用 productive living assets exclusively for agriculture631622生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture641623公益性生物资产

6、 农业专用 non-profit living assets exclusively for agriculture651631油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation661632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation671701无形资产 intangible assets681702 累计摊销 accumulated amortization691703无形资产减值准备

7、 intangible assets reduction reserve701711商誉 business reputation711801长期待摊费用 long-term deferred expenses721811递延所得税资产 deferred income tax assets731901待处理财产损溢 waiting assets profit and loss二、负债类 debt group742001短期借款 short-term loan812101交易性金融负债 transaction financial liabilities832201 应付票据 notes payab

8、le842202应付账款 account payable852205预收账款 item received inadvance862211应付职工薪酬 employee pay payable872221应交税费 tax payable882231 应付股利 dividend payable892232 应付利息 interest payable902241其他应付款 other account payable982411预计负债 estimated liabilities992501 递延收益 deferred income1002601长期借款 money borrowed for long

9、 term1012602长期债券 long-term bond1062801长期应付款 long-term account payable1072802未确认融资费用 unacknowledged financial charges1082811专项应付款 special accounts payable1092901递延所得税负债 deferred income tax liabilities三、共同类1123101衍生工具 derivative tool1133201套期工具 arbitrage tool1143202被套期项目 arbitrage project四、所有者权益类11540

10、01实收资本 paid-up capital1164002资本公积 contributed surplus1174101盈余公积 earned surplus1194103本年利润 profit for the current year1204104利润分配 allocation of profits1214201库存股 treasury stock五、成本类1225001生产成本 production cost1235101制造费用 cost of production1245201劳务成本 service cost1255301研发支出 research and development e

11、xpenditures1265401 工程施工 建造承包商专用 engineering construction exclusively forconstruction contractor1275402工程结算 建造承包商专用 engineering settlement exclusively for construction contractor1285403机械作业 建造承包商专用 mechanical operationexclusively for construction contractor六、损益类1296001主营业务收入 main business income13060

12、11利息收入 金融共用 interest income financial sharing1356051其他业务收入 other business income1366061汇兑损益 金融专用 exchange gain or loss exclusively for finance1376101公允价值变动损益 sound value flexible loss and profit1386111投资收益 income on investment1426301营业外收入 nonrevenue receipt1436401主营业务成本 main business cost1446402其他业务支出 other business expense 1456405营业税金及附加 business tariff and annex1466411利息支出金融共用 interest expense financialsharing1556601销售费用marketing cost1566602管理费用managing cost1576603财务费用financial cost1586604勘探费用exploration expense159