新会计准则 中英文会计科目对照表（★）.docx

新会计准则中英文会计科目对照表（★）

第一篇：新会计准则中英文会计科目对照表新会计准则中英文会计科目对照表2008-08-1106:31P.M.新会计准则中英文会计科目对照表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accountingsubject顺序号serialnumber编号codenumber会计科目名称accountingsubject会计科目适用范围accountingsubjectrangeofapplication一、资产类11001库存现金cashonhand1002银行存款bankdeposit51015其他货币资金othermonetarycapital91101交易性金融资产transactionmonetaryassets111121应收票据notesreceivable121122应收账款Accountreceivable131123预付账款accountprepaid141131应收股利pidendreceivable151132应收利息accruedinterestreceivable211231其他应收款accountsreceivable-others221241坏账准备haddebtsreserve281401材料采购procurementofmaterials291402在途物资materialsintransit301403原材料rawmaterials321406库存商品commoditystocks331407发出商品goodsintransit361412包装物及低值易耗品wrappageandlowvalueandeasilywornoutarticles421461存货跌价准备reserveagainststockpricedeclining431501待摊费用feestobeapportioned451521持有至到期投资holdinvestmentdue461522持有至到期投资减值准备holdinvestmentduereductionreserve471523可供出售金融资产financialassetsavailableforsale481524长期股权投资long-termstockownershipinvestment491525长期股权投资减值准备long-termstockownershipinvestmentreductionreserve501526投资性房地产investmentrealeastate511531长期应收款long-termaccountreceivable521541未实现融资收益unrealizedfinancingincome541601固定资产permanentassets551602累计折旧accumulateddepreciation561603固定资产减值准备permanentassetsreductionreserve571604在建工程constructioninprocess581605工程物资engineermaterial591606固定资产清理disposaloffixedassets601611融资租赁资产租赁专用financialleasingassetsexclusivelyforleasing611612未担保余值租赁专用unguaranteedresidualvalueexclusivelyforleasing621621生产性生物资产农业专用productivelivingassetsexclusivelyforagriculture631622生产性生物资产累计折旧农业专用productivelivingassetsaccumulateddepreciationexclusivelyforagriculture641623公益性生物资产农业专用non-profitlivingassetsexclusivelyforagriculture651631油气资产石油天然气开采专用oilandgasassetsexclusivelyforoilandgasexploitation661632累计折耗石油天然气开采专用accumulateddepletionexclusivelyforoilandgasexploitation671701无形资产intangibleassets681702累计摊销accumulatedamortization691703无形资产减值准备intangibleassetsreductionreserve701711商誉businessreputation711801长期待摊费用long-termdeferredexpenses721811递延所得税资产deferr