最新会计科目明细表 .pdfVIP

最新会计科目明细表

篇一：最新会计科目明细表(中英)

最新会计科目明细表（中英）

中英文会计科目对照表如下:

会计科目accountingsubject

顺序号serialnumber

编号codenumber

会计科目名称accountingsubject

会计科目适用范围accountingsubjectrangeofapplication

最新的会计科目uptodateaccountingsubject

一、资产类

11001库存现金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wrappageandlowvalueandeasily

wornoutarticles

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holdinvestmentduereduction

reserve

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investmentrealestate

511531长期应收款long-termaccountreceivable

521541未实现融资收益uealizedfinancingincome

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financialleasingassets

exclusivelyforleasing

611612未担保余值租赁专用unguaranteedresidualvalue

exclusivelyforleasing

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

exclusivelyforagriculture

631622生产性生物资产累计折旧农业专用productivelivingasset