新會(huì)計(jì)準(zhǔn)則會(huì)計(jì)科目表(中英文對(duì)照)

一、資產(chǎn)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(chǎn)transactionmonetaryassets111121應(yīng)收票據(jù)notesreceivable121122應(yīng)收賬款accountreceivable131123預(yù)付賬款accountprepaid141131應(yīng)收股利dividendreceivable151132應(yīng)收利息accruedinterestreceivable211231其他應(yīng)收款accountsreceivable-others221241壞賬準(zhǔn)備haddebtsreserve281401材料采購(gòu)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(jià)準(zhǔn)備reserveagainststockpricedeclining451521持有至到期投資holdinvestmentdue461522持有至到期投資減值準(zhǔn)備holdinvestmentduereductionreserve471523可供出售金融資產(chǎn)financialassetsavailableforsale481524長(zhǎng)期股權(quán)投資long-termstockownershipinvestment491525長(zhǎng)期股權(quán)投資減值準(zhǔn)備long-termstockownershipinvestmentreductionreserve501526投資性房地產(chǎn)investmentrealeastate511531長(zhǎng)期應(yīng)收款long-termaccountreceivable521541未實(shí)現(xiàn)融資收益unrealizedfinancingincome541601固定資產(chǎn)permanentassets551602累計(jì)折舊accumulateddepreciation561603固定資產(chǎn)減值準(zhǔn)備permanentassetsreductionreserve571604在建工程constructioninprocess581605工程物資engineermaterial591606固定資產(chǎn)清理disposaloffixedassets601611融資租賃資產(chǎn)租賃專用financialleasingassetsexclusivelyforleasing611612未擔(dān)保余值租賃專用unguaranteedresidualvalueexclusivelyforleasing621621生產(chǎn)性生物資產(chǎn)農(nóng)業(yè)專用productivelivingassetsexclusivelyforagriculture631622生產(chǎn)性生物資產(chǎn)累計(jì)折舊農(nóng)業(yè)專用productivelivingassetsaccumulateddepreciationexclusivelyforagriculture641623公益性生物資產(chǎn)農(nóng)業(yè)專用non-profitlivingassetsexclusivelyforagriculture651631油氣資產(chǎn)石油天然氣開采專用oilandgasassetsexclusivelyforoilandgasexploitation661632累計(jì)折耗石油天然氣開采專用accumulateddepletionexclusivelyforoilandgasexploitation671701無形資產(chǎn)intangibleassets681702累計(jì)攤銷accumulatedamortization691703無形資產(chǎn)減值準(zhǔn)備intangibleassetsreductionreserve701711商譽(yù)businessreputation711801長(zhǎng)期待攤費(fèi)用long-termdeferredexpenses721811遞延所得稅資產(chǎn)deferredincometaxassets731901待處理財(cái)產(chǎn)損溢waitingassetsprofitandloss二、負(fù)債類debtgroup742001短期借款short-termloan812101交易性金融負(fù)債transactionfinancialliabilities

832201應(yīng)付票據(jù)notespayable842202應(yīng)付賬款accountpayable852205預(yù)收賬款itemreceivedinadvance862211應(yīng)付職工薪酬employeepaypayable872221應(yīng)交稅費(fèi)taxpayable882231應(yīng)付股利dividendpayable892232應(yīng)付利息interestpayable902241其他應(yīng)付款otheraccountpayable982411預(yù)計(jì)負(fù)債estimatedliabilities992501遞延收益deferredincome1002601長(zhǎng)期借款moneyborrowedforlongterm1012602長(zhǎng)期債券long-termbond1062801長(zhǎng)期應(yīng)付款long-termaccountpayable1072802未確認(rèn)融資費(fèi)用unacknowledgedfinancialcharges1082811專項(xiàng)應(yīng)付款specialaccountspayable1092901遞延所得稅負(fù)債deferredincometaxliabilities三、共同類1123101衍生工具derivativetool1133201套期工具arbitragetool1143202被套期項(xiàng)1143202被套期項(xiàng)arbitrageproject、所有者權(quán)益類1154001實(shí)收資本paid-upcapital1164002資本公積contributedsurplus1174101盈余公積earnedsurplus1194103本年利潤(rùn)profitforthecurrentyear1204104利潤(rùn)分配allocationofprofits1214201庫存股treasurystock五、成本類1225001生產(chǎn)成本productioncost1235101制造費(fèi)用costofproduction1245201勞務(wù)成本servicecost1255301研發(fā)支出researchanddevelopmentexpenditures1265401工程施工建造承包商專用engineeringconstructionexclusivelyforconstructioncontractor1275402工程結(jié)算建造承包商專用engineeringsettlementexclusivelyforconstructioncontractor1285403機(jī)械作業(yè)建造承包商專用mechanicaloperationexclusivelyforconstructioncontractor六、損益類1296001主營(yíng)業(yè)務(wù)收入mainbusinessincome1306011利息收入金融共用interestincomefinancialsharing

1356051其他業(yè)務(wù)收入otherbusinessincome1366061匯兌損益金融專用exchangegainorlossexclusivelyforfinance1376101公允價(jià)值變動(dòng)損益soundvalueflexiblelossandprofit1386111投資收益incomeoninvestment1426301營(yíng)業(yè)外收入nonrevenuereceipt1436401主營(yíng)業(yè)務(wù)成本mainbusinesscost1446402其他業(yè)務(wù)支出otherbusinessexpense1456405營(yíng)業(yè)稅金及附加businesstariffandannex1466411利息支出金融共用interestexpensefinancialsharing1556601銷售費(fèi)用marketingcost1566602管理費(fèi)用managingcost1576603財(cái)務(wù)費(fèi)用financialcost1586604探費(fèi)