会计科目中英文对照

stone

会计科目中英文对照

【注：08年的新会计科目表请参考Jessie的回贴，如果是小企业可以继续使用旧的科目，大中型企业建议在09年开新帐套使用新科目】

代码  名称

1资产 assets
11~ 12流动资产 current assets
111 现金及约当现金 cash and cash equivalents
1111   库存现金 cash on hand 
1112   零用金/周转金 petty cash/revolving funds 
1113   银行存款 cash in banks 
1116   在途现金 cash in transit 
1117   约当现金 cash equivalents 
1118   其它现金及 约当现金 other cash and cash equivalents 
112 短期投资 short-term investment
1121   短期投资 -股票 short-term investments - stock 
1122   短期投资 -短期票券  short-term investments - short-term notes and bills 
1123   短期投资 -政府债券  short-term investments - government bonds 
1124  短期投资 -受益凭证  short-term investments - beneficiary certificates 
1125   短期投资 -公司债  short-term investments - corporate bonds 
1128   短期投资 -其它 short-term investments - other 
1129   备抵短期投资跌价损失 allowance for reduction of short-term investment to market 
113 应收票据 notes receivable
1131   应收票据 notes receivable 
1132  应收票据贴现  discounted notes receivable 
1137   应收票据 -关系人  notes receivable - related parties 
1138   其它应收票据  other notes receivable 
1139  备抵呆帐 －应收票据  allowance for uncollec- tible accounts- notes receivable 
114应收帐款 accounts receivable
1141  应收帐款  accounts receivable 
1142  应收分期帐款  installment accounts receivable 
1147  应收帐款 -关系人  accounts receivable - related parties 
1149  备抵呆帐 －应收帐款  allowance for uncollec- tible accounts - accounts receivable 
118其它应收款 other receivables
1181  应收出售远汇款  forward exchange contract receivable 
1182  应收远汇款 -外币  forward exchange contract receivable - foreign currencies 
1183  买卖远汇折价  discount on forward ex-change contract 
1184  应收收益  earned revenue receivable 
1185  应收退税款  income tax refund receivable 
1187  其它应收款 - 关系人  other receivables - related parties 
1188  其它应收款 - 其它  other receivables - other 
1189  备抵呆帐 - 其它应收款  allowance for uncollec- tible accounts - other receivables 
121~122 存货 inventories
1211   商品存货  merchandise inventory 
1212   寄销商品 consigned goods 
1213   在途商品 goods in transit 
1219   备抵存货跌价损失  allowance for reduction of inventory to market 
1221   制成品  finished goods 
1222   寄销制成品  consigned finished goods 
1223   副产品  by-products 
1224   在制品  work in process 
1225   委外加工  work in process - outsourced 
1226   原料  raw materials 
1227   物料  supplies 
1228   在途原物料  materials and supplies in transit 
1229   备抵存货跌价损失  allowance for reduction of inventory to market 
125 预付费用 prepaid expenses
1251   预付薪资 prepaid payroll 
1252   预付租金 prepaid rents 
1253   预付保险费  prepaid insurance 
1254  用品盘存  office supplies 
1255  预付所得税 prepaid income tax 
1258  其它预付费用 other prepaid expenses 
126预付款项 prepayments
1261  预付货款 prepayment for purchases 
1268  其它预付款项  other prepayments 
128~129 其它流动资产 other current assets
1281   进项税额  VAT paid ( or input tax) 
1282   留抵税额  excess VAT paid (or overpaid VAT)
1283   暂付款  temporary payments 
1284   代付款  payment on behalf of others 
1285  员工借支 advances to employees 
1286  存出保证金  refundable deposits 
1287 受限制存款 certificate of deposit-restricted 
1291  递延所得税资产  deferred income tax assets 
1292  递延兑换损失  deferred foreign exchange losses 
1293  业主(股东)往来  owners(stockholders) current account 
1294  同业往来 current account with others 
1298  其它流动资产-其它  other current assets - other 
13 基金及长期投资 funds and long-term investments
131基金 funds
1311 偿债基金  redemption fund (or sinking fund) 
1312  改良及扩充基金 fund for improvement and expansion 
1313  意外损失准备基金  contingency fund 
1314  退休基金  pension fund 
1318  其它基金  other funds 
132  长期投资 long-term investments
1321  长期股权投资 long-term equity investments 
1322  长期债券投资  long-term bond investments 
1323  长期不动产投资  long-term real estate in-vestments 
1324 人寿保险现金解约价值  cash surrender value of life insurance 
1328 其它长期投资  other long-term investments
1329 备抵长期投资跌价损失  allowance for excess of cost over market value of long-term investments 
14~ 15  固定资产 property , plant, and equipment
141   土地 land
1411 土地  land 
1418 土地-重估增值 land - revaluation increments 
142   土地改良物 land improvements
1421  土地改良物  land improvements 
1428 土地改良物 -重估增值  land improvements - revaluation increments 
1429 累积折旧 -土地改良物  accumulated depreciation - land improvements 
143房屋及建物 buildings
1431  房屋及建物 buildings 
1438 房屋及建物 -重估增值  buildings -revaluation increments 
1439  累积折旧 -房屋及建物  accumulated depreciation - buildings 
144~146 机(器)具及设备 machinery and equipment
1441  机(器)具  machinery 
1448  机(器)具 -重估增值  machinery - revaluation increments 
1449  累积折旧 -机(器)具  accumulated depreciation - machinery 
151   租赁资产 leased assets
1511 租赁资产  leased assets 
1519 累积折旧 -租赁资产  accumulated depreciation - leased assets 
152   租赁权益改良 leasehold improvements
1521  租赁权益改良  leasehold improvements 
1529  累积折旧- 租赁权益改良  accumulated depreciation - leasehold improvements 
156未完工程及预付购置设备款 construction in progress and prepayments for equipment
1561  未完工程  construction in progress 
1562  预付购置设备款 prepayment for equipment 
158   杂项固定资产 miscellaneous property, plant, and equipment
1581 杂项固定资产 miscellaneous property, plant, and equipment 
1588 杂项固定资产-重估增值  miscellaneous property, plant, and equipment - revaluation increments 
1589  累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment 
16 递耗资产 depletable assets
161   递耗资产 depletable assets
1611 天然资源 natural resources 
1618 天然资源 -重估增值 natural resources -revaluation increments 
1619 累积折耗 -天然资源  accumulated depletion - natural resources 
17 无形资产 intangible assets
171   商标权 trademarks
1711 商标权  trademarks 
172   专利权 patents
1721 专利权 patents 
173   特许权 franchise
1731 特许权  franchise 
174   著作权 copyright
1741 著作权  copyright 
175   计算机软件 computer software
1751 计算机软件  computer software cost 
176 商誉 goodwill
1761 商誉  goodwill 
177 开办费 organization costs
1771 开办费  organization costs 
178 其它无形资产 other intangibles
1781 递延退休金成本  deferred pension costs 
1782 租赁权益改良  leasehold improvements 
1788  其它无形资产-其它  other intangible assets - other 

