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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
ZAX0n!db3  
  一、资产类 4`U0">gY  
  1 1001 库存现金 cash on hand ig2 +XR#%  
  2 1002 银行存款 bank deposit + fd@K  
  5 1015 其他货币资金 other monetary capital Vl 19Md  
  9 1101 交易性金融资产 transaction monetary assets w*u{;v#  
  11 1121 应收票据 notes receivable RE>ks[  
  12 1122 应收账款 Account receivable << ;HY}s  
  13 1123 预付账款 account prepaid m UWkb  
  14 1131 应收股利 dividend receivable :`Uyn!w  
  15 1132 应收利息 accrued interest receivable  Vp] D  
  21 1231 其他应收款 accounts receivable-others { 8f+h  
  22 1241 坏账准备 had debts reserve %nmY:}um  
  28 1401 材料采购 procurement of materials _))I.c=v  
  29 1402 在途物资 materials in transit GT'7,+<?N  
  30 1403 原材料 raw materials )v52y8G-p  
  32 1406 库存商品 commodity stocks pFJQ7Jlx  
  33 1407 发出商品 goods in transit Rj} o4s2x  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 'cAc{\)  
  42 1461 存货跌价准备 reserve against stock price declining 1O7]3&L@  
  43 1501 待摊费用 fees to be apportioned mGe|8In  
  45 1521 持有至到期投资 hold investment due  gmRT1T  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve sp=OT-Pfp  
  47 1523 可供出售金融资产 financial assets available for sale a4T~\\,dZ>  
  48 1524 长期股权投资 long-term stock ownership investment f{igW?Ho  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve {eEC:[  
  50 1526 投资性房地产 investment real eastate -*|:v67C&  
  51 1531 长期应收款 long-term account receivable SY'2A)  
  52 1541 未实现融资收益 unrealized financing income Gg9VS&VI  
  54 1601 固定资产 permanent assets }U%^3r-  
  55 1602 累计折旧 accumulated depreciation )_77>f%  
  56 1603 固定资产减值准备permanent assets reduction reserve G` ,u40a  
  57 1604 在建工程 construction in process }qiF^D}  
  58 1605 工程物资 engineer material WGh. ;-  
  59 1606 固定资产清理 disposal of fixed assets iz Ph1YA  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ]^:hyO K  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing hhpv\1h#  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ' :\fl.b  
  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  -= $% {  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Mny'9hsl  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation Z&FkLww  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation O GJ=VQA  
  67 1701 无形资产 intangible assets S~0JoCeo  
  68 1702 累计摊销 accumulated amortization Gz>Lqd  
  69 1703 无形资产减值准备 intangible assets reduction reserve k7^R,.c@  
  70 1711 商誉 business reputation c[VrC+e m  
  71 1801 长期待摊费用 long-term deferred expenses l#D-q/k?  
  72 1811 递延所得税资产 deferred income tax assets g .x=pt  
  73 1901 待处理财产损溢 waiting assets profit and loss -B1YZ/.rz"  
  二、负债类 debt group 4!l sk:R  
  74 2001 短期借款 short-term loan .3VK;au\\  
  81 2101 交易性金融负债 transaction financial liabilities .Gizz</P~  
  83 2201 应付票据 notes payable u12zRdn  
  84 2202 应付账款 account payable ,0!uem}1i  
  85 2205 预收账款 item received in advance iOT)0@f'  
  86 2211 应付职工薪酬 employee pay payable + <Z+-  
  87 2221 应交税费 tax payable Bx(yu'g|a  
  88 2231 应付股利 dividend payable vd}*_ d  
  89 2232 应付利息 interest payable +w"_$Tj@;  
  90 2241 其他应付款 other account payable 'nRp}s1^[  
  97 2401 预提费用 withholding expenses E: 9o;JU  
  98 2411 预计负债 estimated liabilities F =XF]  
  99 2501 递延收益 deferred income \bhOPK>w  
  100 2601 长期借款 money borrowed for long term %O#)Nq>mp  
  101 2602 长期债券 long-term bond u8Y~_)\MA  
  106 2801 长期应付款 long-term account payable Dp*:Q){>E  
  107 2802 未确认融资费用 unacknowledged financial charges ]o-Fi$h!  
  108 2811 专项应付款 special accounts payable Wk@ eV\H71  
  109 2901 递延所得税负债 deferred income tax liabilities _6;<ow  
  三、共同类 z!fdx|PUX  
  112 3101 衍生工具 derivative tool fr+@HUOxsl  
  113 3201 套期工具 arbitrage tool $v]T8|h  
  114 3202 被套期项目 arbitrage project ;}LJh8_  
  四、所有者权益类 $`|5/,M%QN  
  115 4001 实收资本 paid-up capital z@zD .   
  116 4002 资本公积 contributed surplus $[,l-[-+  
  117 4101 盈余公积 earned surplus wL;]1&Qq  
  119 4103 本年利润 profit for the current year Dk6?Nwy"  
  120 4104 利润分配 allocation of profits mc?';dEG  
  121 4201 库存股 treasury stock SO`dnf  
  五、成本类 #wF1  
  122 5001 生产成本 production cost Cz_AJ-WR  
  123 5101 制造费用 cost of production TfJL+a0  
  124 5201 劳务成本 service cost Rab#7Q16Q8  
  125 5301 研发支出 research and development expenditures R1}IeeZO?&  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor !g8*r"[UJ  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor J' W}7r  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Yi 6Nw+$  
  六、损益类 uJgI<l'|e3  
  129 6001 主营业务收入 main business income :/B:FY=  
  130 6011 利息收入 金融共用​ interest income financial sharing _R)&k%i}  
  135 6051 其他业务收入 other business income Vt'L1Wr0v  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 80Ag  
  137 6101 公允价值变动损益 sound value flexible loss and profit L[rpb.'FG  
  138 6111 投资收益 income on investment Jy9bY  
  142 6301 营业外收入 nonrevenue receipt gI)u}JX  
  143 6401 主营业务成本 main business cost 8x9Rm  
  144 6402 其他业务支出 other business expense "3SWO3-x  
  145 6405 营业税金及附加 business tariff and annex < kz[:n:  
  146 6411 利息支出 金融共用 interest expense financial sharing (#$$nQj  
  155 6601 销售费用 marketing cost Ox^:)ii   
  156 6602 管理费用 managing cost jeq:  
  157 6603 财务费用 financial cost (3VGaUlx  
  158 6604 勘探费用 exploration expense GMb(10T`  
  159 6701 资产减值损失 loss from asset devaluation 6UlF5pom  
  160 6711 营业外支出 nonoperating expense M ?*Tf&  
  161 6801 所得税 income tax %*kLEA*v  
  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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