新会计准则会计科目表(中英文对照)

新会计会计科目表(中英文对照) 2013-01-23 来源:中国会计网作者:编辑部| 中国会计网-中国会计行业门户| 会计论坛 中英文会计科目对照表如下: 会计科目accounting subject 顺序号serial number 编号code number 会计科目名称accounting subject 会计科目适用范围accounting subject range of application 一、资产类 1 1001 库存现金cash on hand 2 1002 银行存款bank deposit 5 1015 其他货币资金other monetary capital 9 1101 交易性金融资产transaction monetary assets 11 1121 应收票据notes receivable 12 1122 应收账款Account receivable 13 1123 预付账款account prepaid 14 1131 应收股利dividend receivable 15 1132 应收利息accrued interest receivable 21 1231 其他应收款accounts receivable-others 22 1241 坏账准备had debts reserve 28 1401 材料采购procurement of materials 29 1402 在途物资materials in transit 30 1403 原材料raw materials 32 1406 库存商品commodity stocks 33 1407 发出商品goods in transit 36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles 42 1461 存货跌价准备reserve against stock price declining 43 1501 待摊费用fees to be apportioned 45 1521 持有至到期投资hold investment due 46 1522 持有至到期投资减值准备hold investment due reduction reserve 47 1523 可供出售金融资产financial assets available for sale 48 1524 长期股权投资long-term stock ownership investment 49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve 50 1526 投资性房地产investment real eastate 51 1531 长期应收款long-term account receivable 52 1541 未实现融资收益unrealized financing income 54 1601 固定资产permanent assets 55 1602 累计折旧accumulated depreciation 56 1603 固定资产减值准备permanent assets reduction reserve 57 1604 在建工程construction in process 58 1605 工程物资engineer material 59 1606 固定资产清理disposal of fixed assets 60 1611 融资租赁资产租赁专用financial leasing assets exclusively for leasing 61 1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing 62 1621 生产性生物资产农业专用productive living assets exclusively for agriculture 63 1622 生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture 64 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture 65 1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation 66 1632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation 67 1701 无形资产intangible assets 68 1702 累计摊销accumulated amortization 69 1703 无形资产减值准备intangible assets reduction reserve 70 1711 商誉business reputation 71 1801 长期待摊费用long-term deferred expenses 72 1811 递延所得税资产deferred income tax assets 73 1901 待处理财产损溢waiting assets profit and loss 二、负债类debt group 74 2001 短期借款short-term loan 81 2101 交易性金融负债transaction financial liabilities 83 2201 应付票据notes payable 84 2202 应付账款account payable 85 2205 预收账款item received in advance 86 2211 应付职工薪酬employee pay payable 87 2221 应交税费tax payable 88 2231 应付股利dividend payable 89 2232 应付利息interest payable 90 2241 其他应付款other account payable 97 2401 预提费用withholding expenses 98 2411 预计负债estimated liabilities 99 2501 递延收益deferred income 100 2601 长期借款money borrowed for long term 101 2602 长期债券long-term bond 106 2801 长期应付款long-term account payable 107 2802 未确认融资费用unacknowledged financial charges 108 2811 专项应付款special accounts payable 109 2901 递延所得税负债deferred income tax liabilities 三、共同类 112 3101 衍生工具derivative tool 113 3201 套期工具arbitrage tool 114 3202 被套期项目arbitrage project 四、所有者权益类 115 4001 实收资本paid-up capital 116 4002 资本公积contributed surplus 117 4101 盈余公积earned surplus 119 4103 本年利润profit for the current year 120 4104 利润分配allocation of profits 121 4201 库存股treasury stock 五、成本类 122 5001 生产成本production cost 123 5101 制造费用cost of production 124 5201 劳务成本service cost 125 5301 研发支出research and development expenditures 126 5401 工程施工建造承包商专用engineering construction exclusively for construction contractor 127 5402 工程结算建造承包商专用engineering settlement exclusively for construction contractor 128 5403 机械作业建造承包商专用mechanical operation exclusively for construction contractor 六、损益类 129 6001 主营业务收入main business income 130 6011 利息收入金融共用interest income financial sharing 135 6051 其他业务收入other business income 136 6061 汇兑损益金融专用exchange gain or loss exclusively for finance 137 6101 公允价值变动损益sound value flexible loss and profit 138 6111 投资收益income on investment 142 6301 营业外收入nonrevenue receipt 143 6401 主营业务成本main business cost 144 6402 其他业务支出other business expense 145 6405 营业税金及附加business tariff and annex 146 6411 利息支出金融共用interest expense financial sharing 155 6601 销售费用marketing cost 156 6602 管理费用managing cost 157 6603 财务费用financial cost 158 6604 勘探费用exploration expense 159 6701 资产减值损失loss from asset devaluation 160 6711 营业外支出nonoperating expense 161 6801 所得税income tax 162 6901 以前年度损益调整prior year profit and loss adjustment