第一篇：新會計準則下中英文會計科目名稱和編號對照表及核算內(nèi)容

新會計準則下中英文會計科目名稱和編號對照表及核算內(nèi)容

會計科目名稱和編號

順序

Chart of Accounts

NO.編號

名稱

Code number

Subject 號

一、資產(chǎn)類 1001 庫存現(xiàn)金 2 1002 銀行存款 3 1003 存放中央銀行款項 4 1011 存放同業(yè) 5 1012 其他貨幣資金 6 1021 結(jié)算備付金 7 1031 存出保證金 8 1101 交易性金融資產(chǎn) 9 1111 買入返售金融資產(chǎn) 10 1121 應(yīng)收票據(jù) 11 1122 應(yīng)收賬款 12 1123 預(yù)付賬款 13 1131 應(yīng)收股利 14 1132 應(yīng)收利息 15 1201 應(yīng)收代位追償款 16 1211 應(yīng)收分保賬款 17 1212 應(yīng)收分保合同準備金 18 1221 其他應(yīng)收款 19 1231 壞賬準備 20 1301 貼現(xiàn)資產(chǎn) 21 1302 拆出資金 22 1303 貸款 23 1304 貸款損失準備 24 1311 代理兌付證券 25 1321 代理業(yè)務(wù)資產(chǎn) 26 1401 材料采購 27 1402 在途物資 28 1403 原材料 29 1404 材料成本差異 30 1405 庫存商品 31 1406 發(fā)出商品 32 1407 商品進銷差價 33 1408 委托加工物資 34 1411 周轉(zhuǎn)材料 35 1421 消耗性生物資產(chǎn)

I.Assets 1001 Cash in hand 2 1002 Cash in bank 1003 Deposit in central bank 4 1011 Deposit in same trade 5 1012 Other monetary assets 1021 Deposit reservation for balance 7 1031 Refundable Deposits 1101 Held for trading financial assets 9 1111 Buying back the sale of financial assets 10 1121 Notes receivable 11 1122 Account receivable 12 1123 Prepaid accounts 13 1131 Dividend receivable 14 1132 Accrued interest receivable 15 1201 Subrogation receivable 16 1211 Reinsurance account receivable 1212 Receivable deposit for due of reinsurance 18 1221 Other account receivable 19 1231 Bad debit reserve 1301 Deposit of capital discounted 1302 Lendings to banks and other financial institutions 22 1303 Loans 1304 Loans impairment reserve 24 1311 Vicariously cashed securities 25 1321 Capital in vicarious business 26 1401 Procurement of materials 27 1402 Material in transit 28 1403 Raw material 1404 Material cost variance 30 1405 Commodity stocks 31 1406 Goods in transit

1407 Difference between purchase and sales of commodities 33 1408 Materials of consigned processing 34 1411 Revolving material

1ge35

1421

Consumptive biological assets

aP

1431 37 1441 38 1451 39 1461 40 1471 41 1501 42 1502 43 1503 44 1511 45 1512 46 1521 47 1531 48 1532 49 1541 50 1601 51 1602 52 1603 53 1604 54 1605 55 1606 56 1611 57 1621 58 1622 59 1623 60 1631 61 1632 62 1701 63 1702 64 1703 65 1711 66 1801 67 1811 68 1821 69 1901

2001 71 2002 72 2003 73 2004 74 2011 75 2012 76 2021 77 2101 78 2111 貴金屬 抵債資產(chǎn) 損余物資 融資租賃資產(chǎn) 存貨跌價準備 持有至到期投資 持有至到期投資減值準備 可供出售金融資產(chǎn) 長期股權(quán)投資 長期股權(quán)投資減值準備 投資性房地產(chǎn) 長期應(yīng)收款 未實現(xiàn)融資收益 存出資本保證金 固定資產(chǎn) 累計折舊 固定資產(chǎn)減值準備 在建工程 工程物資 固定資產(chǎn)清理 未擔(dān)保余值 生產(chǎn)性生物資產(chǎn) 生產(chǎn)性生物資產(chǎn)累計折舊 公益性生物資產(chǎn) 油氣資產(chǎn) 累計折耗 無形資產(chǎn) 累計攤銷 無形資產(chǎn)減值準備 商譽 長期待攤費用 遞延所得稅資產(chǎn) 獨立賬戶資產(chǎn) 待處理財產(chǎn)損溢

