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[知识整理]新会计准则会计科目表(中英文对照) [复制链接]

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只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-08-05
vy2*BTU?  
  一、资产类 q:EzKrE  
  1 1001 库存现金 cash on hand 6ywnyh  
  2 1002 银行存款 bank deposit h=i A;B^>  
  5 1015 其他货币资金 other monetary capital +7U  A%q  
  9 1101 交易性金融资产 transaction monetary assets 0~@L %~  
  11 1121 应收票据 notes receivable <ZHY3  
  12 1122 应收账款 Account receivable Q*mMF@-:  
  13 1123 预付账款 account prepaid k@cZ"jYA  
  14 1131 应收股利 dividend receivable {LMS~nx  
  15 1132 应收利息 accrued interest receivable =hOj8;2  
  21 1231 其他应收款 accounts receivable-others pR@GvweA  
  22 1241 坏账准备 had debts reserve k vue@  
  28 1401 材料采购 procurement of materials 3H\b N4  
  29 1402 在途物资 materials in transit `ohF?5J,  
  30 1403 原材料 raw materials ]sm0E@1  
  32 1406 库存商品 commodity stocks OxmlzQ"vM  
  33 1407 发出商品 goods in transit F=*BvI "+  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Gct&}]3pm  
  42 1461 存货跌价准备 reserve against stock price declining ||*&g2Y  
  43 1501 待摊费用 fees to be apportioned  OGE#wG"S  
  45 1521 持有至到期投资 hold investment due Mi %1+  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve D 7;~x]*  
  47 1523 可供出售金融资产 financial assets available for sale O_ s9  
  48 1524 长期股权投资 long-term stock ownership investment kw}ISXz v  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve w/^0tZ~  
  50 1526 投资性房地产 investment real eastate D@lAT#vA  
  51 1531 长期应收款 long-term account receivable xRTg [  
  52 1541 未实现融资收益 unrealized financing income mNBpb}  
  54 1601 固定资产 permanent assets =JySY@?9  
  55 1602 累计折旧 accumulated depreciation >r4Y\"/j  
  56 1603 固定资产减值准备permanent assets reduction reserve 2o s6c te  
  57 1604 在建工程 construction in process 56O<CgJF<  
  58 1605 工程物资 engineer material LfjS[  
  59 1606 固定资产清理 disposal of fixed assets hNR >Hy\  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing dZ]\1""#H  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing A Eyr_!G,  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 79c9 +  
  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 q=E}#[EgY  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture gn e #v  
  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 D\_*,Fc  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation O+8ApicjTc  
  67 1701 无形资产 intangible assets }HA2c e\  
  68 1702 累计摊销 accumulated amortization [r~rIb%Zj  
  69 1703 无形资产减值准备 intangible assets reduction reserve r/s& ee  
  70 1711 商誉 business reputation Y(G*Yi?;  
  71 1801 长期待摊费用 long-term deferred expenses -SC2Zgi)A  
  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 qS/71Kv'  
  二、负债类 debt group YRM6\S)py  
  74 2001 短期借款 short-term loan 5x1jLPl'  
  81 2101 交易性金融负债 transaction financial liabilities %f3Nml  
  83 2201 应付票据 notes payable qdkTg:QJ,  
  84 2202 应付账款 account payable te)g',#lT  
  85 2205 预收账款 item received in advance ]TTJrC:  
  86 2211 应付职工薪酬 employee pay payable J 1y2Qw$G  
  87 2221 应交税费 tax payable WX[dM }L  
  88 2231 应付股利 dividend payable -)->Jx:{  
  89 2232 应付利息 interest payable u):Rw  
  90 2241 其他应付款 other account payable K~hlwjrt  
  97 2401 预提费用 withholding expenses \Dsl7 s=  
  98 2411 预计负债 estimated liabilities zk^7gx3x  
  99 2501 递延收益 deferred income a\.OL}"   
  100 2601 长期借款 money borrowed for long term gQ+_&'C  
  101 2602 长期债券 long-term bond ~E:/oV:4 >  
  106 2801 长期应付款 long-term account payable ['N#aDh.?  
  107 2802 未确认融资费用 unacknowledged financial charges abk:_  
  108 2811 专项应付款 special accounts payable Z]>e& N  
  109 2901 递延所得税负债 deferred income tax liabilities cdU >iB,  
  三、共同类 3Ns:O2|  
  112 3101 衍生工具 derivative tool lj}1'K@M  
  113 3201 套期工具 arbitrage tool Nm :|C 3_I  
  114 3202 被套期项目 arbitrage project cX=b q_  
  四、所有者权益类 B& f~.UH  
  115 4001 实收资本 paid-up capital K?9H.#(  
  116 4002 资本公积 contributed surplus <812V8<!  
  117 4101 盈余公积 earned surplus { G>+.  
  119 4103 本年利润 profit for the current year jQwg)E+o;  
  120 4104 利润分配 allocation of profits DkMC!Q\  
  121 4201 库存股 treasury stock V :" \(Y  
  五、成本类 cB])A57<  
  122 5001 生产成本 production cost qpEC!~ y  
  123 5101 制造费用 cost of production Xk fUPbU  
  124 5201 劳务成本 service cost PQ!?gj  
  125 5301 研发支出 research and development expenditures TX5/{cHd  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor +iDz+3v(  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 93p9?4;n-  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ~[X:twidkL  
  六、损益类 -3XnK5  
  129 6001 主营业务收入 main business income (S93 %ii  
  130 6011 利息收入 金融共用​ interest income financial sharing N|# x9mE  
  135 6051 其他业务收入 other business income =VI`CBQ/Um  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance V@s/]|rf,  
  137 6101 公允价值变动损益 sound value flexible loss and profit MS^hsUj}  
  138 6111 投资收益 income on investment PT*@#:MA  
  142 6301 营业外收入 nonrevenue receipt Z.Y8z#[xg  
  143 6401 主营业务成本 main business cost _@ 3O`  
  144 6402 其他业务支出 other business expense E rymx$@P  
  145 6405 营业税金及附加 business tariff and annex *q 9$SDm  
  146 6411 利息支出 金融共用 interest expense financial sharing O!cO/]<  
  155 6601 销售费用 marketing cost xx2:5  
  156 6602 管理费用 managing cost &(U=O?r7  
  157 6603 财务费用 financial cost n#AH@`&i  
  158 6604 勘探费用 exploration expense r3lr`s`  
  159 6701 资产减值损失 loss from asset devaluation .;sPG  
  160 6711 营业外支出 nonoperating expense -`<N,  
  161 6801 所得税 income tax -8J@r2\  
  162 6901 以前年度损益调整 prior year profit and loss adjustment
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只看该作者 1楼 发表于: 2013-10-10
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