新准则下中英文会计科目对照表[1]_对照表中英文会计科目

新准则下中英文会计科目对照表[1]由刀豆文库小编整理，希望给你工作、学习、生活带来方便，猜你可能喜欢“对照表中英文会计科目”。

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accounting subject range of application

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 declining

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 reserve

1523 可供出售金融资产 financial aets available for sale

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 reserve

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 reserve

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 income100 2601 长期借款 money borrowed for long term101 2602 长期债券 long-term bond106 2801 长期应付款 long-term account payable107 2802 未确认融资费用 unacknowledged financial charges108 2811 专项应付款 special accounts payable109 2901 递延所得税负债 deferred income tax liabilities

三、共同类112 3101 衍生工具 derivative tool113 3201 套期工具 arbitrage tool114 3202 被套期项目 arbitrage project

四、所有者权益类115 4001 实收资本 paid-up capital116 4002 资本公积 contributed surplus117 4101 盈余公积 earned surplus119 4103 本年利润 profit for the current year120 4104 利润分配 allocation of profits121 4201 库存股 treasury stock

五、成本类122 5001 生产成本 production cost123 5101 制造费用 cost of production124 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 sharing

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 finance

6101 公允价值变动损益 sound value flexible lo and profit

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 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 lo from aet 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 lo adjustment

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