二、負債類

短期借款 存入保證金 拆入資金 向中央銀行借款 吸收存款 同業(yè)存放 貼現(xiàn)負債 交易性金融負債 賣出回購金融資產(chǎn)款

1431 37 1441 38 1451 39 1461 40 1471 41 1501 42 1502 43 1503 44 1511 45 1512 46 1521 47 1531 48 1532 49 1541 50 1601 51 1602 52 1603 53 1604 54 1605 55 1606 56 1611 57 1621 58 1622 59 1623 60 1631 61 1632 62 1701 63 1702 64 1703 65 1711 66 1801 67 1811 68 1821 69 1901

2001 71 2002 72 2003 73 2004 74 2011 75 2012 76 2021 77 2101

2111

Expensive metals

Capital for debts payment

Salvage value of insured properties Financial leasing assets

Reserve against stock price declining Held-To-Maturity investment

Reserve for Held-to-maturity investment impairment Financial assets available for sale Long-term equity investment

Reserve for long-term investment impairment Investment real estate Long-term accounts receivable Unrealized financing profits Deposit for capital recognizance fixed assets

Accumulative depreciation

Reserve for fixed assets impairment Construction in progress Engineering materials Disposal of fixed assets Unguaranteed residual value Productive living assets

Accumulated depreciation of productive living assets Non-profit living assets Oil and gas assets Accumulated depreciation Intangible assets Accumulated amortization

Reserve for intangible assets impairment Goodwill

Long-term deferred expenses Deferred income tax assets Assets of independent accounts Unsettled assets profit and loss

II.Liabilities

Short-term borrowings

Deposit received for recognizance

Borrowings from banks and other financial institutions Borrowings from central bank Savings absorption

Due from placements with banks and other financial institutions

Liabilities of capital discounted Transactional monetary liabilities 2geFinancial assets sold for repurchase

aP

2201 80 2202 81 2203 82 2211 83 2221 84 2231 85 2232 86 2241 87 2251 88 2261 89 2311 90 2312 91 2313 92 2314 93 2401 94 2501 95 2502 96 2601 97 2602 98 2611 99 2621 100 2701 101 2702 102 2711 103 2801 104 2901

3001 106 3002 107 3101 108 3201 109 3202

4001 111 4002 112 4101 113 4102 114 4103 115 4104 116 4201

5001 118 5101 119 5201 120 5301 應(yīng)付票據(jù) 應(yīng)付賬款 預(yù)收賬款 應(yīng)付職工薪酬 應(yīng)交稅費 應(yīng)付利息 應(yīng)付股利 其他應(yīng)付款 應(yīng)付保單紅利 應(yīng)付分保賬款 代理買賣證券款 代理承銷證券款 代理兌付證券款 代理業(yè)務(wù)負債 遞延收益 長期借款 應(yīng)付債券 未到期責(zé)任準備金 保險責(zé)任準備金 保戶儲金 獨立賬戶負債 長期應(yīng)付款 未確認融資費用 專項應(yīng)付款 預(yù)計負債 遞延所得稅負債

三、共同類

清算資金往來 貨幣兌換 衍生工具 套期工具 被套期項目

四、所有者權(quán)益類 實收資本 資本公積 盈余公積 一般風(fēng)險準備 本年利潤 利潤分配 庫存股

五、成本類

生產(chǎn)成本 制造費用 勞務(wù)成本 研發(fā)支出

2201 80 2202 81 2203 82 2211 83 2221 84 2231 85 2232 86 2241 87 2251 88 2261 89 2311 90 2312 91 2313 92 2314 93 2401 94 2501 95 2502 96 2601 97 2602 98 2611 99 2621 100 2701 101 2702 102 2711 103 2801 104 2901

3001 106 3002 107 3101 108 3201 109 3202

4001 111 4002 112 4101 113 4102 114 4103 115 4104 116 4201

5001 118 5101 119 5201

120

5301

Notes payable Accounts payable

Account receivable in advance Payroll payable Tax payable

Accrued interest payable Dividend payable Other accounts payable

Dividend payable for the Insured Dividend payable for reinsurance

Receivings from vicariously traded securities Receivings from vicariously sold securities Receivings from vicariously cashed securities Liabilities from vicarious business Deferred profits Long-term borrowings Long-term bonds

Deposit for undue duty of reinsurance Deposit for due of insurance Deposit of the Insured

Liabilities of independent accounts Long-term accounts payable Unsettled financing expenses Special accounts payable Estimated liabilities

Deffered income tax liabilities

III.Common accounts

Liquidation of inter bank business Foreign exchange Buy and Sale Derivation tool Arbitrage tools Arbitraged items

