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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
Oiz ,w7LRh  
  一、资产类 u37'~&o{U  
  1 1001 库存现金 cash on hand ryW'Z{+r'  
  2 1002 银行存款 bank deposit Rz bj  
  5 1015 其他货币资金 other monetary capital kP#B5K_U|  
  9 1101 交易性金融资产 transaction monetary assets &x[E;P*Fg  
  11 1121 应收票据 notes receivable ,SynnE68  
  12 1122 应收账款 Account receivable 8+a4>8[M  
  13 1123 预付账款 account prepaid AsAT_yv#  
  14 1131 应收股利 dividend receivable =XucOli6  
  15 1132 应收利息 accrued interest receivable iop2L51eJ  
  21 1231 其他应收款 accounts receivable-others =vQcYa   
  22 1241 坏账准备 had debts reserve +BVym~*^  
  28 1401 材料采购 procurement of materials I/d&G#:~  
  29 1402 在途物资 materials in transit 3 Nreqq  
  30 1403 原材料 raw materials P `}zlml  
  32 1406 库存商品 commodity stocks ,&j hlZ i  
  33 1407 发出商品 goods in transit lE;Ewg  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles {QcLu"?c  
  42 1461 存货跌价准备 reserve against stock price declining 3nT^?;-  
  43 1501 待摊费用 fees to be apportioned .y _/Uwu  
  45 1521 持有至到期投资 hold investment due x(hE3S#+  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve e,F1Xi #d  
  47 1523 可供出售金融资产 financial assets available for sale *BR~}1 i  
  48 1524 长期股权投资 long-term stock ownership investment 5R'TcWf#W  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve "U!AlZ`g  
  50 1526 投资性房地产 investment real eastate P3cRl']  
  51 1531 长期应收款 long-term account receivable !>{G,\^=pT  
  52 1541 未实现融资收益 unrealized financing income Mn9dqq~a  
  54 1601 固定资产 permanent assets A )^`?m3  
  55 1602 累计折旧 accumulated depreciation dx;Ysn0-  
  56 1603 固定资产减值准备permanent assets reduction reserve C~nzH,5  
  57 1604 在建工程 construction in process QrB@cK]  
  58 1605 工程物资 engineer material #33fGmd[  
  59 1606 固定资产清理 disposal of fixed assets [`{Z}q&  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing |]J>R  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing <(-= 'QA  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture aGJC1x  
  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 @ zs'Y8  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 0Fk5kGD,&K  
  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 ?]Pmxp H}  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 4{hps.$?~  
  67 1701 无形资产 intangible assets YVYu:}e3)  
  68 1702 累计摊销 accumulated amortization P|.]DJ  
  69 1703 无形资产减值准备 intangible assets reduction reserve jGXO\:s O  
  70 1711 商誉 business reputation +W:= e,=  
  71 1801 长期待摊费用 long-term deferred expenses Wc,~{  
  72 1811 递延所得税资产 deferred income tax assets wF <n=  
  73 1901 待处理财产损溢 waiting assets profit and loss $ et0s;GBv  
  二、负债类 debt group ^HV>`Pjd}=  
  74 2001 短期借款 short-term loan jX3,c%aQ5e  
  81 2101 交易性金融负债 transaction financial liabilities 3a?o3=  
  83 2201 应付票据 notes payable rqdE6y+^  
  84 2202 应付账款 account payable dRj|g  
  85 2205 预收账款 item received in advance ]bj&bk#  
  86 2211 应付职工薪酬 employee pay payable ue4Vcf  
  87 2221 应交税费 tax payable gCioq.  
  88 2231 应付股利 dividend payable 3&u&x(   
  89 2232 应付利息 interest payable )Y2{_ bx4"  
  90 2241 其他应付款 other account payable _CW(PsfY  
  97 2401 预提费用 withholding expenses N['qgO/  
  98 2411 预计负债 estimated liabilities [z9 `)VIe  
  99 2501 递延收益 deferred income D}dn.$  
  100 2601 长期借款 money borrowed for long term R%Q @   
  101 2602 长期债券 long-term bond |+iws8xK?  
  106 2801 长期应付款 long-term account payable CjlKMbnBH  
  107 2802 未确认融资费用 unacknowledged financial charges DE%KW:Hug  
  108 2811 专项应付款 special accounts payable r30 <(nF  
  109 2901 递延所得税负债 deferred income tax liabilities 0Uo\wyd  
  三、共同类 =x< ge_Y  
  112 3101 衍生工具 derivative tool &d"G/6  
  113 3201 套期工具 arbitrage tool .q9 $\wM/  
  114 3202 被套期项目 arbitrage project k\WR  ]  
  四、所有者权益类 [x9KVd ^d  
  115 4001 实收资本 paid-up capital ny`#%Vs  
  116 4002 资本公积 contributed surplus o$w_Es]Ma  
  117 4101 盈余公积 earned surplus 2^^`n1?'  
  119 4103 本年利润 profit for the current year W#KpPDgZE  
  120 4104 利润分配 allocation of profits Q^ pmQ  
  121 4201 库存股 treasury stock >sWp ?  
  五、成本类 { jhr<  
  122 5001 生产成本 production cost a4XU?-sUh  
  123 5101 制造费用 cost of production `&D|>tiz  
  124 5201 劳务成本 service cost W7U2MqQ  
  125 5301 研发支出 research and development expenditures J@4Bf  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor K{[%7AM  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor |QU <e  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ~xD ={9BL  
  六、损益类 95YL]3V  
  129 6001 主营业务收入 main business income )xbHCoU,  
  130 6011 利息收入 金融共用​ interest income financial sharing ^ q<v{_  
  135 6051 其他业务收入 other business income @&1ZB6OCb:  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 5\e9@1Rc  
  137 6101 公允价值变动损益 sound value flexible loss and profit So0f)`A  
  138 6111 投资收益 income on investment F)W:  
  142 6301 营业外收入 nonrevenue receipt qMLD)rL  
  143 6401 主营业务成本 main business cost DV _2P$tT|  
  144 6402 其他业务支出 other business expense +xrr? g  
  145 6405 营业税金及附加 business tariff and annex {vuZ{I Ja  
  146 6411 利息支出 金融共用 interest expense financial sharing B5X(ykaX~  
  155 6601 销售费用 marketing cost `-3O w[  
  156 6602 管理费用 managing cost pov)Z):}G<  
  157 6603 财务费用 financial cost <$X3Hye  
  158 6604 勘探费用 exploration expense j!]YNH@  
  159 6701 资产减值损失 loss from asset devaluation NdzSz]q}  
  160 6711 营业外支出 nonoperating expense k&,~qoU  
  161 6801 所得税 income tax ~g5[$r-u-u  
  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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