新會計準則會計科目表(中英文對照)

一、資產類11001庫存現(xiàn)金cashonhand21002銀行存款bankdeposit51015其他貨幣資金othermonetarycapital91101交易性金融資產transactionmonetaryassets111121應收票據(jù)notesreceivable121122應收賬款accountreceivable131123預付賬款accountprepaid141131應收股利dividendreceivable151132應收利息accruedinterestreceivable211231其他應收款accountsreceivable-others221241壞賬準備haddebtsreserve281401材料采購procurementofmaterials291402在途物資materialsintransit301403原材料rawmaterials321406庫存商品commoditystocks331407發(fā)出商品goodsintransit361412包裝物及低值易耗品wrappageandlowvalueandeasilywornoutarticles421461存貨跌價準備reserveagainststockpricedeclining451521持有至到期投資holdinvestmentdue461522持有至到期投資減值準備holdinvestmentduereductionreserve471523可供出售金融資產financialassetsavailableforsale481524長期股權投資long-termstockownershipinvestment491525長期股權投資減值準備long-termstockownershipinvestmentreductionreserve501526投資性房地產investmentrealeastate511531長期應收款long-termaccountreceivable521541未實現(xiàn)融資收益unrealizedfinancingincome541601固定資產permanentassets551602累計折舊accumulateddepreciation561603固定資產減值準備permanentassetsreductionreserve571604在建工程constructioninprocess581605工程物資engineermaterial591606固定資產清理disposaloffixedassets601611融資租賃資產租賃專用financialleasingassetsexclusivelyforleasing611612未擔保余值租賃專用unguaranteedresidualvalueexclusivelyforleasing621621生產性生物資產農業(yè)專用productivelivingassetsexclusivelyforagriculture631622生產性生物資產累計折舊農業(yè)專用productivelivingassetsaccumulateddepreciationexclusivelyforagriculture641623公益性生物資產農業(yè)專用non-profitlivingassetsexclusivelyforagriculture651631油氣資產石油天然氣開采專用oilandgasassetsexclusivelyforoilandgasexploitation661632累計折耗石油天然氣開采專用accumulateddepletionexclusivelyforoilandgasexploitation671701無形資產intangibleassets681702累計攤銷accumulatedamortization691703無形資產減值準備intangibleassetsreductionreserve701711商譽businessreputation711801長期待攤費用long-termdeferredexpenses721811遞延所得稅資產deferredincometaxassets731901待處理財產損溢waitingassetsprofitandloss二、負債類debtgroup742001短期借款short-termloan812101交易性金融負債transactionfinancialliabilities

832201應付票據(jù)notespayable842202應付賬款accountpayable852205預收賬款itemreceivedinadvance862211應付職工薪酬employeepaypayable872221應交稅費taxpayable882231應付股利dividendpayable892232應付利息interestpayable902241其他應付款otheraccountpayable982411預計負債estimatedliabilities992501遞延收益deferredincome1002601長期借款moneyborrowedforlongterm1012602長期債券long-termbond1062801長期應付款long-termaccountpayable1072802未確認融資費用unacknowledgedfinancialcharges1082811專項應付款specialaccountspayable1092901遞延所得稅負債deferredincometaxliabilities三、共同類1123101衍生工具derivativetool1133201套期工具arbitragetool1143202被套期項1143202被套期項arbitrageproject、所有者權益類1154001實收資本paid-upcapital1164002資本公積contributedsurplus1174101盈余公積earnedsurplus1194103本年利潤profitforthecurrentyear1204104利潤分配allocationofprofits1214201庫存股treasurystock五、成本類1225001生產成本productioncost1235101制造費用costofproduction1245201勞務成本servicecost1255301研發(fā)支出researchanddevelopmentexpenditures1265401工程施工建造承包商專用engineeringconstructionexclusivelyforconstructioncontractor1275402工程結算建造承包商專用engineeringsettlementexclusivelyforconstructioncontractor1285403機械作業(yè)建造承包商專用mechanicaloperationexclusivelyforconstructioncontractor六、損益類1296001主營業(yè)務收入mainbusinessincome1306011利息收入金融共用interestincomefinancialsharing

1356051其他業(yè)務收入otherbusinessincome1366061匯兌損益金融專用exchangegainorlossexclusivelyforfinance1376101公允價值變動損益soundvalueflexiblelossandprofit1386111投資收益incomeoninvestment1426301營業(yè)外收入nonrevenuereceipt1436401主營業(yè)務成本mainbusinesscost1446402其他業(yè)務支出otherbusinessexpense1456405營業(yè)稅金及附加businesstariffandannex1466411利息支出金融共用interestexpensefinancialsharing1556601銷售費用marketingcost1566602管理費用managingcost1576603財務費用financialcost1586604探費