18 其它资产 other assets
181 递延资产 deferred assets
1811  债券发行成本 deferred bond issuance costs 
1812 长期预付租金 long-term prepaid rent 
1813 长期预付保险费 long-term prepaid insurance 
1814  递延所得税资产 deferred income tax assets 
1815  预付退休金  prepaid pension cost 
1818 其它递延资产 other deferred assets 
182 闲置资产 idle assets
1821 闲置资产  idle assets 
184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables
1841 长期应收票据  long-term notes receivable 
1842 长期应收帐款 long-term accounts receivable 
1843 催收帐款  overdue receivables 
1847  长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties 
1848 其它长期应收款项 other long-term receivables 
1849  备抵呆帐-长期应收票据及款项与催收帐款  allowance for uncollectible accounts - long-term notes, accounts and overdue receivables 
185 出租资产 assets leased to others
1851 出租资产  assets leased to others 
1858 出租资产 -重估增值  assets leased to others - incremental value from revaluation 
1859 累积折旧 -出租资产  accumulated depreciation - assets leased to others 
186 存出保证金 refundable deposit
1861 存出保证金  refundable deposits 
188 杂项资产 miscellaneous assets
1881 受限制存款  certificate of deposit - restricted 
1888  杂项资产 -其它  miscellaneous assets - other

