新会计准则科目(中英对照).xls

Page1 Page 1 科目代码 1001 1002 1012 1101 1111 1121 1122 1123 1131 1132 1212 1221 1231 1302 1321 1401 1402 1403 1404 1405 1406 1407 1408 1411 1421 1431 1471 1501 1502 1503 1511 1512 1521 1531 1532 1541 1601 1602 1603 1604 1605 1606 1701 1702 1703 1711 1801 1811 1901 2001 2101 2201 2202 2203 2211 2221 Page1 Page 2 2231 2232 2241 2314 2401 2501 2502 2701 2702 2711 2801 2901 3101 3201 3202 4001 4002 4101 4103 4104 4201 5001 5101 5201 5301 5401 5402 5403 6001 6051 6101 6111 6301 6401 6402 6403 6601 6602 6603 6604 6701 6711 6801 6901 Page1 Page 3 科目名称 Cash On hand库存现金 Bank Deposit银行存款 Other Cash其他货币资金 Transaction Monetary Assets交易性金融资产 Redemptory Monetary Capital for Sale买入返售金融资产 Note Receivable应收票据 Account Receivable应收账款 Advance Payment预付账款 Dividend Receivable应收股利 Interest Receivable应收利息 Receivable Deposit for Duty of Reinsurance应收分保合同准备金 Other Receivables其他应收款 Bad Debt Provision坏账准备 Lendings to Banks and Other Financial Institutions拆出资金 Agency Assets代理业务资产 Materials Purchasing材料采购 Material in Transit在途物资 Raw Material原材料 Material Cost Variance材料成本差异 Goods on Hand库存商品 Merchandise Shipped发出商品 Differences Between Purchasing and Selling Price商品进销差价 Material on Consignment for Further Processing委托加工物资 Revolving Materials周转材料 Consumptive Biological Assets消耗性生物资产 Noble Metal贵金属 Allowance for Inventory Devaluation存货跌价准备 Investment from Holding till Maturity持有至到期投资 Allowance for Investment Devaluation from Holding till Maturity持有至到期投资减值准备 Monetary Assets Available for Selling可供出售金融资产 Long Term Equity Interest Investment长期股权投资 Long Term Equity Investment长期股权投资减值准备 Investment Real Estate投资性房地产 Long Term Receivable长期应收款 Unrealized Financing Income未实现融资收益 Deposit for Capital Recognizance存出资本保证金 Fixed Asset固定资产 Accumulated Depreciation累计折旧 Fixed Asset Depreciation Reserves固定资产减值准备 Construction in Progress在建工程 Project Material工程物资 Disposal of Fixed Asset固定资产清理 Intangible Property无形资产 Accumulated Amortisation累计摊销 Allowance for Intangible Property Devaluation无形资产减值准备 Goodwill商誉 Long Term Unamortised Expenditure长期待摊费用 Deferred Income Tax Asset递延所得税资产 Property in Suspense Loss or Surplus待处理财产损溢 Short Term borrowing短期借款 Transactional Financial Liabilities交易性金融负债 Notes Payable应付票据 Account Payable应付账款 Advances from Customer预收账款 Accrued Wages应付职工薪酬 Tax Payable应交税费 Page1 Page 4 Accrued Interest应付利息 Dividends Payable应付股利 Other Payables其他应付款 Liability for Agency Business代理业务负债 Deferred Income递延收益 Long Term Loan长期借款 Long Term Bond长期债券 Long Term Account Payable长期应付款 Unacknowledged Financial Charges未确认融资费用 Special Payable专项应付款 Anticipation Liabilities预计负债 Deferred Income Tax Liability递延所得税负债 Derivative Instruments衍生工具 Hedging Instrument套期工具 Hedged Item被套期项目 Paid up Capital实收资本 Capital Reserve资本公积 Surplus from Profits盈余公积 YTD Profit本年利润 Profit appropriation利润分配 Treasury Stock库存股 Production Cost生产成本 Manufacturing Overhead制造费用 Service Costs劳务成本 Research and Development Expenditure研发支出 Engineering Construction工程施工 Engineering Settlement工程结算 Mechanical Operation机械作业 Principal Business Revenue主营业务收入 Revenue from Other Sales其他业务收入 Fair Value Variable Loss and Profit公允价值变动损益 Investment Income投资收益 Non operating Revenue营业外收入 Principal Business Cost主营业务成本 Other Business Cost其他业务成本 Tax and Associate Charge on Principal Business营业税金及附加 Selling Expense销售费用 Administrative Expenses管理费用 Financial Expense财务费用 Exploration Expense勘探费用 Loss on Devaluation of Assets资产减值损失 Non operating Expenditure营业外支出 Income Tax所得税 Prior Year Adjustment以前年度损益调整 Page2 Page 5 科目代码科目名称 核算项目代码核算项目名称 t Schema Page 6 FTypeFKeyFFieldName FCaption FValueType FNeedSaveFColIndexFSrcTableNameFSrcFieldNameFExpFieldNameFImpFieldName ClassInfo ClassTypeBaseData ClassInfo ClassTypeID 105 PageInfo Page1Page1 FieldInfo FNumberFNumber科目代码 Varchar 40 1 FieldInfo FNameFName科目名称 Varchar 160 2 FieldInfoFHelperCodeFHelperCode助记码 Varchar 40 3 FieldInfo FGroupID FGroupID 科目类别nvarchar 255 4t AcctGroupFGroupID FNameFName FieldInfo FDCFDC余额方向 Decimal 28 10 5 FieldInfoFCurrencyIDFCurrencyID外币核算nvarchar 255 6t Currency FCurrencyIDFNumberFNumber FieldInfoFAdjustRateFAdjustRate期末调汇 bit7 FieldInfo FContact FContact 往来业务核算 bit8 FieldInfoFQuantitiesFQuantities数量金额辅助核算 bit9 FieldInfoFUnitGroupIDFUnitGroupID计量单位组nvarchar 255 10vwUnitGroupFItemIDFNameFName FieldInfoFMeasureUnitIDFMeasureUnitID计量单位nvarchar 255 11t MeasureUnitFMeasureUnitIDFName FGroupNameFName FGroupName FieldInfo FIsCashFIsCash现金科目 bit12 FieldInfo FIsBankFIsBank银行科目 bit13 FieldInfo FJournal FJournal 出日记账 bit14 FieldInfoFIsCashFlowFIsCashFlow现金流量科目 bit15 FieldInfo FAcctint FAcctint 科目记息 bit16 FieldInfo FintRate FintRate 日利率decimal 28 10 17 FieldInfoFDetailIDFDetailID 核算项目 Decimal 28 10 18 FieldInfoFControlSystemFControlSystem科目受控系统 Decimal 28 10 19 FieldInfoFIsBudgetFIsBudget 预算科目 bit20 FieldInfoFCFItemIDFCFItemID 主表项目nvarchar 255 21t ItemFItemIDFName FNumberFNumber FieldInfoFSubCFItemIDFSubCFItemID附表项目nvarchar 255 22t ItemFItemIDFName FNumberFNumber FieldInfo FDeleteFDelete是否禁用 bit23 PageInfo Page2Page2 FieldInfoFAccountFNumberFAccountFNumber科目代码 Varchar 128 1 FieldInfoFAccountFNameFAccountFName科目名称 Varchar 128 2 FieldInfoFItemClassNumberFItemClassNumber核算项目代码 Varchar 255 3 FieldInfoFItemClassNameFItemClassName核算项目名称 Varchar 255 4 t Schema Page 7 FDefaultValFSearchFIt