IV.Owner's Equities

Paid-in capital Capital surplus Earned surplus Generic risk reserve Current year profits Allocation of profits Treasury share

V.Cost

Production costs manufacturing expenditures Service costs

3Research and development expenditures geaP

124 125 126 127 128 5401 5402 5403 6001 6011 6021 6031 6041 工程施工 工程結(jié)算 機械作業(yè)

六、損益類

主營業(yè)務(wù)收入 利息收入 手續(xù)費及傭金收入 保費收入 租賃收入

124 125 126 127 128 5401 5402 5403 6001 6011 6021 6031 6041 Engineering construction Engineering settlement Mechanical operations

VI.Profit & Loss

Main operating revenue Interest income Commission income Premium income Leasehold income 129 6051 其他業(yè)務(wù)收入 130 6061 匯兌損益 131 6101 公允價值變動損益 132 6111 投資收益

6201 攤回保險責(zé)任準備金 134 6202 攤回賠付支出 135 6203 攤回分保費用 136 6301 營業(yè)外收入 137 6401 主營業(yè)務(wù)成本 138 6402 其他業(yè)務(wù)成本 139 6403 營業(yè)稅金及附加 140 6411 利息支出 141 6421 手續(xù)費及傭金支出 142 6501 提取未到期責(zé)任準備金 143 6502 提取保險責(zé)任準備金 144 6511 賠付支出 145 6521 保單紅利支出 146 6531 退保金 147 6541 分出保費 148 6542 分保費用 149 6601 銷售費用 150 6602 管理費用 151 6603 財務(wù)費用 152 6604 勘探費用 153 6701 資產(chǎn)減值損失 154 6711 營業(yè)外支出 155 6801 所得稅費用 156 6901 以前年度損益調(diào)整

6051 Other business income 130 6061 Exchange gain or loss

6101 Profit and loss from fair value changes 132 6111 Income on investment 133 6201 Amortized deposit for duty 134 6202 Amortized compensation expenses 135 6203 Amortized reinsurance expenditures 136 6301 Non-operating income 137 6401 Main operating cost 138 6402 Other operating cost

6403 Business taxes and surcharges 140 6411 Interest expenses 141 6421 Commission expenses

6501 Appropriation of deposit for undue duty 143 6502 Appropriation of deposit for duty 144 6511 Compensation expenses

6521 Dividend expenses for the Insured 146 6531 Loan value

6541 Reinsurance premium 148 6542 Reinsurance expenses 149 6601 Selling expenses

6602 General and administrative expenses 151 6603 Financial expenses 152 6604 Prospecting cost 153 6701 Assets devaluation 154 6711 Non-operating expenses 155 6801 Income tax

156

6901

Profit and loss adjustment of former years

4geaP

會計科目和主要賬務(wù)處理 參考財政部關(guān)于企業(yè)會計準則應(yīng)用指南。

附錄-會計科目和主要賬務(wù)處理

Page5

第二篇：新準則下中英文會計科目對照表2011

新準則下中英文會計科目對照表如下:

會計科目中英對照表會計科目 accounting subject

順序號serial number編號code number會計科目名稱accounting subject會計科目適用范圍accounting subject range of application

一、資產(chǎn)類1001 庫存現(xiàn)金 cash on hand1002 銀行存款 bank deposit1015 其他貨幣資金 other monetary capital1101 交易性金融資產(chǎn) transaction monetary assets1121 應(yīng)收票據(jù) notes receivable1122 應(yīng)收賬款 Account receivable1123 預(yù)付賬款 account prepaid1131 應(yīng)收股利 dividend receivable1132 應(yīng)收利息 accrued interest receivable1231 其他應(yīng)收款 accounts receivable-others1241 壞賬準備 had debts reserve1401 材料采購 procurement of materials1402 在途物資 materials in transit1403 原材料 raw materials

