新准则下中英文会计科目对照表如下
会计科目中英对照表会计科目accou
ti
gsubject
顺序号serial
umber
编号code
umber
会计科目名称accou
ti
gsubject
会计科目适用范围accou
ti
gsubjectra
geofapplicatio
一、资产类11001
库存现金casho
ha
d
21002银行存款ba
kdeposit
51015其他货币资金othermo
etarycapital
91101交易性金融资产tra
sactio
mo
etaryassets
111121应收票据
otesreceivable
121122应收账款Accou
treceivable
131123预付账款accou
tprepaid
141131应收股利divide
dreceivable
151132应收利息accruedi
terestreceivable
211231其他应收款accou
tsreceivableothers
221241坏账准备haddebtsreserve
281401材料采购procureme
tofmaterials
291402在途物资materialsi
tra
sit
301403原材料rawmaterials
321406库存商品commoditystocks
f331407发出商品goodsi
tra
sit
361412包装物及低值易耗品wrappagea
dlowvaluea
deasilywor
outarticles
421461存货跌价准备reserveagai
ststockpricedecli
i
g
431501待摊费用feestobeapportio
ed
451521持有至到期投资holdi
vestme
tdue
461522持有至到期投资减值准备holdi
vestme
tduereductio
reserve
471523可供出售金融资产fi
a
cialassetsavailableforsale
481524长期股权投资lo
gtermstockow
ershipi
vestme
t
491525长期股权投资减值准备lo
gtermstockow
ershipi
vestme
treductio
reserve
501526投资性房地产i
vestme
trealeastate
511531长期应收款lo
gtermaccou
treceivable
521541未实现融资收益u
realizedfi
a
ci
gi
come
541601固定资产perma
e
tassets
551602累计折旧accumulateddepreciatio
561603固定资产减值准备perma
e
tassetsreductio
reserve
571604在建工程co
structio
i
process
581605工程物资e
gi
eermaterial
591606固定资产清理disposaloffixedassets
601611融资租赁资产租赁专用fi
a
cialleasi
gassetsexclusivelyforleasi
g
611612未担保余值租赁专用u
guara
teedresidualvalueexclusivelyforleasi
g
621621生产性生物资产农业专用productivelivi
gassetsexclusivelyforagriculture
631622生产性生物资产累计折旧农业专用productivelivi
gassetsaccumulateddepreciatio
exclusivelyfor
fagriculture
641623公益性生物资产农业专用
o
profitlivi
gassetsexclusivelyforagriculture
651631油气资产石油天然气开采专用oila
dgasassetsexclusivelyforoila
dgasexploitatio
661632累计折耗石油天然气开采专用accumulateddepletio
exclusivelyforoila
dgasexploitatio
671701无形资产i
ta
gibleassets
681702累计摊销accumulatedamortizatio
691703无形资产减值准备i
ta
gibleassetsreductio
reserve
701711商誉busi
essreputatio
711801长期待摊费用lo
gtermdeferredexpe
ses
721811递延所得税资产deferredir