(word)新会计准则会计科目表(中英文对照).docVIP

新会计准则会计科目表 中英文对照 2013-01-23 来源:中国会计网 作者:编辑部 | 中国会计网-中国会计行业门户 | 会计论坛 中英文会计科目对照表如下:?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 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?43 1501 待摊费用 fees to be apportioned?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