2021年新會(huì)計(jì)準(zhǔn)則會(huì)計(jì)科目表中英文對(duì)照

新會(huì)計(jì)準(zhǔn)則會(huì)計(jì)科目表（中英文對(duì)照）會(huì)計(jì)科目accountingsubject順序號(hào)serialnumber編號(hào)codenumber會(huì)計(jì)科目名稱accountingsubject會(huì)計(jì)科目合用范疇accountingsubjectrangeofapplication一、資產(chǎn)類1001庫(kù)存鈔票cashonhand1002銀行存款bankdeposit51015其她貨幣資金othermonetarycapitai91101交易性金融資產(chǎn)transactionmonetaryassets1121應(yīng)收票據(jù)notesreceivable1122應(yīng)收賬款A(yù)ccountreceivable1123預(yù)付賬款accountprepaid1131應(yīng)收股利dividendreceivable1132應(yīng)收利息accruedinterestreceivable211231其她應(yīng)收款accountsreceivable-others221241壞賬準(zhǔn)備haddebtsreserve281401材料采購(gòu)procurementofmaterials291402在途物資materialsintransit301403原材料rawmaterials321406庫(kù)存商品commoditystocks331407發(fā)出商品goodsintransit361412包裝物及低值易耗品wrappageandlowvalueandeasilywornoutarticles421461存貨跌價(jià)準(zhǔn)備reserveagainststockpricedeclining431501待攤費(fèi)用feestobeapportioned451521持有至到期投資holdinvestmentdue461522持有至到期投資減值準(zhǔn)備hoidinvestmentduereductionreserve471523可供出售金融資產(chǎn)financialassetsavailableforsale481524長(zhǎng)期股權(quán)投資long-termstockownershipinvestment491525長(zhǎng)期股權(quán)投資減值準(zhǔn)備long-termstockownershipinvestmentreductionreserve501526投資性房地產(chǎn)investmentrealeastate511531長(zhǎng)期應(yīng)收款long-termaccountreceivable521541未實(shí)現(xiàn)融資收益unrealizedfinancingincome541601固定資產(chǎn)permanentassets551602合計(jì)折舊accumulateddepreciation561603固定資產(chǎn)減值準(zhǔn)備permanentassetsreductionreserve571604在建工程construetioninprocess581605工程物資engineermaterial591606固定資產(chǎn)清理disposaloffixedassets601611融資租賃資產(chǎn)租賃專用finaneialleasingassetsexclusivelyforleasing611612未擔(dān)保余值租賃專用unguaranteedresidualvalueexclusivelyforleasing621621生產(chǎn)性生物資產(chǎn)農(nóng)業(yè)專用productivelivingassetsexclusivelyforagriculture631622生產(chǎn)性生物資產(chǎn)合計(jì)折舊農(nóng)業(yè)專用productivelivingassetsaccumulateddepreciationexclusivelyforagriculture641623公益性生物資產(chǎn)農(nóng)業(yè)專用non-profitlivingassetsexclusivelyforagriculture651631油氣資產(chǎn)石油天然氣開(kāi)采專用oilandgasassetsexclusivelyforoilandgasexploitation661632合計(jì)折耗石油天然氣開(kāi)采專用accumulateddepletionexclusivelyforoilandgasexploitation671701無(wú)形資產(chǎn)intangibleassets681702合計(jì)攤銷accumulatedamortization691703無(wú)形資產(chǎn)減值準(zhǔn)備intangibleassetsreductionreserve701711商譽(yù)businessreputation711801長(zhǎng)期待攤費(fèi)用long-termdeferredexpenses721811遞延所得稅資產(chǎn)deferred!ncometaxassets731901待解決財(cái)產(chǎn)損溢waitingassetsprofitandloss二、負(fù)債類debtgroup74短期借款short-termloan812101交易性金融負(fù)債transactionfinancialllabilities832201應(yīng)付票據(jù)notespayable842202應(yīng)付賬款accountpayable852205預(yù)收賬款itemreceivedinadvance862211應(yīng)付職工薪酬employeepaypayable872221應(yīng)交稅費(fèi)taxpayable882231應(yīng)付股利dividendpayable

90979899100101106107108109三、112113114四、115116117119120121892232應(yīng)付利息interestpayable892241其她應(yīng)付款otheraccountpayable2401預(yù)提費(fèi)用withholdingexpenses2411預(yù)測(cè)負(fù)債estimatedllabilities2501遞延收益deferredincome2601長(zhǎng)期借款moneyborrowedforlongterm2602長(zhǎng)期債券long-termbond2801長(zhǎng)期應(yīng)付款long-termaccountpayable2802未確認(rèn)融資費(fèi)用unacknowledgedfinancialcharges2811專項(xiàng)應(yīng)付款specialaccountspayable2901遞延所得稅負(fù)債deferredincometaxliabilities共同類3101衍生工具derivativetool3201套期工具arbitragetool3202被套期項(xiàng)目arbitrageproject所有者權(quán)益類4001實(shí)收資本paid-upcapital4002資本公積contributedsurplus4101盈余公積earnedsurplus4103本年利潤(rùn)profitforthecurrentyear4104利潤(rùn)分派allocationofprofits4201庫(kù)存股treasurystock

五、成本類1225001生產(chǎn)成本productioncost1235101制造費(fèi)用costofproduction1245201勞務(wù)成本servicecost1255301研發(fā)支出resea1265401工程施建造承包商專用engineeringconstruetionexclusivelyforconstruetioncontractor12754021225001生產(chǎn)成本productioncost1235101制造費(fèi)用costofproduction1245201勞務(wù)成本servicecost1255301研發(fā)支出resea1265401工程施建造承包商專用engineeringconstruetionexclusivelyforconstruetioncontractorengineeringsettlementexclusivelyforconstruetioncontractor1285403機(jī)械作業(yè)建造承包商專用mechanicaloperationexclusivelyforconstruetioncontractor六、損益類1296001主營(yíng)業(yè)務(wù)收入mainbusinessincome1306011利息收入金融共用interestincomefinancialsharing1356051其她業(yè)務(wù)收入otherbusinessincome1366061T匚兌損益金融專用exchangegainorlossexclusivelyforfinance1376101公允價(jià)值變動(dòng)損益soundvalueflexiblelossandprofit1386111投資收益incomeoninvestment1426301營(yíng)業(yè)外收入nonrevenuereceipt1436401主營(yíng)業(yè)務(wù)成本mainbusinesscost1446402其她業(yè)務(wù)支出otherbusinessexpense1456405營(yíng)業(yè)稅金及附加businesstariffandannex1466411利息支出金融共用interestexpensefinaneialsharing1556601銷售費(fèi)用marketingcost1566602管理費(fèi)用managingcos