新会计准则会计科目表(中英文对照)

一、资产类

11001 库存现金 cash on hand

21002 银行存款 bank deposit

51015 其他货币资金 other monetary capital

91101 交易性金融资产 transaction monetary assets

111121 应收票据 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 递延所得税资产 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 递延所得税负债 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 。