中英文会计科目对照表如下 : 会计科目中英对照表会 计 科
目 accounting subject 顺序号 serial number 编号 code number
会计科目名称 accounting subject 会计科目适用范围 accounting
subject 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
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
11 1121 应收票据 notes receivable
12 1122 13 1123 应收账
款 预付账Account receivable account prepaid
14 1131 应收股利 dividend receivable
15 1132 应收利息 accrued interest receivable
21 1231
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
58 1605 工程物资engineer material
59 1606 固定资产清理disposal of fixed assets
60 1611 融资租赁资产租赁专用financial leasing assets exclusively for leasing
61 1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing
62 1621 生产性生物资产农业专用productive living assets exclusively for agriculture
63 1622 生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture
64 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture
65 1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation
66 1632 累计折耗石油天然气开采专用accumulated depletion exclusively 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debt group
