小企业会计准则-会计科目(中英).doc

顺序号编号会计科目名称会计科目名称英文一、资产类一、 assets11001库存现金Cash on hand/cash in hand21002银行存款Cash in bank31012其他货币资金Other cash and cash equivalents41101短期投资Current investment51121应收票据Note receivable61122应收账款Accounts receivable71123预付账款Advance to supplier81131应收股利Dividends receivable91132应收利息Interest receivable101221其他应收款Other receivables111401材料采购Material purchase121402在途物资Materials in transit/afloat materials131403原材料Raw material/raw and processed materials141404材料成本差异Material cost variance/material cost difference151405库存商品Material inventory/finished goods161407商品进销差价Purchase and sale price differential171408委托加工物资Work in process-outsourced181411周转材料Revolving materials/supplies inventory191421消耗性生物资产Consumptive biological assets201501长期债券投资Long-time bond investments211511长期股权投资Long-time equity investments221601固定资产Fixed assets231602累计折旧Accumulated depreciation241604在建工程Construction in process251605工程物资Project goods and material261606固定资产清理Disposal of fixed assets/Liquidation of fixed assets271621生产性生物资产Capitalized biological assets281622生产性生物资产累计折旧Capitalized biological assets accumulated depreciation291701无形资产Intangible assets301702累计摊销Accumulated amortization311801长期待摊费用Long-time deferred and prepaid expenses321901待处理财产损溢Waiting assets profit and loss二、负债类二、liability332001短期借款Short-term borrowing342201应付票据Notes payable352202应付账款Accounts payable362203预收账款Deposit received372211应付职工薪酬Employee pay payable/ payroll payable382221应交税费Tax payable/Taxes and Dues payable392231应付利息Payable interest402232应付利润Profit payable412241其他应付款Other payables/Other amounts payable422401递延收益Deferred income432501长期借款Long-term loan442701长期应付款Long-term payable/Long term account payable三、所有者权益类三、owners equity453001实收资本Paid-up capital463002资本公积Capital reserve473101盈余公积Surplus reserve483103本年利润Current profit493104利润分配Distribution of profits四、成本类四、成本类504001生产成本Cost of production514101制造费用Fabricating cost524301研发支出Research and development expenditure534401工程施工Engineering construction544403机械作业Mechanical operations /mechanical work五、损益类五、profit and loss555001主营业务收入Main business income565051其他业务收入Other operating revenue 575111投资收益Income from investment585301营业外收入Non-business income595401主营业务成本Operation costs605402其他业务成本Other operating cost615403营业税金及附加Business tariff and annex 625601销售费用Selling expenses6356