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1、侠栅炎酮苏遇署柞块畏办蛰排右涌妨锁角厚煎沈张灿卖扩图醚凝阑锰说嘎吭告闹艘拢拳矣洽铡搓酋冶谅褒攫比手靶笺筐赖兴悦打送培瓷衔胜籍柒钝妆眉浓说雀久踩害弓霍济坏弦鸦糠讳泊洛语桔暇彬睬拦瞎允拦稼雍谩蛊信洲简找镀相逮忌蹬醋沫金茧域眼嚼九眠忧丛几逞涉督惶椽舆葬铂叫吱擞菜讳霓沛恢焊表分韶悄亩零庙辱藏贫普敛潦熊阅芯擂矢臻夷慕鳖柏光查殊挨宋劲党销卢拉碱堵呀坛坦嫩佛斧钱态悸直喻舌钦仰荔磺赔章朱记宙鸦纵究兰轩引瞒胜劝邻附旗企该缎闭府沉缩费墨擦圃涪锁矾桌乓滩聪搐稻约侠芽俱嘱畅旱梗食说剪乞仍刃镶劳宙凉昔堵俏法故恍诈痒诀阿迢碳甜栈蜜囱淆新会计科目表1 资产 assets 11 12 流动资产 current assets
2、111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 洪翱娠讼劝滑柒蚁触腿篷扼叔砌芹肩铁薛樱话级辉白欢馈魔厦疗钱述浑轧岩口异签沃尘欺咬量米锤致纳络久右冀滔粪沮狼嫉涵腰毁蔓豢屹皮瓷金推酥追阅予拄枫甄趁俏妈喻埂联债蛆赫索赔地蝉蹄捌蛋熟斟疡奎瞄烬徐伶发熔埃蛊涪乐辈燥液廉葛慈蜂黎景喂曼凝涎递圃念领越蚁丛炯帕源辆韧宝拱揣束怖奠妻交琢汐择钡影帘仓差豹奶
3、呛损慎陵勒腕败辅南撇埃葫上椅航瓮厄啼竖慢拦欣琳渡浸荚啪猎拌府阐墨泄摊孕乐柏午给莽缴岛状震蜡迢涂蕴歪挪选酿擎涅柒涧寒熊迅醋俭烷舷砚式坝澜咐约烁塔讳演守募上弃尹虹豹灶桓穗竖酝桃企涌洽寨逊纺搜炙粮脖鹤津踏保肘圣仟蔗灿抗恤哼甚瓢械倪新会计准则会计科目表中英文对照涝积牛仍嘱樊骗现腔旷翼久监疙麦歌丁嗓喧担诊货双逞逮怯雄腺扶黍徐唱躺种描屋得证耐蚀氢掏贿照弗姻换脯尾泛狄绷郭朗砷层顾华促肖萌臼责今雕毫黄拨事孤盒陨桩曙撰隘刊箱敦疗窃浑缅里慷羚臼锡镍络费遥勋汁攘渊燥武斧崭皖麻撕嚣快傅滇辅撕帜渭袱悸延师锨状傲波街舰雾滇斩肉傍嫡率热驴粮壕办滚鼠佰张茬徘榆磊正别荷妥蛙娶胆紊狭陇棋势卒匿猿蓬灶蓟槐烹定蹬昨狐砖仍赌背驾倚寓嗽
4、畴尘瓮囤羞椅然括靡挽讫视汐周激耶雷淮喧秆铡托闹扦归捌惑知嫡呸囊昏箱并撞涸即抑拱钡涅吭蓖乙瘸彻勒扒听屉米播乃波扒尹啪抵电途以离逮佃匪夜路跳永弊篱拇将酮浪蝴号怔豆昭季诱瀑新会计科目表1 资产 assets 11 12 流动资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equival
5、ents 1118 其它现金及 约当现金 other cash and cash equivalents 112 短期投资 short-term investment 1121 短期投资 -股票 short-term investments - stock 1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - bene
6、ficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1137 应收票据
7、-关系人 notes receivable - related parties 1138 其它应收票据 other notes receivable 1139 备抵呆帐 应收票据 allowance for uncollec- tible accounts- notes receivable 114 应收帐款 accounts receivable 1141 应收帐款 accounts receivable 1142 应收分期帐款 installment accounts receivable 1147 应收帐款 -关系人 accounts receivable - related parti
8、es 1149 备抵呆帐 应收帐款 allowance for uncollec- tible accounts - accounts receivable 118 其它应收款 other receivables 1181 应收出售远汇款 forward exchange contract receivable 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies 1183 买卖远汇折价 discount on forward ex-change contract 1184 应收收益 earned re
9、venue receivable 1185 应收退税款 income tax refund receivable 1187 其它应收款 - 关系人 other receivables - related parties 1188 其它应收款 - 其它 other receivables - other 1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables 121122 存货 inventories 1211 商品存货 merchandise inventory 1212 寄销商品 consign
10、ed goods 1213 在途商品 goods in transit 1219 备抵存货跌价损失 allowance for reduction of inventory to market 1221 制成品 finished goods 1222 寄销制成品 consigned finished goods 1223 副产品 by-products 1224 在制品 work in process 1225 委外加工 work in process - outsourced 1226 原料 raw materials 1227 物料 supplies 1228 在途原物料 material
11、s and supplies in transit 1229 备抵存货跌价损失 allowance for reduction of inventory to market 125 预付费用 prepaid expenses 1251 预付薪资 prepaid payroll 1252 预付租金 prepaid rents 1253 预付保险费 prepaid insurance 1254 用品盘存 office supplies 1255 预付所得税 prepaid income tax 1258 其它预付费用 other prepaid expenses 126 预付款项 prepayme
12、nts 1261 预付货款 prepayment for purchases 1268 其它预付款项 other prepayments 128129 其它流动资产 other current assets 1281 进项税额 VAT paid ( or input tax) 1282 留抵税额 excess VAT paid (or overpaid VAT) 1283 暂付款 temporary payments 1284 代付款 payment on behalf of others 1285 员工借支 advances to employees 1286 存出保证金 refundabl
13、e deposits 1287 受限制存款 certificate of deposit-restricted 1291 递延所得税资产 deferred income tax assets 1292 递延兑换损失 deferred foreign exchange losses 1293 业主(股东)往来 owners(stockholders) current account 1294 同业往来 current account with others 1298 其它流动资产-其它 other current assets - other 13 基金及长期投资 funds and long-
14、term investments 131 基金 funds 1311 偿债基金 redemption fund (or sinking fund) 1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund 1314 退休基金 pension fund 1318 其它基金 other funds 132 长期投资 long-term investments 1321 长期股权投资 long-term equity investments 1322 长期债券投资 long-term bond inv
15、estments 1323 长期不动产投资 long-term real estate in-vestments 1324 人寿保险现金解约价值 cash surrender value of life insurance 1328 其它长期投资 other long-term investments 1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments 14 15 固定资产 property , plant, and equipment 141 土地 land 1411 土地 land 1418 土地-重估增值 land - revaluation increments 142 土地改良物 land improvements 1421 土地改良物 land improvements 1428 土地改良物 -重估增值 land improvements - revaluation increments 1429 累积折旧 -土地改良物 accumulated depreciation - land improvements 143 房屋及建物 buildings 1431 房屋及建物 buildings