 负债 liabilities
21~ 22 流动负债 current liabilities
211 短期借款 short-term borrowings(debt)
2111 银行透支  bank overdraft 
2112 银行借款 bank loan 
2114 短期借款 -业主  short-term borrowings - owners 
2115 短期借款 -员工  short-term borrowings - employees 
2117  短期借款 -关系人  short-term borrowings- related parties 
2118 短期借款 -其它  short-term borrowings - other 
212 应付短期票券 short-term notes and bills payable
2121 应付商业本票 commercial paper payable 
2122  银行承兑汇票  bank acceptance 
2128 其它应付短期票券  other short-term notes and bills payable 
2129  应付短期票券折价  discount on short-term notes and bills payable 
213 应付票据 notes payable
2131 应付票据  notes payable 
2137 应付票据 -关系人 notes payable - related parties 
2138  其它应付票据  other notes payable 
214 应付帐款 accounts pay able
2141 应付帐款  accounts payable 
2147 应付帐款 -关系人 accounts payable - related parties 
216 应付所得税 income taxes payable
2161 应付所得税  income tax payable 
217 应付费用 accrued expenses
2171 应付薪工 accrued payroll 
2172 应付租金  accrued rent payable 
2173 应付利息  accrued interest payable 
2174 应付营业税  accrued VAT payable 
2175 应付税捐 -其它 accrued taxes payable- other 
2178 其它应付费用  other accrued expenses payable 
218~219 其它应付款 other payables
2181 应付购入远汇款 forward exchange contract payable 
2182 应付远汇款 -外币  forward exchange contract payable - foreign currencies 
2183 买卖远汇溢价  premium on forward exchange contract 
2184 应付土地房屋款  payables on land and building purchased 
2185  应付设备款  Payables on equipment 
2187 其它应付款 -关系人 other payables - related parties 
2191 应付股利  dividend payable 
2192 应付红利  bonus payable 
2193 应付董监事酬劳 compensation payable to directors and supervisors 
2198  其它应付款 -其它  other payables - other 
226 预收款项advance receipts  
2261 预收货款  sales revenue received in advance 
2262 预收收入  revenue received in advance 
2268 其它预收款  other advance receipts 
227 一年或一营业周期内到期长期负债 long-term liabilities -current portion
2271 一年或一营业周期内到期公司债  corporate bonds payable - current portion 
2272 一年或一营业周期内到期长期借款  long-term loans payable - current portion 
2273  一年或一营业周期内到期长期应付票据及款项  long-term notes and accounts payable due within one year or one operating cycle 
2277  一年或一营业周期内到期长期应付票据及款项-关系人  long-term notes and accounts payables to related parties - current portion 
2278  其它一年或一营业周期内到期长期负债  other long-term lia- bilities - current portion 
228~229 其它流动负债 other current liabilities
2281 销项税额  VAT received(or output tax) 
2283 暂收款  temporary receipts 
2284 代收款  receipts under custody 
2285  估计售后服务/保固负债  estimated warranty liabilities 
2291 递延所得税负债 deferred income tax liabilities 
2292 递延兑换利益  deferred foreign exchange gain 
2293 业主(股东)往来  owners current account 
2294 同业往来  current account with others 
2298 其它流动负债-其它 other current liabilities - others 
23 长期负债 long-term liabilities
231 应付公司债 corporate bonds payable
2311 应付公司债  corporate bonds payable 
2319 应付公司债溢(折)价  premium(discount) on corporate bonds payable 
232 长期借款 long-term loans payable
2321 长期银行借款  long-term loans payable - bank 
2324 长期借款 -业主 long-term loans payable - owners 
2325 长期借款 -员工 long-term loans payable - employees 
2327 长期借款 -关系人 long-term loans payable - related parties 
2328 长期借款 -其它 long-term loans payable - other 
233 长期应付票据及款项 long-term notes and accounts payable
2331  长期应付票据 long-term notes payable 
2332 长期应付帐款 long-term accounts pay-able 
2333  长期应付租赁负债  long-term capital lease liabilities 
2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable - related parties 
2338 其它长期应付款项 other long-term payables 
234 估计应付土地增值税 accrued liabilities for land value increment tax
2341 估计应付土地增值税  estimated accrued land value incremental tax pay-able 
235 应计退休金负债 accrued pension liabilities
2351 应计退休金负债  accrued pension liabilities 
238 其它长期负债 other long-term liabilities
2388 其它长期负债-其它 other long-term liabilities - other 
28 其它负债 other liabilities
281 递延负债 deferred liabilities
2811 递延收入  deferred revenue 
2814  递延所得税负债  deferred income tax liabilities 
2818 其它递延负债 other deferred liabilities 
286 存入保证金 deposits received
2861 存入保证金  guarantee deposit received 
288 杂项负债 miscellaneous liabilities
2888 杂项负债 -其它  miscellaneous liabilities - other
3 业主权益 owners equity
31 资本 capital
311 资本（或股本）  capital 
3111 普通股股本 capital - common stock 
3112 特别股股本 capital - preferred stock 
3113 预收股本  capital collected in advance 
3114 待分配股票股利  stock dividends to be distributed 
3115 资本 capital 
32 资本公积 additional paid-in capital
321 股票溢价  paid-in capital in excess of par 
3211 普通股股票溢价  paid-in capital in excess of par- common stock 
3212 特别股股票溢价  paid-in capital in excess of par- preferred stock 
323 资产重估增值准备  capital surplus from assets revaluation 
3231 资产重估增值准备 capital surplus from assets revaluation 
324 处分资产溢价公积  capital surplus from gain on disposal of assets
3241 处分资产溢价公积  capital surplus from gain on disposal of assets 
325 合并公积  capital surplus from business combination 
3251 合并公积 capital surplus from business combination 
326 受赠公积  donated surplus 
3261  受赠公积 donated surplus 
328 其它资本公积  other additional paid-in capital 
3281 权益法长期股权投资资本公积  additional paid-in capital from investee under equity method 
3282 资本公积- 库藏股票交易  additional paid-in capital - treasury stock trans-actions 
33 保留盈余(或累积亏损) retained earnings (accumulated deficit)
331  法定盈余公积  legal reserve 
3311  法定盈余公积  legal reserve 
332  特别盈余公积  special reserve 
3321  意外损失准备  contingency reserve 
3322 改良扩充准备 improvement and expansion reserve 
3323  偿债准备  special reserve for redemption of liabilities 
3328 其它特别盈余公积  other special reserve 
335 未分配盈余(或累积亏损)  retained earnings-unappropriated (or accumulated deficit) 
3351 累积盈亏 accumulated profit or loss 
3352 前期损益调整  prior period adjustments 
3353 本期损益  net income or loss for current period

34 权益调整 equity adjustments
341 长期股权投资未实现跌价损失  unrealized loss on market value decline of long-term equity investments 
3411  长期股权投资未实现跌价损失  unrealized loss on market value decline of long-term equity investments 
342  累积换算调整数  cumulative translation adjustment 
3421  累积换算调整数  cumulative translation adjustments 
343  未认列为退休金成本之净损失  net loss not recognized as pension cost 
3431 未认列为退休金成本之净损失 net loss not recognized as pension costs 
35 库藏股 treasury stock
351 库藏股  treasury stock 
3511 库藏股  treasury stock 
36 少数股权 minority interest
361 少数股权  minority interest 
3611 少数股权  minority interest
 
