新会计准则英文

AccountA/CCodeA/CName科目名称1001Cash库存现金1002BankDeposit银行存款1012OtherCashandCashEquivalents其他货币资金1101TransactionMonetaryAssets交易性金融资产1121NoteReceivable应收票据1122AccountReceivable应收账款1123AdvancePayment预付账款1131DividendReceivable应收股利1132InterestReceivable应收利息1221OtherReceivables其他应收款1231BadDebtProvision坏账准备1321AgencyAssets代理业务资产1401MaterialsPurchasing材料采购1402MaterialinTransit在途物资1403RawMaterial原材料1404MaterialCostVariance材料成本差异1405GoodsonHand库存商品1406MerchandiseShipped发出商品1407DifferencesBetweenPurchasingandSellingPrice商品进销差价1408MaterialonConsignmentforFurtherProcessing委托加工物资1471AllowanceforInventoryDevaluation存货跌价准备1501InvestmentfromHoldingtillMaturity持有至到期投资1502AllowanceforInvestmentDevaluationfromHoldingtillMaturity持有至到期投资减值准备1503MonetaryAssetsAvailableforSelling可供出售金融资产1511LongTermEquityInterestInvestment长期股权投资1512LongTermEquityInvestment长期股权投资减值准备1521InvestmentRealEstate投资性房地产1531LongTermReceivable长期应收款1532UnrealizedFinancingIncome未实现融资收益1601FixedAsset固定资产1602AccumulatedDepreciation累计折旧1603FixedAssetDepreciationReserves固定资产减值准备1604ConstructioninProgress在建工程1605ProjectMaterial工程物资1606DisposalofFixedAsset固定资产清理1701IntangibleProperty无形资产1702AccumulatedAmortisation累计摊销1703AllowanceforIntangiblePropertyDevaluation无形资产减值准备1711Goodwill商誉1801LongTermUnamortisedExpenditure长期待摊费用1811DeferredIncomeTaxAsset递延所得税资产1901PropertyinSuspenseLossorSurplus待处理财产损溢2001ShortTermborrowing短期借款2101TransactionalFinancialLiabilities交易性金融负债2201NotesPayable应付票据2202AccountPayable应付账款2203AdvancesfromCustomer预收账款2211AccruedWages应付职工薪酬2221TaxPayable应交税费2231AccruedInterest应付利息2232DividendsPayable应付股利2241OtherPayables其他应付款2314LiabilityforAgencyBusiness代理业务负债2401DeferredIncome递延收益2501LongTermLoan长期借款Page1Account2502LongTermBond长期债券2701LongTermAccountPayable长期应付款2702UnacknowledgedFinancialCharges未确认融资费用2711SpecialPayable专项应付款2801AnticipationLiabilities预计负债2901DeferredIncomeTaxLiability递延所得税负债3101DerivativeInstruments衍生工具3201HedgingInstrument套期工具3202HedgedItem被套期项目4001Paid-upCapital实收资本4002CapitalReserve资本公积4101SurplusfromProfits盈余公积4103YTDProfit本年利润4104Profitappropriation利润分配4201TreasuryStock库存股5001ProductionCost生产成本5101ManufacturingOverhead制造费用5201ServiceCosts劳务成本5301ResearchandDevelopmentExpenditure研发支出6001PrincipalBusinessRevenue主营业务收入6051RevenuefromOtherSales其他业务收入6101FairValueVariableLossandProfit公允价值变动损益6111InvestmentIncome投资收益6301Non-operatingRevenue营业外收入6401PrincipalBusinessCost主营业务成本6402CostforOtherSales其他业务支出6405TaxandAssociateChargeonPrincipalBusiness营业税金及附加6601SellingExpense销售费用6602AdministrativeExpenses管理费用6603FinancialExpense财务费用6604ExplorationExpense勘探费用6701LossonDevaluationofAssets资产减值损失6711Non-operatingExpenditure营业外支出6801IncomeTax所得税6901PriorYearAdjustment以前年度损益调整Page2Account中英文对照MnemonicCodeAccountCategoryDebit/CreditCash/库存现金CurrentAssetsDr.BankDeposit/银行存款CurrentAssetsDr.OtherCashandCashEquivalents/其他货币资金CurrentAssetsDr.TransactionMonetaryAssets/交易性金融资产CurrentAssetsDr.NoteReceivable/应收票据CurrentAssetsDr.AccountReceivable/应收账款CurrentAssetsDr.AdvancePayment/预付账款CurrentAssetsDr.DividendReceivable/应收股利CurrentAssetsDr.InterestReceivable/应收利息CurrentAssetsDr.OtherReceivables/其他应收款CurrentAssetsDr.BadDebtProvision/坏账准备CurrentAssetsCr.AgencyAssets/代理业务资产CurrentAssetsDr.MaterialsPurchasing/材料采购CurrentAssetsDr.MaterialinTransit/在途物资CurrentAssetsDr.RawMaterial/原材料CurrentAssetsDr.MaterialCostVariance/材料成本差异CurrentAssetsDr.GoodsonHand/库存商品CurrentAssetsDr.MerchandiseShipped/发出商品CurrentAssetsDr.DifferencesBetweenPurchasingandSellingPrice/商品进销差价CurrentAssetsDr.MaterialonConsignmentforFurtherProcessing/委托加工物资CurrentAssetsDr.AllowanceforInventoryDevaluation/存货跌价准备CurrentAssetsCr.InvestmentfromHoldingtillMaturity/持有至到期投资CurrentAssetsDr.AllowanceforInvestmentDevaluationfromHoldingtillMaturity/持有至到期投资减值准备CurrentAssetsCr.MonetaryAssetsAvailableforSelling/可供出售金融资产CurrentAssetsDr.LongTermEquityInterestInvestment/长期股权投资NonCurrentAssetsDr.LongTermEquityInvestment/长期股权投资减值准备NonCurrentAssetsCr.InvestmentRealEstate/投资性房地产CurrentAssetsDr.LongTermReceivable/长期应收款NonCurrentAssetsDr.UnrealizedFinancingIncome/未实现融资收益NonCurrentAssetsDr.FixedAsset/固定资产NonCurrentAssetsDr.AccumulatedDepreciation/累计折旧NonCurrentAssetsCr.FixedAssetDepreciationReserves/固定资产减值准备NonCurrentAssetsCr.ConstructioninProgress/在建工程NonCurrentAssetsDr.ProjectMaterial/工程物资NonCurrentAssetsDr.DisposalofFixedAsset/固定资产清理NonCurrentAssetsDr.IntangibleProperty/无形资产NonCurrentAssetsDr.AccumulatedAmortisation/累计摊销NonCurrentAssetsCr.AllowanceforIntangiblePropertyDevaluation/无形资产减值准备NonCurrentAssetsCr.Goodwill/商誉NonCurrentAssetsDr.LongTermUnamortisedExpenditure/长期待摊费用NonCurrentAssetsDr.DeferredIncomeTaxAsset/递延所得税资产NonCurrentAssetsDr.PropertyinSuspenseLossorSurplus/待处理财产损溢CurrentAssetsDr.ShortTermborrowing/短期借款CurrentLiabilityCr.TransactionalFinancialLiabilities/交易性金融负债CurrentLiabilityCr.NotesPayable/应付票据CurrentLiabilityCr.AccountPayable/应付账款CurrentLiabilityCr.AdvancesfromCustomer/预收账款CurrentLiabilityCr.AccruedWages/应付职工薪酬CurrentLiabilityCr.TaxPayable/应交税费CurrentLiabilityCr.AccruedInterest/应付利息CurrentLiabilityCr.D