2023年新会计准则会计科目表中英文对照.pdf

新会计准则会计科目表(中英文对照)

会计科目accountingsubject

顺序号serialnumber

编号codenumber

会计科目名称accountingsubject

会计科目合用范围accountingsubjectrangeofapplication

一、资产类

11001库存钞票cashonhand

21002银行存款bankdeposit

51015其他货币资金othermonetarycapital

91101交易性金融资产transactionmonetaryassets

111121应收票据notesreceivable

121122应收账款Accountreceivable

131123预付账款accountprepaid

141131应收股利dividendreceivable

151132应收利息accruedinterestreceivable

211231其他应收款accountsreceivable-others

221241坏账准备haddebtsreserve

281401材料采购procurementofmaterials

291402在途物资materialsintransit

301403原材料rawmaterials

321406库存商品commoditystocks

331407发出商品goodsintransit

361412包装物及低值易耗品wrappageandlowvalueandeasilywornout

articles

421461存货跌价准备reserveagainststockpricedeclining

431501待摊费用feestobeapportioned

451521持有至到期投资holdinvestmentdue

461522持有至到期投资减值准备holdinvestmentduereductionreserve

471523可供出售金融资产financialassetsavailableforsale

481524长期股权投资long-termstockownershipinvestment

491525长期股权投资减值准备long-termstockownershipinvestment

reductionreserve

501526投资性房地产investmentrealeastate

511531长期应收款long-termaccountreceivable

521541未实现融资收益unrealizedfinancingincome

541601固定资产permanentassets

551602累计折旧accumulateddepreciation

561603固定资产减值准备permanentassetsreductionreserve

571604在建工程constructioninprocess

581605工程物资engineermaterial

591606固定资产清理disposaloffixedassets

601611融资租赁资产租赁专用financialleasingassetsexclusivelyforleasing

611612未担保余值租赁专用unguaranteedresidualvalueexclusivelyfor

leasing

621621生产性生物资产农业专用productivelivingassetsexclusivelyfor

agriculture

631622生产性