2021年新会计准则会计科目表中英文对照VIP

新会计准则会计科目表（中英文对照）会计科目accountingsubject顺序号serialnumber编号codenumber会计科目名称accountingsubject会计科目合用范畴accountingsubjectrangeofapplication一、资产类1001库存钞票cashonhand1002银行存款bankdeposit51015其她货币资金othermonetarycapitai91101交易性金融资产transactionmonetaryassets1121应收票据notesreceivable1122应收账款Accountreceivable1123预付账款accountprepaid1131应收股利dividendreceivable1132应收利息accruedinterestreceivable211231其她应收款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reserveagainststockpricedeclining431501待摊费用feestobeapportioned451521持有至到期投资holdinvestmentdue461522持有至到期投资减值准备hoidinvestmentduereductionreserve471523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合计折旧accumulateddepreciation561603固定资产减值准备permanentassetsreductionreserve571604在建工程construetioninprocess581605工程物资engineermaterial591606固定资产清理disposaloffixedassets601611融资租赁资产租赁专用finaneialleasingassetsexclusivelyforleasing611612未担保余值租赁专用unguaranteedresidualvalueexclusivelyforleasing621621生产性生物资产农业专用productivelivingassetsexclusivelyforagriculture631622生产性生物资产合计折旧农业专用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合计折耗石油天然气开采专用accumulateddepletionexclusivelyforoilandgasexploitation671701无形资产intangibleassets681702合计摊销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deferred!ncometaxassets731901待解决财产损溢waitingassetsprofitandloss二、负债类debtgroup74短期借款short-termloan812101交易性金融负债transactionfinancialllabilities832201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dividendpayable

90979899100101106107108109三、112113114四、115116117119120121892232应付利息interestpayable892241其她应付款otheraccountpayable2401预提费用withholdingexpenses2411预测负债estimatedllabilities2501递延收益deferredincome2601长期借款moneyborrowedforlongterm2602长期债券long-termbond2801长期应付款long-termaccountpayable2802未确认融资费用unacknowledgedfinancialcharges2811专项应付款specialaccountspayable2901递延所得税负债deferredincometaxliabilities共同类3101衍生工具derivativetool3201套期工具arbitragetool3202被套期项目arbitrageproject所有者权益类4001实收资本paid-upcapital4002资本公积contributedsurplus4101盈余公积earnedsurplus4103本年利润profitforthecurrentyear4104利润分派allocationofprofits4201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resea1265401工程施建造承包商专用engineeringconstruetionexclusivelyforconstruetioncontractor12754021225001生产成本productioncost1235101制造费用costofproduction1245201劳务成本servicecost1255301研发支出resea1265401工程施建造承包商专用engineeringconstruetionexclusivelyforconstruetioncontractorengineeringsettlementexclusivelyforconstruetioncontractor1285403机械作业建造承包商专用mechanicaloperationexclusivelyforconstruetioncontractor六、损益类1296001主营业务收入mainbusinessincome1306011利息收入金融共用interestincomefinancialsharing1356051其她业务收入otherbusinessincome1366061T匚兑损益金融专用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其她业务支出otherbusinessexpense1456405营业税金及附加businesstariffandannex1466411利息支出金融共用interestexpensefinaneialsharing1556601销售费用marketingcost1566602管理费用managingcos