新会计准则科目名称中英文对照
A/C Code科目代码 A/C Name 科目名称
1001 Cash 库存现金
1002 Bank Deposit 银行存款
1012 Other Cash and Cash Equivalents 其他货币资金
1101 Transaction Monetary Assets 交易性金融资产
1121 Note Receivable 应收票据
1122 Account Receivable 应收账款
1123 Advance Payment 预付账款
1131 Dividend Receivable 应收股利
1132 Interest Receivable 应收利息
1221 Other Receivables 其他应收款
1231 Bad Debt Provision 坏账准备
1321 Agency Assets 代理业务资产
1401 Materials Purchasing 材料采购
1402 Material in Transit 在途物资
1403 Raw Material 原材料
1404 Material Cost Variance 材料成本差异
1405 Goods on Hand 库存商品
1406 Merchandise Shipped 发出商品
1407 Differences Between Purchasing and Selling Price 商品进销差价
1408 Material on Consignment for Further Processing 委托加工物资
1471 Allowance for Inventory Devaluation 存货跌价准备
1501 Investment from Holding till Maturity 持有至到期投资
1502 Allowance for Investment Devaluation from Holding till Maturity 持有至到期投资减值准备
1503 Monetary Assets Available for Selling 可供出售金融资产
1511 Long Term Equity Interest Investment 长期股权投资
1512 Long Term Equity Investment 长期股权投资减值准备
1521 Investment Real Estate 投资性房地产
1531 Long Term Receivable 长期应收款
1532 Unrealized Financing Income 未实现融资收益
1601 Fixed Asset 固定资产
1602 Accumulated Depreciation 累计折旧
1603 Fixed Asset Depreciation Reserves 固定资产减值准备
1604 Construction in Progress 在建工程
1605 Project Material 工程物资
1606 Disposal of Fixed Asset 固定资产清理
1701 Intangible Property 无形资产
1702 Accumulated Amortisation 累计摊销
1703 Allowance for Intangible Property Devaluation 无形资产减值准备
1711 Goodwill 商誉
1801 Long Term Unamortised Expenditure 长期待摊费用
1811 Deferred Income Tax Asset 递延所得税资产
1901 Property in Suspense Loss or Surplus 待处理财产损溢
2001 Short Term borrowing 短期借款
2101 Transactional Financial Liabilities 交易性金融负债
2201 Notes Payable 应付票据
2202 Account Payable 应付账款
2203 Advances from Customer 预收账款
2211 Accrued Wages 应付职工薪酬
2221 Tax Payable 应交税费
2231 Accrued Interest 应付利息
2232 Dividends Payable 应付股利
2241 Other Payables 其他应付款
2314 Liability for Agency Business 代理业务负债
2401 Deferred Income 递延收益
2501 Long Term Loan 长期借款
2502 Long Term Bond 长期债券
2701 Long Term Account Payable 长期应付款
2702 Unacknowledged Financial Charges 未确认融资费用
2711 Special Payable 专项应付款
2801 Anticipation Liabilities 预计负债
2901 Deferred Income Tax Liability 递延所得税负债
3101 Derivative Instruments 衍生工具
3201 Hedging Instrument 套期工具
3202 Hedged Item 被套期项目
4001 Paid-up Capital 实收资本
4002 Capital Reserve 资本公积
4101 Surplus from Profits 盈余公积
4103 YTD Profit 本年利润
4104 Profit appropriation 利润分配
4201 Treasury Stock 库存股
5001 Production Cost 生产成本
5101 Manufacturing Overhead 制造费用
5201 Service Costs 劳务成本
5301 Research and Development Expenditure 研发支出
6001 Principal Business Revenue 主营业务收入
6051 Revenue from Other Sales 其他业务收入
6101 Fair Value Variable Loss and Profit 公允价值变动损益
6111 Investment Income 投资收益
6301 Non-operating Revenue 营业外收入
6401 Principal Business Cost 主营业务成本
6402 Cost for Other Sales 其他业务支出
6405 Tax and Associate Charge on Principal Business 营业税金及附加
6601 Selling Expense 销售费用
6602 Administrative Expenses 管理费用
6603 Financial Expense 财务费用
6604 Exploration Expense 勘探费用
6701 Loss on Devaluation of Assets 资产减值损失
6711 Non-operating Expenditure 营业外支出
6801 Income Tax 所得税
6901 Prior Year Adjustment 以前年度损益调整
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