4 营业收入 operating revenue
41 销货收入 sales revenue
411 销货收入  sales revenue 
4111 销货收入 sales revenue 
4112 分期付款销货收入 installment sales revenue 
417 销货退回  sales return
4171 销货退回  sales return 
419 销货折让  sales allowances
4191  销货折让  sales discounts and allowances 
46 劳务收入 service revenue
461 劳务收入  service revenue 
4611 劳务收入  service revenue 
47 业务收入 agency revenue
471 业务收入  agency revenue 
4711  业务收入  agency revenue 
48 其它营业收入 other operating revenue
488 其它营业收入-其它  other operating revenue 
4888  其它营业收入-其它 other operating revenue - other 
营业成本 operating costs
51 销货成本 cost of goods sold
511 销货成本  cost of goods sold 
5111 销货成本  cost of goods sold 
5112 分期付款销货成本 installment cost of goods sold 
512 进货  purchases
5121 进货  purchases 
5122 进货费用  purchase expenses 
5123  进货退出  purchase returns 
5124 进货折让 charges on purchased merchandise 
513  进料  materials purchased 
5131 进料  material purchased 
5132 进料费用 charges on purchased material 
5133 进料退出 material purchase returns 
5134 进料折让  material purchase allowances 
514 直接人工  direct labor 
5141 直接人工  direct labor 
515~518 制造费用  manufacturing overhead 
5151 间接人工 indirect labor 
5152 租金支出  rent expense, rent 
5153 文具用品  office supplies (expense) 
5154  旅费 travelling expense, travel 
5155 运费  shipping expenses, freight 
5156 邮电费  postage (expenses) 
5157 修缮费  repair(s) and maintenance (expense )
5158  包装费  packing expenses 
5161 水电瓦斯费  utilities (expense) 
5162 保险费  insurance (expense) 
5163 加工费  manufacturing overhead - outsourced 
5166 税捐 taxes 
5168  折旧  depreciation expense 
5169  各项耗竭及摊提  various amortization 
5172 伙食费 meal (expenses) 
5173  职工福利  employee benefits/welfare 
5176 训练费  training (expense) 
5177 间接材料  indirect materials 
5188 其它制造费用  other manufacturing expenses 
56 劳务成本制 ervice costs
561 劳务成本  service costs 
5611 劳务成本 service costs 
57 业务成本 gency costs
571 业务成本  agency costs 
5711 业务成本  agency costs 
58 其它营业成本 other operating costs
588 其它营业成本-其它  other operating costs-other 
5888  其它营业成本-其它 other operating costs - other

6 营业费用 operating expenses
61 推销费用 selling expenses
615~618 推销费用  selling expenses 
6151 薪资支出  payroll expense 
6152 租金支出  rent expense, rent 
6153 文具用品  office supplies (expense) 
6154 旅费 travelling expense, travel 
6155 运费  shipping expenses, freight 
6156 邮电费  postage (expenses) 
6157 修缮费  repair(s) and maintenance (expense) 
6159 广告费  advertisement expense, advertisement 
6161  水电瓦斯费  utilities (expense) 
6162 保险费  insurance (expense) 
6164 交际费  entertainment (expense) 
6165 捐赠  donation (expense) 
6166 税捐 taxes 
6167 呆帐损失 loss on uncollectible accounts 
6168  折旧  depreciation expense 
6169 各项耗竭及摊提  various amortization 
6172 伙食费  meal (expenses) 
6173 职工福利  employee benefits/welfare 
6175  佣金支出  commission (expense) 
6176 训练费  training (expense) 
6188 其它推销费用  other selling expenses 
62 管理及总务费用 general & administrative expenses
625~628 管理及总务费用  general & administrative expenses 
6251 薪资支出  payroll expense 
6252 租金支出  rent expense, rent 
6253 文具用品  office supplies 
6254 旅费  travelling expense, travel 
6255 运费  shipping expenses,freight 
6256 邮电费  postage (expenses) 
6257 修缮费 repair(s) and maintenance (expense) 
6259 广告费  advertisement expense, advertisement 
6261 水电瓦斯费  utilities (expense) 
6262 保险费  insurance (expense) 
6264 交际费  entertainment (expense) 
6265 捐赠  donation (expense) 
6266 税捐  taxes 
6267 呆帐损失 loss on uncollectible accounts 
6268 折旧  depreciation expense  a
6269 各项耗竭及摊提  various amortization 
6271 外销损失  loss on export sales 
6272  伙食费  meal (expenses) 
6273 职工福利  employee benefits/welfare 
6274 研究发展费用  research and development expense 
6275 佣金支出  commission (expense) 
6276 训练费  training (expense) 
6278 劳务费 professional service fees 
6288 其它管理及总务费用  other general and administrative expenses 
63 研究发展费用 research and development expenses
635~638 研究发展费用  research and development expenses 
6351 薪资支出  payroll expense 
6352 租金支出  rent expense, rent 
6353  文具用品 office supplies 
6354 旅费 travelling expense, travel 
6355 运费  shipping expenses, freight 
6356 邮电费  postage (expenses) 
6357 修缮费 repair(s) and maintenance (expense) 
6361  水电瓦斯费  utilities (expense) 
6362  保险费 insurance (expense) 
6364 交际费  entertainment (expense) 
6366 税捐  taxes 
6368 折旧 depreciation expense 
6369 各项耗竭及摊提 various amortization 
6372 伙食费  meal (expenses) 
6373 职工福利 employee benefits/welfare 
6376 训练费 training (expense) 
6378 其它研究发展费用  other research and development expenses
7 营业外收入及费用 non-operating revenue and expenses, other income(expense)
71~74 营业外收入 non-operating revenue
711 利息收入  interest revenue 
7111 利息收入  interest revenue/income 
712  投资收益  investment income 
7121 权益法认列之投资收益  investment income recognized under equity method 
7122 股利收入  dividends income 
7123 短期投资市价回升利益  gain on market price recovery of short-term investment 
713 兑换利益  foreign exchange gain
7131 兑换利益 foreign exchange gain 
714 处分投资收益  gain on disposal of investments 
7141  处分投资收益  gain on disposal of investments 
715  处分资产溢价收入  gain on disposal of assets 
7151 处分资产溢价收入  gain on disposal of assets 
748 其它营业外收入  other non-operating revenue
7481 捐赠收入  donation income 
7482 租金收入  rent revenue/income 
7483 佣金收入  commission revenue/income 
7484 出售下脚及废料收入  revenue from sale of scraps 
7485 存货盘盈  gain on physical inventory 
7486 存货跌价回升利益  gain from price recovery of inventory 
7487  坏帐转回利益  gain on reversal of bad debts 
7488 其它营业外收入-其它  other non-operating revenue- other items 
75~ 78 营业外费用 non-operating expenses
  751 利息费用  interest expense 
7511 利息费用 interest expense 
752 投资损失  investment loss
7521 权益法认列之投资损失  investment loss recog- nized under equity method 
7523 短期投资未实现跌价损失  unrealized loss on reduction of short-term investments to market 
753 兑换损失  foreign exchange loss 
7531 兑换损失 foreign exchange loss 
754 处分投资损失  loss on disposal of investments
7541 处分投资损失  loss on disposal of investments 
755 处分资产损失  loss on disposal of assets 
7551 处分资产损失  loss on disposal of assets 
788 其它营业外费用  other non-operating expenses 
7881 停工损失  loss on work stoppages 
7882 灾害损失  casualty loss 
7885 存货盘损 loss on physical inventory 
7886 存货跌价及呆滞损失 loss for market price decline and obsolete and slow-moving inventories 
7888 其它营业外费用-其它 other non-operating expenses- other 
8 所得税费用(或利益) income tax expense (or benefit)
81 所得税费用(或利益) income tax expense (or benefit) 
811 所得税费用(或利益)  income tax expense (or benefit) 
8111 所得税费用（或利益） income tax expense ( or benefit) 
9 非经常营业损益 nonrecurring gain or loss
91 停业部门损益 gain(loss) from discontinued operations
911  停业部门损益-停业前营业损益  income(loss) from operations of discontinued segments 
9111 停业部门损益-停业前营业损益  income(loss) from operations of discontinued segment 
912 停业部门损益-处分损益  gain(loss) from disposal of discontinued segments 
9121  停业部门损益-处分损益  gain(loss) from disposal of discontinued segment 
92 非常损益 extraordinary gain or loss
921  非常损益  extraordinary gain or loss 
9211 非常损益 extraordinary gain or loss 
93 会计原则变动累积影响数 cumulative effect of changes in accounting principles
931 会计原则变动累积影响数  cumulative effect of changes in accounting principles 
9311  会计原则变动累积影响数  cumulative effect of changes in accounting principles 
94  少数股权净利 minority interest income
941 少数股权净利  minority interest income 
9411 少数股权净利 minority interest income

