新会计准则会计科目表(中英文对照)

一、资产类11001库存现金cashonhand21002银行存款bankdeposit51015其他货币资金othermonetarycapital91101交易性金融资产transactionmonetaryassets111121应收票据notesreceivable121122应收账款accountreceivable131123预付账款accountprepaid141131应收股利dividendreceivable151132应收利息accruedinterestreceivable211231其他应收款accountsreceivable-others221241坏账准备haddebtsreserve281401材料采购procurementofmaterials291402在途物资materialsintransit301403原材料rawmaterials321406库存商品commoditystocks331407发出商品goodsintransit361412包装物及低值易耗品wrappageandlowvalueandeasilywornoutarticles421461存货跌价准备reserveagainststockpricedeclining451521持有至到期投资holdinvestmentdue461522持有至到期投资减值准备holdinvestmentduereductionreserve471523可供出售金融资产financialassetsavailableforsale481524长期股权投资long-termstockownershipinvestment491525长期股权投资减值准备long-termstockownershipinvestmentreductionreserve501526投资性房地产investmentrealeastate511531长期应收款long-termaccountreceivable521541未实现融资收益unrealizedfinancingincome541601固定资产permanentassets551602累计折旧accumulateddepreciation561603固定资产减值准备permanentassetsreductionreserve571604在建工程constructioninprocess581605工程物资engineermaterial591606固定资产清理disposaloffixedassets601611融资租赁资产租赁专用financialleasingassetsexclusivelyforleasing611612未担保余值租赁专用unguaranteedresidualvalueexclusivelyforleasing621621生产性生物资产农业专用productivelivingassetsexclusivelyforagriculture631622生产性生物资产累计折旧农业专用productivelivingassetsaccumulateddepreciationexclusivelyforagriculture641623公益性生物资产农业专用non-profitlivingassetsexclusivelyforagriculture651631油气资产石油天然气开采专用oilandgasassetsexclusivelyforoilandgasexploitation661632累计折耗石油天然气开采专用accumulateddepletionexclusivelyforoilandgasexploitation671701无形资产intangibleassets681702累计摊销accumulatedamortization691703无形资产减值准备intangibleassetsreductionreserve701711商誉businessreputation711801长期待摊费用long-termdeferredexpenses721811递延所得税资产deferredincometaxassets731901待处理财产损溢waitingassetsprofitandloss二、负债类debtgroup742001短期借款short-termloan812101交易性金融负债transactionfinancialliabilities

832201应付票据notespayable842202应付账款accountpayable852205预收账款itemreceivedinadvance862211应付职工薪酬employeepaypayable872221应交税费taxpayable882231应付股利dividendpayable892232应付利息interestpayable902241其他应付款otheraccountpayable982411预计负债estimatedliabilities992501递延收益deferredincome1002601长期借款moneyborrowedforlongterm1012602长期债券long-termbond1062801长期应付款long-termaccountpayable1072802未确认融资费用unacknowledgedfinancialcharges1082811专项应付款specialaccountspayable1092901递延所得税负债deferredincometaxliabilities三、共同类1123101衍生工具derivativetool1133201套期工具arbitragetool1143202被套期项1143202被套期项arbitrageproject、所有者权益类1154001实收资本paid-upcapital1164002资本公积contributedsurplus1174101盈余公积earnedsurplus1194103本年利润profitforthecurrentyear1204104利润分配allocationofprofits1214201库存股treasurystock五、成本类1225001生产成本productioncost1235101制造费用costofproduction1245201劳务成本servicecost1255301研发支出researchanddevelopmentexpenditures1265401工程施工建造承包商专用engineeringconstructionexclusivelyforconstructioncontractor1275402工程结算建造承包商专用engineeringsettlementexclusivelyforconstructioncontractor1285403机械作业建造承包商专用mechanicaloperationexclusivelyforconstructioncontractor六、损益类1296001主营业务收入mainbusinessincome1306011利息收入金融共用interestincomefinancialsharing

1356051其他业务收入otherbusinessincome1366061汇兑损益金融专用exchangegainorlossexclusivelyforfinance1376101公允价值变动损益soundvalueflexiblelossandprofit1386111投资收益incomeoninvestment1426301营业外收入nonrevenuereceipt1436401主营业务成本mainbusinesscost1446402其他业务支出otherbusinessexpense1456405营业税金及附加businesstariffandannex1466411利息支出金融共用interestexpensefinancialsharing1556601销售费用marketingcost1566602管理费用managingcost1576603财务费用financialcost1586604探费