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ID:48364833
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时间:2019-11-27
《新会计准则会计科目表(中英文对照)六部分.doc》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
1、一、资产类 11001库存现金cashonhand 21002银行存款bankdeposit 51015其他货币资金othermonetarycapital 91101交易性金融资产transactionmonetaryassets 111121应收票据notesreceivable 121122应收账款accountreceivable 131123预付账款accountprepaid 141131应收股利dividendreceivable 151132应收利息accruedinterestreceivable 211231其他应收款accounts
2、receivable-others 221241坏账准备haddebtsreserve 281401材料采购procurementofmaterials 291402在途物资materialsintransit 301403原材料rawmaterials 321406库存商品commoditystocks 331407发出商品goodsintransit 361412包装物及低值易耗品wrappageandlowvalueandeasilywornoutarticles 421461存货跌价准备reserveagainststockpricedeclinin
3、g 451521持有至到期投资holdinvestmentdue 461522持有至到期投资减值准备holdinvestmentduereductionreserve 471523可供出售金融资产financialassetsavailableforsale 481524长期股权投资long-termstockownershipinvestment 491525长期股权投资减值准备long-termstockownershipinvestmentreductionreserve 501526投资性房地产investmentrealeastate 511531长
4、期应收款long-termaccountreceivable 521541未实现融资收益unrealizedfinancingincome 541601固定资产permanentassets 551602累计折旧accumulateddepreciation 561603固定资产减值准备permanentassetsreductionreserve 571604在建工程constructioninprocess 581605工程物资engineermaterial 591606固定资产清理disposaloffixedassets 601611融资租赁资产租
5、赁专用financialleasingassetsexclusivelyforleasing 611612未担保余值租赁专用unguaranteedresidualvalueexclusivelyforleasing 621621生产性生物资产农业专用productivelivingassetsexclusivelyforagriculture 631622生产性生物资产累计折旧农业专用productivelivingassetsaccumulateddepreciationexclusivelyforagriculture 641623公益性生物资产农业专用non
6、-profitlivingassetsexclusivelyforagriculture 651631油气资产石油天然气开采专用oilandgasassetsexclusivelyforoilandgasexploitation 661632累计折耗石油天然气开采专用accumulateddepletionexclusivelyforoilandgasexploitation 671701无形资产intangibleassets 681702累计摊销accumulatedamortization 691703无形资产减值准备intangibleassetsredu
7、ctionreserve 701711商誉businessreputation 711801长期待摊费用long-termdeferredexpenses 721811递延所得税资产deferredincometaxassets 731901待处理财产损溢waitingassetsprofitandloss 二、负债类debtgroup 742001短期借款short-termloan 812101交易性金融负债transactionfinancialliabilities 832201应付票据no
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