中英文会计科目对照表Word格式.docx

中英文会计科目对照表Word格式.docx

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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wrappageandlowvalueandeasilywornoutarticles

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-termstockownershipinvestmentreductionreserve

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unguaranteedresidualvalueexclusivelyforleasing

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

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

641623公益性生物资产农业专用non-profitlivingassetsexclusivelyforagriculture

651631油气资产石油天然气开采专用oilandgasassetsexclusivelyforoilandgasexploitation

661632累计折耗石油天然气开采专用accumulateddepletionexclusivelyforoilandgasexploitation

671701无形资产intangibleassets

681702累计摊销accumulatedamortization

691703无形资产减值准备intangibleassetsreductionreserve

701711商誉businessreputation

711801长期待摊费用long-termdeferredexpenses

721811递延所得税资产deferredincometaxassets

731901待处理财产损溢waitingassetsprofitandloss

二、负债类debtgroup

742001短期借款short-termloan

812101交易性金融负债transactionfinancialliabilities

832201应付票据notespayable

842202应付账款accountpayable

852205预收账款itemreceivedinadvance

862211应付职工薪酬employeepaypayable

872221应交税费taxpayable

882231应付股利dividendpayable

892232应付利息interestpayable

902241其他应付款otheraccountpayable

972401预提费用withholdingexpenses

982411预计负债estimatedliabilities

992501递延收益deferredincome

1002601长期借款moneyborrowedforlongterm

1012602长期债券long-termbond

1062801长期应付款long-termaccountpayable

1072802未确认融资费用unacknowledgedfinancialcharges

1082811专项应付款specialaccountspayable

1092901递延所得税负债deferredincometaxliabilities

三、共同类

1123101衍生工具derivativetool

1133201套期工具arbitragetool

1143202被套期项目arbitrageproject

四、所有者权益类

1154001实收资本paid-upcapital

1164002资本公积contributedsurplus

1174101盈余公积earnedsurplus

1194103本年利润profitforthecurrentyear

1204104利润分配allocationofprofits

1214201库存股treasurystock

五、成本类

1225001生产成本productioncost

1235101制造费用costofproduction

1245201劳务成本servicecost

1255301研发支出researchanddevelopmentexpenditures

1265401工程施工建造承包商专用engineeringconstructionexclusivelyforconstructioncontractor

1275402工程结算建造承包商专用engineeringsettlementexclusivelyforconstructioncontractor

1285403机械作业建造承包商专用mechanicaloperationexclusivelyforconstructioncontractor

六、损益类

1296001主营业务收入mainbusinessincome

1306011利息收入金融共用interestincomefinancialsharing

1356051其他业务收入otherbusinessincome

1366061汇兑损益金融专用exchangegainorlossexclusivelyforfinance

1376101公允价值变动损益soundvalueflexiblelossandprofit

1386111投资收益incomeoninvestment

1426301营业外收入nonrevenuereceipt

1436401主营业务成本mainbusinesscost

1446402其他业务支出otherbusinessexpense

1456405营业税金及附加businesstariffandannex

1466411利息支出金融共用interestexpensefinancialsharing

1556601销售费用marketingcost1566602管理费用managingcost

1576603财务费用financialcost1586604勘探费用explorationexpense

1596701资产减值损失lossfromassetdevaluation

1606711营业外支出nonoperatingexpense1616801所得税incometax

1626901以前年度损益调整prioryearprofitandlossadjustment

一、资产类Assets

流动资产Currentassets

货币资金Cashandcashequivalents

1001现金Cash

1002银行存款Cashinbank

1009其他货币资金Othercashandcashequivalents

100901外埠存款OthercityCashinbank

100902银行本票Cashierscheque

100903银行