新准则下中英文会计科目(doc6页)

1、新准则下中英文会计科目对照表如下:会计科目中英对照表会计科目accounting subject顺序号 serial number编号 code number会计科目名称accounting subject会计科目适用范围accounting subject range of application一、资产类1 1001库存现金cash on hand2 1002 银行存款bank deposit5 1015 其他货币资金other monetary capital9 1101 交易性金融资产transaction monetary assets11 1121 应收票据notes receiv

2、able12 1122 应收账款Account receivable13 1123 预付账款account prepaid14 1131 应收股利dividend receivable15 1132 应收利息accrued interest receivable21 1231 其他应收款accounts receivable-others22 1241 坏账准备had debts reserve28 1401 材料采购procurement of materials29 1402 在途物资materials in transit30 1403 原材料raw materials32 1406 库

3、存商品commodity stocks33 1407 发出商品goods in transit36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles42 1461 存货跌价准备reserve against stock price declining43 1501 待摊费用fees to be apportioned45 1521 持有至到期投资hold investment due46 1522 持有至到期投资减值准备hold investment duereduction reserve47 1523可供出售金

4、融资产 financial assets available for sale48 1524长期股权投资 long-term stock ownership investment49 1525长期股权投资减值准备long-term stock ownership investment reduction reserve50 1526投资性房地产investment real eastate51 1531长期应收款 long-term account receivable52 1541未实现融资收益unrealized financing income54 1601固定资产 permanent

5、assets55 1602累计折旧 accumulated depreciation56 1603固定资产减值准备 permanent assets reduction reserve57 1604在建工程 construction in process58 1605工程物资 engineer material59 1606固定资产清理 disposal of fixed assets60 1611融资租赁资产租赁专用 financial leasing assets exclusively for leasing61 1612未担保余值 租赁专用 unguaranteed residual

6、value exclusively for leasing62 1621生产性生物资产农业专用 productive living assets exclusively for agriculture63 1622 生产性生物资产累计折旧农业专用productive livingassets accumulated depreciation exclusively foragriculture64 1623公益性生物资产农业专用 non-profit living assets exclusively for agriculture65 1631油气资产石油天然气开采专用oil and gas

7、 assets exclusively for oil and gas exploitation66 1632累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation67 1701无形资产 intangible assets68 1702累计摊销 accumulated amortization69 1703无形资产减值准备 intangible assets reduction reserve70 1711商誉 business reputation71 1801长期待摊费用long-term de

8、ferred expenses72 1811递延所得税资产 deferred income tax assets73 1901待处理财产损溢 waiting assets profit and loss二、负债类debt group74 2001 短期借款short-term loan81 2101 交易性金融负债transaction financial liabilities83 2201 应付票据notes payable84 2202 应付账款account payable85 2205 预收账款item received in advance86 2211 应付职工薪酬employe

9、e pay payable87 2221 应交税费tax payable88 2231 应付股利dividend payable89 2232 应付利息interest payable90 2241 其他应付款other account payable97 2401预提费用 withholding expenses98 2411预计负债estimated liabilities99 2501递延收益deferred income100 2601 长期借款money borrowed for long term101 2602 长期债券long-term bond106 2801 长期应付款lo

10、ng-term account payable107 2802 未确认融资费用unacknowledged financial charges108 2811 专项应付款special accounts payable109 2901 递延所得税负债deferred income tax liabilities三、共同类112 3101 衍生工具derivative tool113 3201 套期工具arbitrage tool114 3202 被套期项目arbitrage project四、所有者权益类115 4001 实收资本paid-up capital116 4002 资本公积cont

11、ributed surplus117 4101 盈余公积earned surplus119 4103 本年利润profit for the current year120 4104 利润分配allocation of profits121 4201 库存股treasury stock五、成本类122 5001 生产成本production cost123 5101 制造费用cost of production124 5201 劳务成本service cost125 5301 研发支出research and development expenditures126 5401 工程施工建造承包商专

12、用engineering construction exclusively for construction contractor127 5402 工程结算建造承包商专用engineering settlement exclusively for construction contractor128 5403 机械作业建造承包商专用mechanical operation exclusively for construction contractor六、损益类129 6001 主营业务收入main business income130 6011 利息收入金融共用interest income

13、financial sharing135 6051其他业务收入other business income136 6061汇兑损益金融专用 exchange gain or loss exclusively for finance137 6101公允价值变动损益 sound value flexible loss and profit138 6111投资收益income on investment142 6301营业外收入nonrevenue receipt143 6401主营业务成本main business cost144 6402其他业务支出other business expense14

14、5 6405营业税金及附加 business tariff and annex146 6411利息支出金融共用 interest expense financial sharing155 6601销售费用marketing cost 156 6602管理费用 managing cost157 6603财务费用financial cost 158 6604勘探费用exploration expense159 6701资产减值损失 loss from asset devaluation160 6711营业外支出nonoperating expense 161 6801所得税 income tax1

15、62 6901 以前年度损益调整prior year profit and loss adjustment人生最大的幸福，莫过于连一分钟都无法休息零碎的时间实在可以成就大事业珍惜时间可以使生命变的更有价值时间象奔腾澎湃的急湍，它一去无返，毫不流连一个人越知道时间的价值，就越感到失时的痛苦得到时间，就是得到一切用经济学的眼光来看，时间就是一种财富时间一点一滴凋谢，犹如蜡烛漫漫燃尽我总是感觉到时间的巨轮在我背后奔驰，日益迫近夜晚给老人带来平静，给年轻人带来希望不浪费时间，每时每刻都做些有用的事，戒掉一切不必要的行为时间乃是万物中最宝贵的东西，但如果浪费了，那就是最大的浪费我的产业多么美，多么广，多么宽，时间是我的财产，我的田地是时间时间就是性命，无端的空耗别人的时间，知识是取之不尽，用之不竭的。只有最大限度地挖掘它，才能体会到学习的乐趣。新想法常常瞬息即逝，必须集中精力，牢记在心，及时捕获。每天早晨睁开眼睛，深吸一口气，给自己一个微笑，然后说：“在这美妙的一天，我