［此帖子已被 stone 在 2008-6-23 21:02:59 编辑过］

china1

好帖子，对于非财务专业的人士有帮助

jackC

不错，不错，不错的哈！

就是有点多！呵呵,一听我就就非财务人士！对我很有帮助！

呵呵

larrylee

good

Chauncey

请问有现成的可以导入的会计科目的excel文件吗? 不知道sage是否有类似的模板, 这样可以提高在国内实施的速度 

Jessie

stone,

这个科目表好像不对吧，根据新的会计准则：

1开头为资产类

2开头为负债类

3开头为共同类

4开头为所有者权益类

5开头是成本类

6开头是损益类

 

 

新会计准则会计科目表
序号 会计科目编号 会 计 科 目 名 称
一、资产类
1 1001 库存现金
2 1002 银行存款
3 1003 存放中央银行款项(银行专用 新增)
4 1011 存放同业 银行专用 新增
5 1012 其他货币资金
4 1101 短期投资(分拆)
5 1102 短期投资跌价准备(更名)
6 1021 结算备付金(证券专用 新增)
7 1031 存出保证金(金融共用 新增)
8 1101 交易性金融资产 (新增)
9 1111 买入返售金融资产
10 1121 应收票据
11 1122 应收账款
12 1123 预付账款
13 1131 应收股利
14 1132 应收利息
15 1201 应收代位追偿款(保险专用 新增)
16 1211 应收分保账款(保险专用 新增)
17 1212 应收分保合同准备金
18 1221 其他应收款
19 1231 坏账准备
13 1161 应收补贴款
20 1301 贴现资产(银行专用 新增)
21 1302 拆出资金(新增)
22 1303 贷款(银行和保险共用 新增)
23 1304 贷款损失准备(银行和保险共用 新增)
24 1311 代理兑付证券(银行和证券共用 新增)
25 1321 代理业务资产 (新增)
26 1401 材料采购(更名)
27 1402 在途物资(新增)
28 1403 原材料
29 1404 材料成本差异
30 1405 库存商品
31 1406 发出商品(新增)
32 1407 商品进销差价
33 1408 委托加工物资
34 1411 周转材料(新增)
包装物
低值易耗品
35 1421 消耗性生物资产
36 1431 贵金属
37 1441 抵债资产 (金融共用 新增)
38 1451 损余物资(保险专用 新增)
39 1461 融资租赁资产 (租赁专用 新增)
40 1471 存货跌价准备
41 1501 持有至到期投资(新增)
42 1502 持有至到期投资减值准备(新增)
43 1503 可供出售金融资产(新增)
44 1511 长期股权投资
29 1402 长期债权投资(更名)
45 1512 长期股权投资减值准备
46 1521 投资性房地产(新增)
47 1531 长期应收款(新增)
48 1532 未实现融资收益(新增)
49 1541 存出资本保证金 (新增)
50 1601 固定资产
51 1602 累计折旧
52 1603 固定资产减值准备
53 1604 在建工程
54 1605 工程物资
在建工程减值准备
55 1606 固定资产清理
56 1611 未担保余值(租赁专用 新增)
57 1621 生产性生物资产(农业专用 新增)
58 1622 生产性生物资产累计折旧(农业专用 新增)
59 1623 公益性生物资产(农业专用 新增)
60 1631 油气资产 (石油天然气开采专用 新增)
61 1632 累计折耗 (石油天然气开采专用 新增)
62 1701 无形资产
63 1702 累计摊销 (新增)
64 1703 无形资产减值准备
65 1711 商誉(新增)
41 1815 未确认融资费用(变更类别)
66 1801 长期待摊费用
67 1811 递延所得税资产(新增)
68 1821 独立账户资产(保险专用 新增)
69 1901 待处理财产损溢


