会计科目中英文对照表_acca会计科目中英对照
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会计科目表
一、资产类1001 库存现金 cash on hand1002 银行存款 bank deposit1015 其他货币资金 other monetary capital1101 交易性金融资产 transaction monetary aets1121 应收票据 notes receivable1122 应收账款 Account receivable1123 预付账款 account prepaid1131 应收股利 dividend receivable1132 应收利息 accrued interest receivable1231 其他应收款 accounts receivable-others1241 坏账准备 had debts reserve1401 材料采购 procurement of materials1402 在途物资 materials in transit1403 原材料 raw materials
1406 库存商品 commodity stocks
1407 发出商品 goods in transit
1412 包装物及低值易耗品 wrappage and low value and easily wornout articles
1461 存货跌价准备 reserve against stock price declining43 1501 待摊费用 fees to be apportioned
1521 持有至到期投资 hold investment due
1522 持有至到期投资减值准备 hold investment due reduction reserve47 1523 可供出售金融资产 financial aets available for sale48 1524 长期股权投资 long-term stock ownership investment
1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve
1526 投资性房地产 investment real eastate
1531 长期应收款 long-term account receivable
1541 未实现融资收益 unrealized financing income
1601 固定资产 permanent aets
1602 累计折旧 accumulated depreciation
1603 固定资产减值准备permanent aets reduction reserve57 1604 在建工程 construction in proce
1605 工程物资 engineer material
1606 固定资产清理 disposal of fixed aets
1611 融资租赁资产 租赁专用 financial leasing aets exclusively for leasing
1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing
1621 生产性生物资产 农业专用 productive living aets exclusively for agriculture
1622 生产性生物资产累计折旧 农业专用 productive living aets accumulated depreciation exclusively for agriculture
1623 公益性生物资产 农业专用 non-profit living aets exclusively for agriculture
1631 油气资产 石油天然气开采专用 oil and gas aets exclusively for oil and gas exploitation
1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation
1701 无形资产 intangible aets
1702 累计摊销 accumulated amortization
1703 无形资产减值准备 intangible aets reduction reserve70 1711 商誉 busine reputation
1801 长期待摊费用 long-term deferred expenses
1811 递延所得税资产 deferred income tax aets
1901 待处理财产损溢 waiting aets profit and lo
二、负债类 debt group
2001 短期借款 short-term loan
2101 交易性金融负债 transaction financial liabilities
2201 应付票据 notes payable
2202 应付账款 account payable
2205 预收账款 item received in advance
2211 应付职工薪酬 employee pay payable
2221 应交税费 tax payable
2231 应付股利 dividend payable
2232 应付利息 interest payable
2241 其他应付款 other account payable
2401 预提费用 withholding expenses
2411 预计负债 estimated liabilities
2501 递延收益 deferred income
2601 长期借款 money borrowed for long term
2602 长期债券 long-term bond
2801 长期应付款 long-term account payable
2802 未确认融资费用 unacknowledged financial charges
2811 专项应付款 special accounts payable
2901 递延所得税负债 deferred income tax liabilities
三、共同类
3101 衍生工具 derivative tool
3201 套期工具 arbitrage tool
3202 被套期项目 arbitrage project
四、所有者权益类
4001 实收资本 paid-up capital
4002 资本公积 contributed surplus
4101 盈余公积 earned surplus
4103 本年利润 profit for the current year
4104 利润分配 allocation of profits
4201 库存股 treasury stock
五、成本类
5001 生产成本 production cost
5101 制造费用 cost of production
5201 劳务成本 service cost
5301 研发支出 research and development expenditures
5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor
5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor
5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor
六、损益类
6001 主营业务收入main busine income
6011 利息收入 金融共用 interest income financial sharing135 6051 其他业务收入 other busine income
6061 汇兑损益 金融专用 exchange gain or lo exclusively for finance137 6101 公允价值变动损益 sound value flexible lo and profit138 6111 投资收益 income on investment
6301 营业外收入 nonrevenue receipt
6401 主营业务成本 main busine cost
6402 其他业务支出 other busine expense
6405 营业税金及附加 busine tariff and annex
6411 利息支出 金融共用 interest expense financial sharing155 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 lo from aet duation
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 lo adjustment
新会计准则 中英文会计科目对照表 2008-08-11 06:31 P.M.新会计准则 中英文会计科目对照表中英文会计科目对照表如下: 会计科目中英对照表会 计 科 目 accounting subject......
资产类 Aets 流动资产 Current aets 货币资金 Cash and cash equivalents 1001 现金 Cash 1002 银行存款 Cash in bank 1009 其他货币资金 Other cash and cash equivalents......
一、资产类 Aets 流动资产 Current aets 货币资金 Cash and cash equivalents 1001 现金 Cash 1002 银行存款 Cash in bank 1009 其他货币资金 Other cash and cash equival......
新准则下中英文会计科目对照表如下:会计科目中英对照表会计科目 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ac......
2011年最新会计科目 (中英文).英文中文 Cash on HandBank DepositDeposit in the Central BankDue from Placements with Banks and Other Financial InstitutionsOther Mon......
