ACCA会计科目
来源：中考 发布时间：2020-08-20 点击：
HYPERLINK "http://www.acca.so/282.html" 会计科目中英对照
2015-07-09 HYPERLINK "http://www.acca.so/282.html" 中国ACCA考试网?分类： HYPERLINK "http://www.acca.so/jcxx/" \o "查看ACCA基础学习中的全部文章" ACCA基础学习?阅读(236)
中国ACCA学习网将为广大中国ACCA学习者带来更多最新的学习考试资讯和学习经验等内容，今天给大家带来的是会计科目中英对照
一级科目 二级科目 三级科目 四级科目
代码 名称 代码 名称 代码 名称 代码 名称 英 译
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 investments
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
2 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
5 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
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
2016年最新会计科目表
2016-03-19? HYPERLINK "/u/659" ACCA HYPERLINK "javascript：;" 收藏，稍后阅读
点击上方"ACCA"免费订阅
一、资产类
顺序号
编号
会计科目名称
会计科目适用范围
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
4
1011
存放同业
银行专用
5
1015
其它货币基金
6
1021
结算备付金
证券专用
7
1031
存出保证金
金融共用
8
1051
拆出资金
金融共用
9
1101
交易性金融资产
10
1111
买入返售金融资产
金融共用
11
1121
应收票据
12
1122
应收帐款
13
1123
预付帐款
14
1131
应收股利
15
1132
应收利息
16
1211
应收保护储金
保险专用
17
1221
应收代位追偿款
保险专用
18
1222
应收分保帐款
保险专用
19
1223
应收分保未到期责任准备金
保险专用
20
1224
应收分保保险责任准备金
保险专用
21
1231
其它应收款
22
1241
坏帐准备
23
1251
贴现资产
银行专用
24
1301
贷款
银行和保险共用
25
1302
贷款损失准备
银行和保险共用
26
1311
代理兑付证券
银行和保险共用
27
1321
代理业务资产
28
1401
材料采购
29
1402
在途物资
30
1403
原材料
31
1404
材料成本差异
32
1406
库存商品
33
1407
发出商品
34
1410
商品进销差价
35
1411
委托加工物资
36
1412
包装物及低值易耗品
37
1421
消耗性物物资产
农业专用
38
1431
周转材料
建造承包商专用
39
1441
贵金属
银行专用
40
1442
抵债资产
金融共用
41
1451
损余物资
保险专用
42
1461
存货跌价准备
43
1501
待摊费用
44
1511
独立帐户资产
保险专用
45
1521
持有至到期投资
46
1522
持有至到期投资减值准备
47
1523
可供出售金融资产
48
1524
长期股权投资
49
1525
长期股权投资减值准备
50
1526
投资性房地产
51
1531
长期应收款
52
1541
未实现融资收益
53
1551
存出资本保证金
保险专用
54
1601
固定资产
55
1602
累计折旧
56
1603
固定资产减值准备
57
1604
在建工程
58
1605
工程物资
59
1606
固定资产清理
60
1611
融资租赁资产
租赁专用
61
1612
未担保余值
租赁专用
62
1621
生产性生物资产
农业专用
63
1622
生产性生物资产累计折旧
农业专用
64
1623
公益性生物资产
农业专用
65
1631
油气资产
石油天然气开采专用
66
1632
累计折耗
石油天然气开采专用
67
1701
无形资产
68
1702
累计摊销
69
1703
无形资产减值准备
70
1711
商誉
71
1801
长期待摊费用
72
1811
递延所得资产
73
1901
待处理财产损益
二、负债类
顺序号
编号
会计科目名称
会计科目适用范围
74
2001
短期借款
75
2002
存入保证金
金融共用
76
2003
拆入资金
金融共用
77
2004
向中央银行借款
银行专用
78
2011
同业存放
银行专用
79
2012
吸收存款
银行专用
80
2021
贴现负债
银行专用
81
2101
交易性金融负债
82
2111
专出回购金融资产款
金融共用
83
2201
应付票据
84
2202
应付帐款
85
2205
预收帐款
86
2211
应付职工薪酬
87
2221
应交税费
88
2231
应付股利
89
2232
应付利息
90
2241
其他应付款
91
2251
应付保户红利
保险专用
92
2261
应付分保帐款
保险专用
93
2311
代理买卖证券款
证券专用
94
2312
代理承销证券款
证券和银行共用
95
2313
代理兑付证券款
证券和银行共用
96
2314
代理业务负债
97
2401
预提费用
98
2411
预计负债
99
2501
递延收益
100
2601
长期借款
101
2602
长期债券
102
2701
未到期责任准备金
保险专用
103
2702
保险责任准备金
保险专用
104
2711
保户储金
保险专用
105
2721
独立帐户负债
保险专用
106
2801
长期应付款
107
2802
未确认融资费用
108
2811
专项应付款
109
2901
递延所得税负债
三、共同类
顺序号
编号
会计科目名称
会计科目适用范围
110
3001
清算资金往来
银行专用
111
3002
外汇买卖
金融共用
112
3101
衍生工具
113
3201
套期工具
114
3202
被套期项目
四、所有者权益类
顺序号
编号
会计科目名称
会计科目适用范围
115
4001
实收资本
116
4002
资本公积
117
4101
盈余公积
118
4102
一般风险准备
金融共用
119
4103
本年利润
119
120
4104
利润分配
120
121
4201
库存股
121
五、成本类
顺序号
编号
会计科目名称
会计科目适用范围
122
5001
生产成本
123
5101
制造费用
124
5201
劳务成本
125
5301
研发支出
126
5401
工程施工
建造承包商专用
127
5402
工程结算
建造承包商专用
128
5403
机械作业
建造承包商专用
六、损益类
顺序号
编号
会计科目名称
会计科目适用范围
129
6001
主营业务收入
130
6011
利息收入
金融共用
131
6021
手续费收入
金融共用
132
6031
保费收入
保险专用
133
6032
分保费收入
保险专用
135
6041
租赁收入
租赁专用
135
6051
其他业务收入
136
6061
汇兑损益
金融专用
137
6101
公允价值变动损益
138
6111
投资收益
139
6201
摊回保险责任准备金
保险专用
140
6202
摊回赔付支出
保险专用
141
6203
摊回分保费用
保险专用
142
6301
营业外收入
143
6401
主营业务成本
144
6402
其它业务成本
145
6405
营业税金及附加
146
6411
利息支出
金融共用
147
6421
手续费支出
金融共用
148
6501
提取未到期责任准备金
保险专用
149
6502
撮保险责任准备金
保险专用
150
6511
赔付支出
保险专用
151
6521
保户红利支出
保险专用
152
6531
退保金
保险专用
153
6541
分出保费
保险专用
154
6542
分保费用
保险专用
155
6601
销售费用
156
6602
管理费用
157
6603
财务费用
158
6604
勘探费用
159
6701
资产减值损失
160
6711
营业外支出
161
6801
所得税
162
6901
以前年度损益调整
推荐访问:acca网课 会计科目 acca