1406 庫存商品 commodity stocks

1407 發(fā)出商品 goods in transit

1412 包裝物及低值易耗品 wrappage and low value and easily wornout articles

1461 存貨跌價準備 reserve against stock price declining

1501 待攤費用 fees to be apportioned

1521 持有至到期投資 hold investment due

1522 持有至到期投資減值準備 hold investment due reduction reserve

1523 可供出售金融資產(chǎn) financial assets available for sale

1524 長期股權(quán)投資 long-term stock ownership investment

1525 長期股權(quán)投資減值準備 long-term stock ownership investment reduction reserve

1526 投資性房地產(chǎn) investment real eastate

1531 長期應(yīng)收款 long-term account receivable

1541 未實現(xiàn)融資收益 unrealized financing income

1601 固定資產(chǎn) permanent assets

1602 累計折舊 accumulated depreciation

1603 固定資產(chǎn)減值準備permanent assets reduction reserve

1604 在建工程 construction in process

1605 工程物資 engineer material

1606 固定資產(chǎn)清理 disposal of fixed assets

1611 融資租賃資產(chǎn) 租賃專用 financial leasing assets exclusively for leasing

1612 未擔(dān)保余值 租賃專用 unguaranteed residual value exclusively for leasing

1621 生產(chǎn)性生物資產(chǎn) 農(nóng)業(yè)專用 productive living assets exclusively for agriculture

1622 生產(chǎn)性生物資產(chǎn)累計折舊 農(nóng)業(yè)專用 productive living assets accumulated depreciation exclusively for agriculture

1623 公益性生物資產(chǎn) 農(nóng)業(yè)專用 non-profit living assets exclusively for agriculture

1631 油氣資產(chǎn) 石油天然氣開采專用 oil and gas assets exclusively for oil and gas exploitation

1632 累計折耗 石油天然氣開采專用 accumulated depletion exclusively for oil and gas exploitation

1701 無形資產(chǎn) intangible assets

1702 累計攤銷 accumulated amortization

1703 無形資產(chǎn)減值準備 intangible assets reduction reserve

1711 商譽 business reputation

1801 長期待攤費用 long-term deferred expenses

1811 遞延所得稅資產(chǎn) deferred income tax assets

1901 待處理財產(chǎn)損溢 waiting assets profit and loss

二、負債類 debt group

2001 短期借款 short-term loan

2101 交易性金融負債 transaction financial liabilities

2201 應(yīng)付票據(jù) notes payable

2202 應(yīng)付賬款 account payable

2205 預(yù)收賬款 item received in advance

2211 應(yīng)付職工薪酬 employee pay payable

2221 應(yīng)交稅費 tax payable

2231 應(yīng)付股利 dividend payable

2232 應(yīng)付利息 interest payable

2241 其他應(yīng)付款 other account payable

2401 預(yù)提費用 withholding expenses

2411 預(yù)計負債 estimated liabilities

2501 遞延收益 deferred income100 2601 長期借款 money borrowed for long term101 2602 長期債券 long-term bond106 2801 長期應(yīng)付款 long-term account payable107 2802 未確認融資費用 unacknowledged financial charges108 2811 專項應(yīng)付款 special accounts payable109 2901 遞延所得稅負債 deferred income tax liabilities

三、共同類112 3101 衍生工具 derivative tool113 3201 套期工具 arbitrage tool114 3202 被套期項目 arbitrage project

四、所有者權(quán)益類115 4001 實收資本 paid-up capital116 4002 資本公積 contributed surplus117 4101 盈余公積 earned surplus119 4103 本年利潤 profit for the current year120 4104 利潤分配 allocation of profits121 4201 庫存股 treasury stock

五、成本類122 5001 生產(chǎn)成本 production cost123 5101 制造費用 cost of production124 5201 勞務(wù)成本 service cost

5301 研發(fā)支出 research and development expenditures

5401 工程施工 建造承包商專用 engineering construction exclusively for construction contractor

5402 工程結(jié)算 建造承包商專用 engineering settlement exclusively for construction contractor

5403 機械作業(yè) 建造承包商專用 mechanical operation exclusively for construction contractor

六、損益類

6001 主營業(yè)務(wù)收入main business income

6011 利息收入 金融共用 interest income financial sharing

6051 其他業(yè)務(wù)收入 other business income

6061 匯兌損益 金融專用 exchange gain or loss exclusively for finance

6101 公允價值變動損益 sound value flexible loss and profit

6111 投資收益 income on investment

6301 營業(yè)外收入 nonrevenue receipt

6401 主營業(yè)務(wù)成本 main business cost

6402 其他業(yè)務(wù)支出 other business expense

6405 營業(yè)稅金及附加 business tariff and annex

6411 利息支出 金融共用 interest expense financial sharing

155 6601 銷售費用 marketing cost 156 6602 管理費用 managing cost

157 6603 財務(wù)費用 financial cost 158 6604 勘探費用 exploration expense

159 6701 資產(chǎn)減值損失 loss from asset devaluation

160 6711 營業(yè)外支出 nonoperating expense 161 6801 所得稅 income tax

162 6901 以前損益調(diào)整prior year profit and loss adjustment