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新会计准则会计科目表(中英文对照)

2013-7-17 14:7 互联网 【 】【打印】【我要纠错

  一、资产类

  1 1001 库存现金 cash on hand

  2 1002 银行存款 bank deposit

  5 1015 其他货币资金 other monetary capital

  9 1101 交易性金融资产 transaction monetary assets

  11 1121 应收票据 notes receivable

  12 1122 应收账款 Account receivable

  13 1123 预付账款 account prepaid

  14 1131 应收股利 dividend receivable

  15 1132 应收利息 accrued interest receivable

  21 1231 其他应收款 accounts receivable-others

  22 1241 坏账准备 had debts reserve

  28 1401 材料采购 procurement of materials

  29 1402 在途物资 materials in transit

  30 1403 原材料 raw materials

  32 1406 库存商品 commodity stocks

  33 1407 发出商品 goods in transit

  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles

  42 1461 存货跌价准备 reserve against stock price declining

  45 1521 持有至到期投资 hold investment due

  46 1522 持有至到期投资减值准备 hold investment due reduction reserve

  47 1523 可供出售金融资产 financial assets available for sale

  48 1524 长期股权投资 long-term stock ownership investment

  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve

  50 1526 投资性房地产 investment real eastate

  51 1531 长期应收款 long-term account receivable

  52 1541 未实现融资收益 unrealized financing income

  54 1601 固定资产 permanent assets

  55 1602 累计折旧 accumulated depreciation

  56 1603 固定资产减值准备permanent assets reduction reserve

  57 1604 在建工程 construction in process

  58 1605 工程物资 engineer material

  59 1606 固定资产清理 disposal of fixed assets

  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing

  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing

  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture

  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture

  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture

  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation

  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation

  67 1701 无形资产 intangible assets

  68 1702 累计摊销 accumulated amortization

  69 1703 无形资产减值准备 intangible assets reduction reserve

  70 1711 商誉 business reputation

  71 1801 长期待摊费用 long-term deferred expenses

  72 1811 递延所得税资产 deferred income tax assets

  73 1901 待处理财产损溢 waiting assets profit and loss

  二、负债类 debt group

  74 2001 短期借款 short-term loan

  81 2101 交易性金融负债 transaction financial liabilities

  83 2201 应付票据 notes payable

  84 2202 应付账款 account payable

  85 2205 预收账款 item received in advance

  86 2211 应付职工薪酬 employee pay payable

  87 2221 应交税费 tax payable

  88 2231 应付股利 dividend payable

  89 2232 应付利息 interest payable

  90 2241 其他应付款 other account payable

  98 2411 预计负债 estimated liabilities

  99 2501 递延收益 deferred income

  100 2601 长期借款 money borrowed for long term

  101 2602 长期债券 long-term bond

  106 2801 长期应付款 long-term account payable

  107 2802 未确认融资费用 unacknowledged financial charges

  108 2811 专项应付款 special accounts payable

  109 2901 递延所得税负债 deferred income tax liabilities

  三、共同类

  112 3101 衍生工具 derivative tool

  113 3201 套期工具 arbitrage tool

  114 3202 被套期项目 arbitrage project

  四、所有者权益类

  115 4001 实收资本 paid-up capital

  116 4002 资本公积 contributed surplus

  117 4101 盈余公积 earned surplus

  119 4103 本年利润 profit for the current year

  120 4104 利润分配 allocation of profits

  121 4201 库存股 treasury stock

  五、成本类

  122 5001 生产成本 production cost

  123 5101 制造费用 cost of production

  124 5201 劳务成本 service cost

  125 5301 研发支出 research and development expenditures

  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor

  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor

  128 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 income

  130 6011 利息收入 金融共用 interest income financial sharing

  135 6051 其他业务收入 other business income

  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance

  137 6101 公允价值变动损益 sound value flexible loss and profit

  138 6111 投资收益 income on investment

  142 6301 营业外收入 nonrevenue receipt

  143 6401 主营业务成本 main business cost

  144 6402 其他业务支出 other business expense

  145 6405 营业税金及附加 business tariff and annex

  146 6411 利息支出 金融共用 interest expense financial sharing

  155 6601 销售费用 marketing cost

  156 6602 管理费用 managing cost

  157 6603 财务费用 financial cost

  158 6604 勘探费用 exploration expense

  159 6701 资产减值损失 loss from asset devaluation

  160 6711 营业外支出 nonoperating expense

  161 6801 所得税 income tax

  162 6901 以前年度损益调整 prior year profit and loss adjustment

  说明:新准则是在资产负债表中没有了这两个项目,但是平时可以根据需要设置的,待摊费用的期末余额在预付款项项目核算,预提费用期末余额在预收款项项目核算。

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