新会计准则会计科目表(中英文对照)

一、资产类

11001 库存现金 cash on hand

21002 银行存款 bank deposit

51015 其他货币资金 other monetary capital

91101 交易性金融资产 transaction monetary assets

111121应收票据 notes receivable

121122应收账款 account receivable

131123预付账款 account prepaid

141131应收股利 dividend receivable

151132应收利息 accrued interest receivable

211231其他应收款 accounts receivable-others

221241坏账准备 had debts reserve

281401材料采购 procurement of materials

291402在途物资 materials in transit

301403原材料 raw materials

321406库存商品 commodity stocks

331407发出商品 goods in transit

361412包装物及低值易耗品 wrappage and low value and easily wornoutarticles

421461存货跌价准备 reserve against stock price declining 451521持有至到期投资 hold investment due

461522持有至到期投资减值准备 hold investment due reduction reserve

471523可供出售金融资产 financial assets available for sale

481524长期股权投资 long-term stock ownership investment 491525长期股权投资减值准备 long-term stock ownership investment reduction reserve

501526投资性房地产 investment realeastate

511531长期应收款 long-term account receivable

521541未实现融资收益 unrealized financing income

541601固定资产 permanent assets

551602累计折旧 accumulated depreciation

561603固定资产减值准备permanent assets reduction reserve

571604在建工程 construction in process

581605工程物资 engineer material

591606固定资产清理 disposal of fixed assets

601611融资租赁资产租赁专用 financial leasing assets exclusively for leasing

611612未担保余值租赁专用 unguaranteed residual value exclusively for leasing

621621生产性生物资产农业专用 productive living assets exclusively for agriculture

631622生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture 641623公益性生物资产农业专用 non-profit living assets exclusively for agriculture

651631油气资产石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation

661632累计折耗石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation

671701无形资产 intangible assets

681702累计摊销 accumulated amortization

691703无形资产减值准备 intangible assets reduction reserve

701711商誉 business reputation

711801长期待摊费用 long-term deferred expenses

721811递延所得税资产 deferred income tax assets

731901待处理财产损溢 waiting assets profit and loss

二、负债类 debt group

742001短期借款 short-term loan

812101交易性金融负债 transaction financial liabilities 832201应付票据 notes payable

842202应付账款 account payable

852205预收账款 item received inadvance

862211应付职工薪酬 employee pay payable

872221应交税费 tax payable

882231应付股利 dividend payable

892232应付利息 interest payable

902241其他应付款 other account payable

982411预计负债 estimated liabilities

992501递延收益 deferred income

1002601长期借款 money borrowed for long term

1012602长期债券 long-term bond

1062801长期应付款 long-term account payable

1072802未确认融资费用 unacknowledged financial charges 1082811专项应付款 special accounts payable

1092901递延所得税负债 deferred income tax liabilities 三、共同类

1123101衍生工具 derivative tool

1133201套期工具 arbitrage tool

1143202被套期项目 arbitrage project

四、所有者权益类

1154001实收资本 paid-up capital

1164002资本公积 contributed surplus