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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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离线小飞兔
 

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只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-08-05
s 9}VnNr  
  一、资产类 9='=wWW  
  1 1001 库存现金 cash on hand vaUUesytt  
  2 1002 银行存款 bank deposit 8gI~x.k`  
  5 1015 其他货币资金 other monetary capital 5$p7y:  
  9 1101 交易性金融资产 transaction monetary assets dzwto;  
  11 1121 应收票据 notes receivable yW)X asn  
  12 1122 应收账款 Account receivable =f{YwtG  
  13 1123 预付账款 account prepaid c<j  +"  
  14 1131 应收股利 dividend receivable /J0ctJ2k  
  15 1132 应收利息 accrued interest receivable dGBVkb4]T  
  21 1231 其他应收款 accounts receivable-others [X|KXlNfm  
  22 1241 坏账准备 had debts reserve N8w@8|KM  
  28 1401 材料采购 procurement of materials - d(RK_  
  29 1402 在途物资 materials in transit #-Nc1+gu   
  30 1403 原材料 raw materials 74q |FQ  
  32 1406 库存商品 commodity stocks #9) D.d|5  
  33 1407 发出商品 goods in transit {!rpE7P-  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles l\{{iAC]I  
  42 1461 存货跌价准备 reserve against stock price declining o{wXq)b  
  43 1501 待摊费用 fees to be apportioned .~Z@y#  
  45 1521 持有至到期投资 hold investment due gzD NMM  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve O*zF` 9  
  47 1523 可供出售金融资产 financial assets available for sale &lYe  
  48 1524 长期股权投资 long-term stock ownership investment wth*H$iF  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve C [h^bBq  
  50 1526 投资性房地产 investment real eastate ' Zmslijf  
  51 1531 长期应收款 long-term account receivable SvD^'( x  
  52 1541 未实现融资收益 unrealized financing income 4Sxt<7[f  
  54 1601 固定资产 permanent assets S ;FgS:;  
  55 1602 累计折旧 accumulated depreciation N3}jLl/  
  56 1603 固定资产减值准备permanent assets reduction reserve P1f@?R&t+  
  57 1604 在建工程 construction in process )dgo oq  
  58 1605 工程物资 engineer material El)WjcmH  
  59 1606 固定资产清理 disposal of fixed assets 17{$D ,P  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing C%y!)v_x  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing T=n)ea A  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture p&~= rp`E  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 2gnmk TyF  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Pwh0Se5Z  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation nY[]k p@  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation }yW*vy6`  
  67 1701 无形资产 intangible assets YZH &KG Y  
  68 1702 累计摊销 accumulated amortization HQO z   
  69 1703 无形资产减值准备 intangible assets reduction reserve ~9KxvQzt  
  70 1711 商誉 business reputation ;jgJI~3l  
  71 1801 长期待摊费用 long-term deferred expenses 9 L^:N)-  
  72 1811 递延所得税资产 deferred income tax assets u4UQMj|q  
  73 1901 待处理财产损溢 waiting assets profit and loss {a `#O9  
  二、负债类 debt group  H*]B7?S  
  74 2001 短期借款 short-term loan !?~>f>js_l  
  81 2101 交易性金融负债 transaction financial liabilities GE{u 2<%@  
  83 2201 应付票据 notes payable )KPQ8y!d  
  84 2202 应付账款 account payable *3>$ f.QU  
  85 2205 预收账款 item received in advance vtS [Tkk|A  
  86 2211 应付职工薪酬 employee pay payable 2l9RU}  
  87 2221 应交税费 tax payable m|5yET  
  88 2231 应付股利 dividend payable ucVn `  
  89 2232 应付利息 interest payable gZD,#D.hR  
  90 2241 其他应付款 other account payable lB Y"@N  
  97 2401 预提费用 withholding expenses T+y3Ph--^  
  98 2411 预计负债 estimated liabilities 6 -\ghPo  
  99 2501 递延收益 deferred income  h7h[! >  
  100 2601 长期借款 money borrowed for long term 7u9!:}Tu  
  101 2602 长期债券 long-term bond *j0kb"#  
  106 2801 长期应付款 long-term account payable ,`ZIW  
  107 2802 未确认融资费用 unacknowledged financial charges 3LaqEj  
  108 2811 专项应付款 special accounts payable 6GZ zNhz  
  109 2901 递延所得税负债 deferred income tax liabilities XvIrO]F-  
  三、共同类 3Y}X7-|)Z  
  112 3101 衍生工具 derivative tool C;&44cU/]  
  113 3201 套期工具 arbitrage tool 5|E_ ,d!v  
  114 3202 被套期项目 arbitrage project `1eGsd,f  
  四、所有者权益类 C =z7Gk=  
  115 4001 实收资本 paid-up capital yA/b7x-c  
  116 4002 资本公积 contributed surplus ~A5MzrvIO2  
  117 4101 盈余公积 earned surplus 'kz[Gh*8  
  119 4103 本年利润 profit for the current year (gn)<JJS}  
  120 4104 利润分配 allocation of profits rfdT0xfcU  
  121 4201 库存股 treasury stock </OZ,3J=  
  五、成本类 Jt3]'Nr04@  
  122 5001 生产成本 production cost eaI!}#>R +  
  123 5101 制造费用 cost of production "$VqOSo  
  124 5201 劳务成本 service cost \!["U`\.K  
  125 5301 研发支出 research and development expenditures wSMP^kG  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor )Bq~1M 2  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor E9L)dMZSpj  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor c8'! >#$  
  六、损益类 :i4>&4j  
  129 6001 主营业务收入 main business income p+;[i%`  
  130 6011 利息收入 金融共用​ interest income financial sharing Z,~EH  
  135 6051 其他业务收入 other business income ?1z." &  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance xgi/,Nk '  
  137 6101 公允价值变动损益 sound value flexible loss and profit wlM"Zt  
  138 6111 投资收益 income on investment +H7lkbW  
  142 6301 营业外收入 nonrevenue receipt S]7RGzFe  
  143 6401 主营业务成本 main business cost T@ [*V[  
  144 6402 其他业务支出 other business expense x-:a5Kz!  
  145 6405 营业税金及附加 business tariff and annex BN?OvQ  
  146 6411 利息支出 金融共用 interest expense financial sharing nzdJ*C  
  155 6601 销售费用 marketing cost IfH*saN7  
  156 6602 管理费用 managing cost X$L9 kZ  
  157 6603 财务费用 financial cost kAEm#oz=g  
  158 6604 勘探费用 exploration expense ZPT6 p J  
  159 6701 资产减值损失 loss from asset devaluation AC$:.KLI  
  160 6711 营业外支出 nonoperating expense "Yo.]P U  
  161 6801 所得税 income tax 1HF=,K+  
  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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