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新会计准则会计科目表(中英文对照)

新准则是在资产负债表中没有了这两个项目,但是平时可以根据需要设置的,待摊费用的期末余额在预付款项项目核算,预提费用期末余额在预收款项项目核算。

  说明:新准则是在资产负债表中没有了这两个项目,但是平时可以根据需要设置的,待摊费用的期末余额在预付款项项目核算,预提费用期末余额在预收款项项目核算。

  一、资产类

  11001  cash on hand

  21002 银行存款 bank deposit

  51015  other monetary capital

  91101 交易性金融资产 transaction monetary assets

  111121 notes receivable

  121122应收账款 account receivable

  131123预付账款 account prepaid

  141131应收股利 dividend receivable

  151132应收利息 accrued interest receivable

  211231其他应收款 accounts receivable-others

  221241坏账准备 had debts reserve

  281401材料采购 procurement of materials

  291402在途物资 materials in transit

  301403原材料 raw materials

  321406库存商品 commodity stocks

  331407发出商品 goods in transit

  361412包装物及低值易耗品 wrappage and low value and easily wornoutarticles

  421461存货跌价准备 reserve against stock price declining

  451521持有至到期投资 hold investment due

  461522持有至到期投资减值准备 hold investment due reduction reserve

  471523可供出售金融资产 financial assets available for sale

  481524长期股权投资 long-term stock ownership investment

  491525长期股权投资减值准备 long-term stock ownership investment reduction reserve

  501526投资性房地产 investment realeastate

  511531长期应收款 long-term account receivable

  521541未实现融资收益 unrealized financing income

  541601固定资产 permanent assets

  551602累计折旧 accumulated depreciation

  561603固定资产减值准备permanent assets reduction reserve

  571604在建工程 construction in process

  581605工程物资 engineer material

  591606固定资产清理 disposal of fixed assets

  601611融资租赁资产 租赁专用 financial leasing assets exclusively for leasing

  611612未担保余值 租赁专用 unguaranteed residual value exclusively for leasing

  621621生产性生物资产 农业专用 productive living assets exclusively for agriculture

  631622生产性生物资产累计折旧 农业专用productive living assets accumulated depreciation exclusively for agriculture

  641623公益性生物资产 农业专用 non-profit living assets exclusively for agriculture

  651631油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation

  661632累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation

  671701无形资产 intangible assets

  681702累计摊销 accumulated amortization

  691703无形资产减值准备 intangible assets reduction reserve

  701711商誉 business reputation

  711801长期待摊费用 long-term deferred expenses

  721811 deferred income tax assets

  731901待处理财产损溢 waiting assets profit and loss

  二、负债类 debt group

  742001短期借款 short-term loan

  812101交易性金融负债 transaction financial liabilities

  832201应付票据 notes payable

  842202应付账款 account payable

  852205预收账款 item received inadvance

  862211应付职工薪酬 employee pay payable

  872221应交税费 tax payable

  882231应付股利 dividend payable

  892232应付利息 interest payable

  902241其他应付款 other account payable

  982411预计负债 estimated liabilities

  992501递延收益 deferred income

  1002601长期借款 money borrowed for long term

  1012602长期债券 long-term bond

  1062801长期应付款 long-term account payable

  1072802未确认融资费用 unacknowledged financial charges

  1082811专项应付款 special accounts payable

  1092901递延所得债 deferred income tax liabilities

  三、共同类

  1123101衍生工具 derivative tool

  1133201套期工具 arbitrage tool

  1143202被套期项目 arbitrage project

  四、所有者权益类

  1154001实收资本 paid-up capital

  1164002资本公积 contributed surplus

  1174101盈余公积 earned surplus

  1194103本年利润 profit for the current year

  1204104利润分配 allocation of profits

  1214201库存股 treasury stock

  五、成本类

  1225001生产成本 production cost

  1235101制造费用 cost of production

  1245201劳务成本 service cost

  1255301研发支出 research and development expenditures

  1265401工程施工 建造承包商专用 engineering construction exclusively forconstruction contractor

  1275402工程结算 建造承包商专用 engineering settlement exclusively for construction contractor

  1285403机械作业 建造承包商专用 mechanical operation exclusively for construction contractor

  六、损益类

  1296001主营业务收入 main business income

  1306011利息收入 金融共用 interest income financial sharing

  1356051其他业务收入 other business income

  1366061汇兑损益 金融专用 exchange gain or loss exclusively for finance

  1376101公允价值变动损益 sound value flexible loss and profit

  1386111投资收益 income on investment

  1426301营业外收入 nonrevenue receipt

  1436401主营业务成本 main business cost

  1446402其他业务支出 other business expense

  1456405营业税金及附加 business tariff and annex

  1466411利息支出 金融共用 interest expense financial sharing

  1556601销售费用 marketing cost

  1566602管理费用 managing cost

  1576603财务费用 financial cost

  1586604勘探费用 exploration expense

  1596701资产减值损失 loss from asset devaluation

  1606711营业外支出 nonoperating expense

  1616801所得税 income tax

  1626901以前年度损益调整 prior year profit and loss adjustment。

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