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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
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  一、资产类 VQs5"K"  
  1 1001 库存现金 cash on hand :U\tv[  
  2 1002 银行存款 bank deposit O8o3O 6[Y  
  5 1015 其他货币资金 other monetary capital (mOtU8e  
  9 1101 交易性金融资产 transaction monetary assets mR~&)QBP.  
  11 1121 应收票据 notes receivable *#2h/Q.  
  12 1122 应收账款 Account receivable %C0Dw\A*:  
  13 1123 预付账款 account prepaid @c#(.=  
  14 1131 应收股利 dividend receivable q| 7(  
  15 1132 应收利息 accrued interest receivable >sF)Bo Lc  
  21 1231 其他应收款 accounts receivable-others BWNi [^]  
  22 1241 坏账准备 had debts reserve lFk R=!?=  
  28 1401 材料采购 procurement of materials ~>G^=0LT  
  29 1402 在途物资 materials in transit jylD6 IT  
  30 1403 原材料 raw materials QWU[@2@%r  
  32 1406 库存商品 commodity stocks vIvIfE  
  33 1407 发出商品 goods in transit Y@v>FlqI{  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 1cDF!X]  
  42 1461 存货跌价准备 reserve against stock price declining Q/?$x*\>  
  43 1501 待摊费用 fees to be apportioned NRuNKl.v  
  45 1521 持有至到期投资 hold investment due r^ XVB`v  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ~~.}ah/_d  
  47 1523 可供出售金融资产 financial assets available for sale Pfhmo $  
  48 1524 长期股权投资 long-term stock ownership investment E$e5^G9  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve NHt\ U9l'  
  50 1526 投资性房地产 investment real eastate 7^Uv7< pw  
  51 1531 长期应收款 long-term account receivable 7=uj2.J6  
  52 1541 未实现融资收益 unrealized financing income 2eogY#  
  54 1601 固定资产 permanent assets m'U0'}Ld};  
  55 1602 累计折旧 accumulated depreciation m~|40)   
  56 1603 固定资产减值准备permanent assets reduction reserve ]|@^1we  
  57 1604 在建工程 construction in process hoP]9&<T  
  58 1605 工程物资 engineer material W)/#0*7  
  59 1606 固定资产清理 disposal of fixed assets }vuARZ>  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ;a/E42eN;  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing TC('H[ ]  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture b>W %t  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture i%/+5gq  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture S/ *E,))m  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation =|=(l)8  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation bcyzhK=  
  67 1701 无形资产 intangible assets NbobliC=  
  68 1702 累计摊销 accumulated amortization hgmCRC  
  69 1703 无形资产减值准备 intangible assets reduction reserve x2EUr,7  
  70 1711 商誉 business reputation +vH4MwG$.&  
  71 1801 长期待摊费用 long-term deferred expenses \+etCo   
  72 1811 递延所得税资产 deferred income tax assets u, ff>/1  
  73 1901 待处理财产损溢 waiting assets profit and loss }C:r 9? T  
  二、负债类 debt group H|*m$| $,  
  74 2001 短期借款 short-term loan Q8NX)R  
  81 2101 交易性金融负债 transaction financial liabilities :h$$J lP  
  83 2201 应付票据 notes payable |>Vb9:q9Po  
  84 2202 应付账款 account payable *hx  
  85 2205 预收账款 item received in advance +z( Lr=G  
  86 2211 应付职工薪酬 employee pay payable #R"*c hLV  
  87 2221 应交税费 tax payable 2iOV/=+  
  88 2231 应付股利 dividend payable P?\6@_ Z  
  89 2232 应付利息 interest payable Wri<h:1  
  90 2241 其他应付款 other account payable 8Wx=p#_  
  97 2401 预提费用 withholding expenses UpG~[u)%@  
  98 2411 预计负债 estimated liabilities DF= *_,2/  
  99 2501 递延收益 deferred income +R&gqja  
  100 2601 长期借款 money borrowed for long term Q?vlfZR`8  
  101 2602 长期债券 long-term bond 2 nCA<&  
  106 2801 长期应付款 long-term account payable E fDH6  
  107 2802 未确认融资费用 unacknowledged financial charges XZ7Lk)IR  
  108 2811 专项应付款 special accounts payable $I=~S[p  
  109 2901 递延所得税负债 deferred income tax liabilities e= AKD#  
  三、共同类 8=l%5r^cq  
  112 3101 衍生工具 derivative tool wp_0+$?s  
  113 3201 套期工具 arbitrage tool u_enqC3  
  114 3202 被套期项目 arbitrage project QV!up^Zso  
  四、所有者权益类 ]esC[r]PJ  
  115 4001 实收资本 paid-up capital ";F'~}bDA  
  116 4002 资本公积 contributed surplus ;+%rw2Z,B  
  117 4101 盈余公积 earned surplus t0S 1QC+  
  119 4103 本年利润 profit for the current year C Z;6@{ o  
  120 4104 利润分配 allocation of profits )e{aN+  
  121 4201 库存股 treasury stock ]G\}k  
  五、成本类 s AkdMo  
  122 5001 生产成本 production cost r p$'L7lrX  
  123 5101 制造费用 cost of production ;pAK_>  
  124 5201 劳务成本 service cost +>,I1{u%&  
  125 5301 研发支出 research and development expenditures 7dWS  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 9w"*y#_  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor A^g(k5M*  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor TOt dUO  
  六、损益类 V0@=^Bls  
  129 6001 主营业务收入 main business income gdc<ZYcM  
  130 6011 利息收入 金融共用​ interest income financial sharing tw;}jh  
  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 CJ }%W#  
  137 6101 公允价值变动损益 sound value flexible loss and profit 1zv'.uu.,  
  138 6111 投资收益 income on investment dV_G1'  
  142 6301 营业外收入 nonrevenue receipt 23PGq%R  
  143 6401 主营业务成本 main business cost RZLq]8pM  
  144 6402 其他业务支出 other business expense V gWRW7Se  
  145 6405 营业税金及附加 business tariff and annex 79gT+~z   
  146 6411 利息支出 金融共用 interest expense financial sharing uRvP hkqm  
  155 6601 销售费用 marketing cost +7Gwg  
  156 6602 管理费用 managing cost [0!(xp^  
  157 6603 财务费用 financial cost d{?LD?,)  
  158 6604 勘探费用 exploration expense j#|ZP-=1_  
  159 6701 资产减值损失 loss from asset devaluation S jqpec8  
  160 6711 营业外支出 nonoperating expense ( .:e,l{U%  
  161 6801 所得税 income tax V[LglPt  
  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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