二、负债类
70 2001 短期借款
71 2002 存入保证金 (金融共用 新增)
72 2003 拆入资金 (金融共用 新增)
73 2004 向中央银行借款(银行专用 新增)
74 2011 吸收存款(银行专用 新增)
75 2012 同业存放(银行专用 新增)
76 2021 贴现负债(银行专用 新增)
77 2101 交易性金融负债 (新增)
78 2111 卖出回购金融资产款金(融共用 新增)
79 2201 应付票据
80 2202 应付账款
81 2203 预收账款
82 2211 应付职工薪酬
50 2153 应付福利费(合并)
83 2221 应交税费 (合并)
53 2176 其他应交款(合并)
84 2231 应付利息(新增)
85 2232 应付股利
86 2241 其他应付款
87 2251 应付保单红利(保险专用 新增)
88 2261 应付分保账款(保险专用 新增)
89 2311 代理买卖证券款 (证券专用 新增)
90 2312 代理承销证券款 (证券和银行共用 新增)
91 2313 代理兑付证券款(证券和银行共用 新增)
92 2314 代理业务负债(新增)
93 2401 递延收益(新增)
94 2501 长期借款
95 2502 应付债券
96 2601 未到期责任准备金 (保险专用 新增)
97 2602 保险责任准备金(保险专用 新增)
98 2611 保户储金(保险专用 新增)
99 2621 独立账户负债(保险专用 新增)
100 2701 长期应付款
101 2702 未确认融资费用 (变更类别)
102 2711 专项应付款
103 2801 预计负债
104 2901 递延所得税负债(更名)


三、共同类
105 3001 清算资金往来 (银行专用 新增)
106 3002 货币兑换 (金融共用 新增)
107 3101 衍生工具 (新增)
108 3201 套期工具(新增)
109 3202 被套期项目(新增)


四、所有者权益类
110 4001 实收资本
111 4002 资本公积
112 4101 盈余公积
113 4102 一般风险准备(金融共用 新增)
114 4103 本年利润
115 4104 利润分配
116 4201 库存股(新增)


五、成本类
117 5001 生产成本
118 5101 制造费用
119 5201 劳务成本
120 5301 研发支出(新增)
121 5401 工程施工 (建造承包商专用 新增)
122 5402 工程结算 (建造承包商专用 新增)
123 5403 机械作业 (建造承包商专用 新增)


六、损益类
124 6001 主营业务收入
125 6011 利息收入(金融共用 新增)
126 6021 手续费及佣金收入 (金融共用 新增)
127 6031 保费收入(保险专用 新增)
128 6041 租赁收入(租赁专用 新增)
129 6051 其他业务收入
130 6061 汇兑损益 (金融专用 新增)
131 6101 公允价值变动损益(新增)
132 6111 投资收益
133 6201 摊回保险责任准备金(保险专用 新增)
134 6202 摊回赔付支出(保险专用 新增)
135 6203 摊回分保费用 (保险专用 新增)
136 6301 营业外收入
137 6401 主营业务成本
138 6402 其他业务支出
139 6403 营业税金及附加
140 6411 利息支出(金融共用 新增)
141 6421 手续费及佣金支出(金融共用 新增)
142 6501 提取未到期责任准备金(保险专用 新增)
143 6502 提取保险责任准备金(保险专用 新增)
144 6511 赔付支出(保险专用 新增)
145 6521 保户红利支出(保险专用 新增)
146 6531 退保金(保险专用 新增)
147 6541 分出保费(保险专用 新增)
148 6542 分保费用 (保险专用 新增)
149 6601 销售费用(更名)
150 6602 管理费用
151 6603 财务费用
152 6604 勘探费用 (新增)
153 6701 资产减值损失 (新增)
154 6711 营业外支出
155 6701 所得税费用(更名)
156 6901 以前年度损益调整

stone

Jessie说得对，是我没有讲清楚，迷糊了！·#￥

Alick

这个才是新版的

 

 

