劳动竞赛方案新会计准则会计科目表（中英文对照）
在日常生活或是工作学习中，大家对作文都再熟悉不过了吧，作文是人们以书面形式表情达意的言语活动。那么，怎么去写作文呢？下面是小编整理的在线作文新会计准则会计科目表(中英文对照)，仅供参考，希望能够帮助到大家。
会 计科 目 accounting subject
顺序号serialnumber
编号code number
会计科目名称accountingsubject
会计科目适用范围accountingsubject range of application
一、资产类
1 1001 库存现金 cash on hand
2 1002 银行存款 bank deposit
5 1015 其他货币资金 other monetary capital
9 1101 交易性金融资产 transaction monetary assets
11 1121 应收票据 notes receivable
12 1122 应收账款 Account receivable
13 1123 预付账款 account prepaid
14 1131 应收股利 dividend receivable
15 1132 应收利息 accrued interest receivable
21 1231 其他应收款 accounts receivable-others
22 1241 坏账准备 had debts reserve
28 1401 材料采购 procurement of materials
29 1402 在途物资 materials in transit
30 1403 原材料 raw materials
32 1406 库存商品 commodity stocks
33 1407 发出商品 goods in transit
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles
42 1461 存货跌价准备 reserve against stock price declining
43 1501 待摊费用 fees to be apportioned
45 1521 持有至到期投资 hold investment due
46 1522 持有至到期投资减值准备 hold investment due reduction reserve
47 1523 可供出售金融资产 financial assets available for sale
48 1524 长期股权投资 long-term stock ownership investment
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve
50 1526 投资性房地产 investment real eastate
51 1531 长期应收款 long-term account receivable
52 1541 未实现融资收益 unrealized financing income
54 1601 固定资产 permanent assets
55 1602 累计折旧 accumulated depreciation
56 1603 固定资产减值准备permanent assets reduction reserve
57 1604 在建工程 construction in process
九霄 梦溪石58 1605 工程物资 engineer material
59 1606 固定资产清理 disposal of fixed assets
电视剧我哥我嫂60 1611 融资租赁资产租赁专用 financial leasing assetsexclusively for leasing
61 1612 未担保余值租赁专用 unguaranteed residual valueexclusively for leasing
62 1621 生产性生物资产农业专用 productive living assetsexclusively for agriculture
63 1622 生产性生物资产累计折旧农业专用 productive living assetsaccumulated depreciation exclusively for agriculture
64 1623 公益性生物资产农业专用 non-profit living assetsexclusively for agriculture
65 1631 油气资产石油天然气开采专用 oil and gas assetsexclusively for oil and gas exploitation
66 1632 累计折耗石油天然气开采专用 accumulated depletionexclusively for oil and gas exploitation
67 1701 无形资产 intangible assets
68 1702 累计摊销 accumulated amortization
69 1703 无形资产减值准备 intangible assets reduction reserve
70 1711 商誉 business reputation
71 1801 长期待摊费用 long-term deferred expenses
72 1811 递延所得税资产 deferred income tax assets
73 1901 待处理财产损溢 waiting assets profit and loss
二、负债类 debtgroup
74 2001 短期借款 short-term loan
floated
81 2101 交易性金融负债 transaction financial liabilities
湫的图片83 2201 应付票据 notes payable
84 2202 应付账款 account payable
85 2205 预收账款 item received in advance
86 2211 应付职工薪酬 employee pay payable
87 2221 应交税费 tax payable
88 2231 应付股利 dividend payable
89 2232 应付利息 interest payable
90 2241 其他应付款 other account payable
97 2401 预提费用 withholding expenses
98 2411 预计负债 estimated liabilities
99 2501 递延收益 deferred income
100 2601 长期借款 money borrowed for long term
101 2602 长期债券 long-term bond
106 2801 长期应付款 long-term account payable
107 2802 未确认融资费用 unacknowledged financial charges
108 2811 专项应付款 special accounts payable
109 2901 递延所得税负债 deferred income tax liabilities
三、共同类
112 3101 衍生工具 derivative tool
113 3201 套期工具 arbitrage tool
114 3202 被套期项目 arbitrage project
四、所有者权益类
115 4001 实收资本 paid-up capital
116 4002 资本公积 contributed surplus
117 4101 盈余公积 earned surplus
119 4103 本年利润 profit for the current year
120 4104 利润分配 allocation of profits
121 4201 库存股 treasury stock
五、成本类
122 5001 生产成本 production cost
123 5101 制造费用 cost of production
124 5201 劳务成本 service cost
125 5301 研发支出 research and development expenditures
126 5401 工程施工建造承包商专用 engineering constructionexclusively for construction contractor
127 5402 工程结算建造承包商专用 engineering settlementexclusively for construction contractor
128 5403 机械作业建造承包商专用 mechanical operationexclusively for construction contractor
六、损益类
129 6001 主营业务收入 main business income
130 6011 利息收入金融共用 interest income financialsharing
135 6051 其他业务收入 other business income
136 6061 汇兑损益金融专用 exchange gain or lossexclusively for finance
137 6101 公允价值变动损益 sound value flexible loss and profit
138 6111 投资收益 income on investment
142 6301 营业外收入 nonrevenue receipt
痤疮的最佳方法143 6401 主营业务成本 main business cost
144 6402 其他业务支出 other business expense
145 6405 营业税金及附加 business tariff and annex