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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
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  一、资产类 k2#|^N  
  1 1001 库存现金 cash on hand w)R5@ @C*  
  2 1002 银行存款 bank deposit d<m.5ECC}  
  5 1015 其他货币资金 other monetary capital fL-$wK<p<  
  9 1101 交易性金融资产 transaction monetary assets l?xd3Z@7[  
  11 1121 应收票据 notes receivable y M-k]_  
  12 1122 应收账款 Account receivable ,nV4%Aa  
  13 1123 预付账款 account prepaid :+?r nb)N  
  14 1131 应收股利 dividend receivable `Hu2a]e9  
  15 1132 应收利息 accrued interest receivable nYBa+>3BDf  
  21 1231 其他应收款 accounts receivable-others ~g@}A  
  22 1241 坏账准备 had debts reserve h d mKD0  
  28 1401 材料采购 procurement of materials (bB"6 #TI  
  29 1402 在途物资 materials in transit Bf[`o<c  
  30 1403 原材料 raw materials 4#t-?5"  
  32 1406 库存商品 commodity stocks {([`[7B>a<  
  33 1407 发出商品 goods in transit m !i`|]m  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles /*M3Ns1@2  
  42 1461 存货跌价准备 reserve against stock price declining )4 ,U  
  43 1501 待摊费用 fees to be apportioned Y%}N@ ,lT  
  45 1521 持有至到期投资 hold investment due cT;Zz5  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve tCw B 7 c-  
  47 1523 可供出售金融资产 financial assets available for sale /?S^#q>m%  
  48 1524 长期股权投资 long-term stock ownership investment LEX @hkh  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve z'"Y+EWN  
  50 1526 投资性房地产 investment real eastate =)w#?DGpj  
  51 1531 长期应收款 long-term account receivable Tgbq4xR(  
  52 1541 未实现融资收益 unrealized financing income H_aG\  
  54 1601 固定资产 permanent assets h7o.RRhK  
  55 1602 累计折旧 accumulated depreciation AYp~;@  
  56 1603 固定资产减值准备permanent assets reduction reserve i;29*"  
  57 1604 在建工程 construction in process ekmWYQ ~  
  58 1605 工程物资 engineer material h 'Hnq m  
  59 1606 固定资产清理 disposal of fixed assets LPca+o|f  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing mwI7[I2q  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 59+KOQul6  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture }O| 9Qb  
  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 (I35i!F+tY  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture {:Kr't<XzF  
  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 ,^DP  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation [r'A8!/|[  
  67 1701 无形资产 intangible assets ~sq@^<M)s  
  68 1702 累计摊销 accumulated amortization f=S2O_Ee  
  69 1703 无形资产减值准备 intangible assets reduction reserve _8\B~;0  
  70 1711 商誉 business reputation C46jVl   
  71 1801 长期待摊费用 long-term deferred expenses ~mMTfC~9  
  72 1811 递延所得税资产 deferred income tax assets 2. {/ls  
  73 1901 待处理财产损溢 waiting assets profit and loss OkCAvRg  
  二、负债类 debt group #5{BxX&\  
  74 2001 短期借款 short-term loan ,g,Hb\_R)  
  81 2101 交易性金融负债 transaction financial liabilities $2-_j)+  
  83 2201 应付票据 notes payable e,W,NnCICj  
  84 2202 应付账款 account payable 4:/^.:  
  85 2205 预收账款 item received in advance %hdjQIH  
  86 2211 应付职工薪酬 employee pay payable sNP ;  
  87 2221 应交税费 tax payable ,*?[Rg0]+  
  88 2231 应付股利 dividend payable v53|)]V  
  89 2232 应付利息 interest payable l(@c  
  90 2241 其他应付款 other account payable M* {5> !\  
  97 2401 预提费用 withholding expenses )8SWU)/  
  98 2411 预计负债 estimated liabilities Tf? `_jL  
  99 2501 递延收益 deferred income -8<vWe  
  100 2601 长期借款 money borrowed for long term h ^s8LE3  
  101 2602 长期债券 long-term bond !+QfQghAT  
  106 2801 长期应付款 long-term account payable DQaE9gmC  
  107 2802 未确认融资费用 unacknowledged financial charges DVJn;X^T:  
  108 2811 专项应付款 special accounts payable [9#zE URS  
  109 2901 递延所得税负债 deferred income tax liabilities tCar:p4$  
  三、共同类 MX.?tN#F|H  
  112 3101 衍生工具 derivative tool |{_>H '  
  113 3201 套期工具 arbitrage tool =q`T|9v  
  114 3202 被套期项目 arbitrage project 5}Xi`'g,  
  四、所有者权益类 {Qn{w%!|  
  115 4001 实收资本 paid-up capital /H3w7QU   
  116 4002 资本公积 contributed surplus Nd{U|k3pL  
  117 4101 盈余公积 earned surplus  X>P|-n#  
  119 4103 本年利润 profit for the current year Z&P\}mm   
  120 4104 利润分配 allocation of profits (oG.A  
  121 4201 库存股 treasury stock @2 *Q*  
  五、成本类 &|db}\jT  
  122 5001 生产成本 production cost n \f]?B(  
  123 5101 制造费用 cost of production bMNr +N  
  124 5201 劳务成本 service cost i" )_Xb_1  
  125 5301 研发支出 research and development expenditures 3d olrW  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor *c&|2EsZ  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor &ODo7@v`1  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 3wcF R0f  
  六、损益类 o P;6i  
  129 6001 主营业务收入 main business income nAAv42j[  
  130 6011 利息收入 金融共用​ interest income financial sharing ecR)8^1 '  
  135 6051 其他业务收入 other business income het<#3Bo  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance J_m@YkK  
  137 6101 公允价值变动损益 sound value flexible loss and profit V*@Y9G  
  138 6111 投资收益 income on investment H\\FAOj  
  142 6301 营业外收入 nonrevenue receipt bovAFdHW  
  143 6401 主营业务成本 main business cost  KLE)+|  
  144 6402 其他业务支出 other business expense cDE5/!  
  145 6405 营业税金及附加 business tariff and annex ^NR f  
  146 6411 利息支出 金融共用 interest expense financial sharing F *r)  
  155 6601 销售费用 marketing cost (Cfb8\~  
  156 6602 管理费用 managing cost Z@f{f:Jc/"  
  157 6603 财务费用 financial cost {*[(j^OE  
  158 6604 勘探费用 exploration expense <c:H u{D  
  159 6701 资产减值损失 loss from asset devaluation !2Z"Lm  
  160 6711 营业外支出 nonoperating expense h:r?:C>n  
  161 6801 所得税 income tax gZ7R^] 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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