一、资产类 Assets

流动资产 Current assets
货币资金 Cash and cash equivalents
1001 现金 Cash
1002 银行存款 Cash in bank
1009 其他货币资金 Other cash and cash equivalents
'100901 外埠存款 Other city Cash in bank
'100902 银行本票 Cashier's cheque
'100903 银行汇票 Bank draft
'100904 信用卡 Credit card
'100905 信用证保证金 L/C Guarantee deposits
'100906 存出投资款 Refundable deposits
1101 短期投资 Short-term investments
'110101 股票 Short-term investments - stock
'110102 债券 Short-term investments - corporate bonds
'110103 基金 Short-term investments - corporate funds
'110110 其他 Short-term investments - other
1102 短期投资跌价准备 Short-term investments falling price reserves
应收款 Account receivable
1111 应收票据 Note receivable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
1121 应收股利 Dividend receivable
1122 应收利息 Interest receivable
1131 应收账款 Account receivable
1133 其他应收款 Other notes receivable
1141 坏账准备 Bad debt reserves
1151 预付账款 Advance money
1161 应收补贴款 Cover deficit by state subsidies of receivable
库存资产 Inventories
1201 物资采购 Supplies purchasing
1211 原材料 Raw materials
1221 包装物 Wrappage
1231 低值易耗品 Low-value consumption goods
1232 材料成本差异 Materials cost variance
1241 自制半成品 Semi-Finished goods
1243 库存商品 Finished goods
1244 商品进销差价 Differences between purchasing and selling price
1251 委托加工物资 Work in process - outsourced
1261 委托代销商品 Trust to and sell the goods on a commission basis
1271 受托代销商品 Commissioned and sell the goods on a commission basis
1281 存货跌价准备 Inventory falling price reserves
1291 分期收款发出商品 Collect money and send out the goods by stages
1301 待摊费用 Deferred and prepaid expenses
长期投资 Long-term investment
1401 长期股权投资 Long-term investment on stocks
'140101 股票投资 Investment on stocks
'140102 其他股权投资 Other investment on stocks
1402 长期债权投资 Long-term investment on bonds
'140201 债券投资 Investment on bonds
'140202 其他债权投资 Other investment on bonds
1421 长期投资减值准备 Long-term investments depreciation reserves
股权投资减值准备 Stock rights investment depreciation reserves
债权投资减值准备 Bcreditor's rights investment depreciation reserves
1431 委托贷款 Entrust loans
'143101 本金 Principal
'143102 利息 Interest
'143103 减值准备 Depreciation reserves
1501 固定资产 Fixed assets
房屋 Building
建筑物 Structure
机器设备 Machinery equipment
运输设备 Transportation facilities
工具器具 Instruments and implement
1502 累计折旧 Accumulated depreciation
1505 固定资产减值准备 Fixed assets depreciation reserves
房屋、建筑物减值准备 Building/structure depreciation reserves
机器设备减值准备 Machinery equipment depreciation reserves
1601 工程物资 Project goods and material
'160101 专用材料 Special-purpose material
'160102 专用设备 Special-purpose equipment
'160103 预付大型设备款 Prepayments for equipment
'160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate
1603 在建工程 Construction-in-process
安装工程 Erection works
在安装设备 Erecting equipment-in-process
技术改造工程 Technical innovation project
大修理工程 General overhaul project
1605 在建工程减值准备 Construction-in-process depreciation reserves
1701 固定资产清理 Liquidation of fixed assets
1801 无形资产 Intangible assets
专利权 Patents
非专利技术 Non-Patents
商标权 Trademarks, Trade names
著作权 Copyrights
土地使用权 Tenure
商誉 Goodwill
1805 无形资产减值准备 Intangible Assets depreciation reserves
专利权减值准备 Patent rights depreciation reserves
商标权减值准备 trademark rights depreciation reserves
1815 未确认融资费用 Unacknowledged financial charges
待处理财产损溢 Wait deal assets loss or income
1901 长期待摊费用 Long-term deferred and prepaid expenses
1911 待处理财产损溢 Wait deal assets loss or income
'191101待处理流动资产损溢 Wait deal intangible assets loss or income
'191102待处理固定资产损溢 Wait deal fixed assets loss or incomefficeffice" />

 

Alick

一、负债类 Liability

短期负债 Current liability
2101 短期借款 Short-term borrowing
2111 应付票据 Notes payable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
2121 应付账款 Account payable
2131 预收账款 Deposit received
2141 代销商品款 Proxy sale goods revenue
2151 应付工资 Accrued wages
2153 应付福利费 Accrued welfarism
2161 应付股利 Dividends payable
2171 应交税金 Tax payable
'217101 应交增值税 value added tax payable
'21710101 进项税额 Withholdings on VAT
'21710102 已交税金 Paying tax
'21710103 转出未交增值税 Unpaid VAT changeover
'21710104 减免税款 Tax deduction
'21710105 销项税额 Substituted money on VAT
'21710106 出口退税 Tax reimbursement for export
'21710107 进项税额转出 Changeover withnoldings on VAT
'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax
'21710109 转出多交增值税 Overpaid VAT changeover
'21710110 未交增值税 Unpaid VAT
'217102 应交营业税 Business tax payable
'217103 应交消费税 Consumption tax payable
'217104 应交资源税 Resources tax payable
'217105 应交所得税 Income tax payable
'217106 应交土地增值税 Increment tax on land value payable
'217107 应交城市维护建设税 Tax for maintaining and building cities payable
'217108 应交房产税 Housing property tax payable
'217109 应交土地使用税 Tenure tax payable
'217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable
'217111 应交个人所得税 Personal income tax payable
2176 其他应交款 Other fund in conformity with paying
2181 其他应付款 Other payables
2191 预提费用 Drawing expense in advance
其他负债 Other liabilities
2201 待转资产价值 Pending changerover assets value
2211 预计负债 Anticipation liabilities
长期负债 Long-term Liabilities
2301 长期借款 Long-term loans
一年内到期的长期借款 Long-term loans due within one year
一年后到期的长期借款 Long-term loans due over one year
2311 应付债券 Bonds payable
'231101 债券面值 Face value, Par value
'231102 债券溢价 Premium on bonds
'231103 债券折价 Discount on bonds
'231104 应计利息 Accrued interest
2321 长期应付款 Long-term account payable
应付融资租赁款 Accrued financial lease outlay
一年内到期的长期应付 Long-term account payable due within one year
一年后到期的长期应付 Long-term account payable over one year
2331 专项应付款 Special payable
一年内到期的专项应付 Long-term special payable due within one year
一年后到期的专项应付 Long-term special payable over one year
2341 递延税款 Deferral taxesfficeffice" />

 

