2021年新会计准则会计科目表中英文对照

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 HYPERLINK""\t"_blank"会计科目名称accountingsubject 会计科目合用范畴accountingsubjectrangeofapplication 一、HYPERLINK""\t"_blank"资产类11001 库存钞票cashonhand 21002 银行存款bankdeposit 51015其她货币资金othermonetarycapital 91101交易性金HYPERLINK""\t"_blank"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其她应收款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HYPERLINK""\t"_blank"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合计折旧accumulateddepreciation 561603固定资产减值准备permanentassetsreductionreserve 571604在建 工程 路基工程安全技术交底工程项目施工成本控制工程量增项单年度零星工程技术标正投影法基本原理 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生产性生物资产合计折旧农业专用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合计折耗石油天然气开采专用accumulateddepletionexclusivelyforoilandgasexploitation 671701无形资产intangibleassets 681702合计摊销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待解决财产损溢waitingassetsprofitandloss 二、HYPERLINK""\t"_blank"负债类 debtgroup74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其她应付款otheraccountpayable 972401预提费用withholdingexpenses 982411预测负债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、HYPERLINK""\t"_blank"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利润分派allocationofprofits 1214201库存股treasurystock 五、HYPERLINK""\t"_blank"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、HYPERLINK""\t"_blank"损益类1296001主营业务收入mainbusinessincome 1306011利息收入金融共用interestincomefinancialsharing 1356051其她业务收入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其她业务支出otherbusinessexpense 1456405 HYPERLINK""\t"_blank"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此前年度损益调节prioryearprofitandlossadjustment