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1、新会计准则会计科目表（中英文对照）2天前| 阅读原文导读：财会英语，会计同学们必备，我们一起学习吧！一、资产类1 1001 库存现金 cash on ha nd2 1002 银行存款 bank deposit5 1015 其他货币资金 othe r mon eta ry capital9 1101 交易性金融资产 tran sacti on mon eta ry assets11 1121 应收票据 notes receivable12 1122 应收账款 Account receivable13 1123 预付账款 account prepaid14 1131 应收股利divide nd r
2、 eceivable15 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 pr ocu reme nt of mate rials29 1402 在途物资 mate rials in tran sit30 1403 原材料 raw mate rials32 1406 库存商品 commodity stocks33 1407 发出商品 goods in transit36 1412 包装物及低值易耗品 wr
3、appage and low value and easily wornout ar ticles42 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 due reduction reserve47 1523 可供出售金融资产 financial assets available for sale48 1524 长期股权投资 Ion g
4、-te rm stock owner ship in vestme nt49 1525 长期股权投资减值准备 Ion g-te rm stock owner ship in vestme nt r educti on r ese rve50 1526 投资性房地产 investment real eastate51 1531 长期应收款 Iong-term account receivable52 1541 未实现融资收益 unr ealized finan ci ng in come54 1601 固定资产 permanent assets55 1602 累计折旧 accumulated d
5、epreciation56 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 engin ee r mate rial59 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 leasi ng61 1612 未担保余值租赁专用 un gua ran teed residual value exclusively
6、for leasi ng62 1621 生产性生物资产 农业专用 productive living assets exclusively for agr icult ure63 1622生产性生物资产累计折旧农业专用productive living assets accumulated dep reciati on exclusively for agr icult ure64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agr icult ure65 1631油气资产 石油天然气开采专用oil and gas as
7、sets exclusively for oil and gas exploitati on66 1632 累计折耗石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitati on67 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 bus in ess r eputati on71 1801 长期待摊费用 l
8、ong-term deferred expenses72 1811 递延所得税资产 defe rred in come 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 advance
9、86 2211 应付职工薪酬 employee pay payable87 2221 应交税费 tax payable88 2231 应付股利 divide nd 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 defe rred in come100 2601 长期借款 money borrowed for long term101 2602
10、 长期债券 Iong-term bond106 2801 长期应付款 Iong-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 defe rred in come tax liabilities三、共同类112 3101 衍生工具 derivative tool113 3201 套期工具 ar bit rage tool114 3202 被套期项目 ar bit rage pr oject四、所
11、有者权益类115 4001 实收资本 paid-up capital116 4002 资本公积 contributed 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
12、发支出 research and development expenditures126 5401 工程施工 建造承包商专用 en gi nee ring co nstr uctio n exclusively for constr ucti on contr act or127 5402 工程结算 建造承包商专用 engineering settlement exclusively for constr ucti on contr act or128 5403 机械作业建造承包商专用 mecha nical ope rati on exclusively for constr ucti on
13、 contr act or六、损益类129 6001 主营业务收入 mai n busi ness in come130 6011 利息收入 金融共用 in te rest in come finan cial sha ring135 6051 其他业务收入 othe r bus in ess in come136 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 in come on in
14、 vestme nt142 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 expense145 6405 营业税金及附加 bus in ess tariff and ann ex146 6411 利息支出 金融共用 interest expense financial sharing155 6601 销售费用 marketing cost156 6602 管理费用 managing cost157 6603 财务费用 financial cost158 6604 勘探费用 expl or ation expe nse159 6701 资产减值损失 loss from asset devaluation160 6711 营业外支出 non ope rati ng expe nse161 6801 所得税 in come tax162 6901 以前年度损益调整 prior year profit and loss adjustment