二、所有者权益类 OWNERS' EQUITY

资本 Capita
3101 实收资本(或股本) Paid-up capital(or stock)
实收资本 Paicl-up capital
实收股本 Paid-up stock
3103 已归还投资 Investment Returned
公积
3111 资本公积 Capital reserve
'311101 资本(或股本)溢价 Cpital(or Stock) premium
'311102 接受捐赠非现金资产准备 Receive non-cash donate reserve
'311103 股权投资准备 Stock right investment reserves
'311105 拨款转入 Allocate sums changeover in
'311106 外币资本折算差额 Foreign currency capital
'311107 其他资本公积 Other capital reserve
3121 盈余公积 Surplus reserves
'312101 法定盈余公积 Legal surplus
'312102 任意盈余公积 Free surplus reserves
'312103 法定公益金 Legal public welfare fund
'312104 储备基金 Reserve fund
'312105 企业发展基金 Enterprise expension fund
'312106 利润归还投资 Profits capitalizad on return of investment
利润 Profits
3131 本年利润 Current year profits
3141 利润分配 Profit distribution
'314101 其他转入 Other chengeover in
'314102 提取法定盈余公积 Withdrawal legal surplus
'314103 提取法定公益金 Withdrawal legal public welfare funds
'314104 提取储备基金 Withdrawal reserve fund
'314105 提取企业发展基金 Withdrawal reserve for business expansion
'314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund
'314107 利润归还投资 Profits capitalizad on return of investment
'314108 应付优先股股利 Preferred Stock dividends payable
'314109 提取任意盈余公积 Withdrawal other common accumulation fund
'314110 应付普通股股利 Common Stock dividends payable
'314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)
'314115 未分配利润 Undistributed profit

 

三、成本类 Cost

4101 生产成本 Cost of manufacture
'410101 基本生产成本 Base cost of manufacture
'410102 辅助生产成本 Auxiliary cost of manufacture
4105 制造费用 Manufacturing overhead
材料费 Materials
管理人员工资 Executive Salaries
奖金 Wages
退职金 Retirement allowance
补贴 Bonus
外保劳务费 Outsourcing fee
福利费 Employee benefits/welfare
会议费 Coferemce
加班餐费 Special duties
市内交通费 Business traveling
通讯费 Correspondence
电话费 Correspondence
水电取暖费 Water and Steam
税费 Taxes and dues
租赁费 Rent
管理费 Maintenance
车辆维护费 Vehicles maintenance
油料费 Vehicles maintenance
培训费 Education and training
接待费 Entertainment
图书、印刷费 Books and printing
运费 Transpotation
保险费 Insurance premium
支付手续费 Commission
杂费 Sundry charges
折旧费 Depreciation expense
机物料消耗 Article of consumption
劳动保护费 Labor protection fees
季节性停工损失 Loss on seasonality cessation
4107 劳务成本 Service costs

 

 

五、损益类 Profit and loss

收入 Income
业务收入 OPERATING INCOME
5101 主营业务收入 Prime operating revenue
产品销售收入 Sales revenue
服务收入 Service revenue
5102 其他业务收入 Other operating revenue
材料销售 Sales materials
代购代售
包装物出租 Wrappage lease
出让资产使用权收入 Remise right of assets revenue
返还所得税 Reimbursement of income tax
其他收入 Other revenue
5201 投资收益 Investment income
短期投资收益 Current investment income
长期投资收益 Long-term investment income
计提的委托贷款减值准备 Withdrawal of entrust loans reserves
5203 补贴收入 Subsidize revenue
国家扶持补贴收入 Subsidize revenue from country
其他补贴收入 Other subsidize revenue
5301 营业外收入 NON-OPERATING INCOME
非货币性交易收益 Non-cash deal income
现金溢余 Cash overage
处置固定资产净收益 Net income on disposal of fixed assets
出售无形资产收益 Income on sales of intangible assets
固定资产盘盈 Fixed assets inventory profit
罚款净收入 Net amercement income
支出 Outlay
业务支出 Revenue charges
5401 主营业务成本 Operating costs
产品销售成本 Cost of goods sold
服务成本 Cost of service
5402 主营业务税金及附加 Tax and associate charge
营业税 Sales tax
消费税 Consumption tax
城市维护建设税 Tax for maintaining and building cities
资源税 Resources tax
土地增值税 Increment tax on land value
5405 其他业务支出 Other business expense
销售其他材料成本 Other cost of material sale
其他劳务成本 Other cost of service
其他业务税金及附加费 Other tax and associate charge
费用 Expenses
5501 营业费用 Operating expenses
代销手续费 Consignment commission charge
运杂费 Transpotation
保险费 Insurance premium
展览费 Exhibition fees
广告费 Advertising fees
5502 管理费用 Adminisstrative expenses
职工工资 Staff Salaries
修理费 Repair charge
低值易耗摊销 Article of consumption
办公费 Office allowance
差旅费 Travelling expense
工会经费 Labour union expenditure
研究与开发费 Research and development expense
福利费 Employee benefits/welfare
职工教育经费 Personnel education
待业保险费 Unemployment insurance
劳动保险费 Labour insurance
医疗保险费 Medical insurance
会议费 Coferemce
聘请中介机构费 Intermediary organs
咨询费 Consult fees
诉讼费 Legal cost
业务招待费 Business entertainment
技术转让费 Technology transfer fees
矿产资源补偿费 Mineral resources compensation fees
排污费 Pollution discharge fees
房产税 Housing property tax
车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
土地使用税 Tenure tax
印花税 Stamp tax
5503 财务费用 Finance charge
利息支出 Interest exchange
汇兑损失 Foreign exchange loss
各项手续费 Charge for trouble
各项专门借款费用 Special-borrowing cost
5601 营业外支出 Nonbusiness expenditure
捐赠支出 Donation outlay
减值准备金 Depreciation reserves
非常损失 Extraordinary loss
处理固定资产净损失 Net loss on disposal of fixed assets
出售无形资产损失 Loss on sales of intangible assets
固定资产盘亏 Fixed assets inventory loss
债务重组损失 Loss on arrangement
罚款支出 Amercement outlay
5701 所得税 Income tax
以前年度损益调整 Prior year income adjustment

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