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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
JwG(WLb:  
  一、资产类 ,6^<Vg  
  1 1001 库存现金 cash on hand 0#V"   
  2 1002 银行存款 bank deposit )!8q JQD  
  5 1015 其他货币资金 other monetary capital cv'8_3  
  9 1101 交易性金融资产 transaction monetary assets [ V.67_~  
  11 1121 应收票据 notes receivable u?,>yf.;s  
  12 1122 应收账款 Account receivable MJ}{Q1|*  
  13 1123 预付账款 account prepaid 9D3W_eIc  
  14 1131 应收股利 dividend receivable [jgVN w""D  
  15 1132 应收利息 accrued interest receivable @)pC3Vi^  
  21 1231 其他应收款 accounts receivable-others +hRy{Ps/  
  22 1241 坏账准备 had debts reserve :8yebOs   
  28 1401 材料采购 procurement of materials "6U0 !.ro@  
  29 1402 在途物资 materials in transit '\bokwsP  
  30 1403 原材料 raw materials EQyX!  
  32 1406 库存商品 commodity stocks ZqclmCi  
  33 1407 发出商品 goods in transit e$9a9twl  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 9PB%v.t5 y  
  42 1461 存货跌价准备 reserve against stock price declining m` 1dB%;?  
  43 1501 待摊费用 fees to be apportioned A$2 ;Bf  
  45 1521 持有至到期投资 hold investment due byM%D$R  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve /stvNIEa  
  47 1523 可供出售金融资产 financial assets available for sale /\1'.GR  
  48 1524 长期股权投资 long-term stock ownership investment =%U &$d|@G  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ; h Q[-  
  50 1526 投资性房地产 investment real eastate u`v&URM  
  51 1531 长期应收款 long-term account receivable Uh/=HNR  
  52 1541 未实现融资收益 unrealized financing income $%EX~$=m]-  
  54 1601 固定资产 permanent assets )Xdq+$w.  
  55 1602 累计折旧 accumulated depreciation "(=g7,I4  
  56 1603 固定资产减值准备permanent assets reduction reserve =z. hJu  
  57 1604 在建工程 construction in process ?`+VWa[,e  
  58 1605 工程物资 engineer material 4Sh8w%s  
  59 1606 固定资产清理 disposal of fixed assets 'Xik2PaO  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing [{Wo:c9Qq1  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing AZ.QQ*GZ#y  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture lWRl  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture d/  Lz"  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ^\PRz Y  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation "L.k m  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ULK] ' Rn  
  67 1701 无形资产 intangible assets 'xS@cF o(  
  68 1702 累计摊销 accumulated amortization S( .J  
  69 1703 无形资产减值准备 intangible assets reduction reserve lJ3VMYVrUP  
  70 1711 商誉 business reputation `,AOxJ:$  
  71 1801 长期待摊费用 long-term deferred expenses Q0xGd(\  
  72 1811 递延所得税资产 deferred income tax assets `)cI^!  
  73 1901 待处理财产损溢 waiting assets profit and loss 3P!OP{`  
  二、负债类 debt group db 99S   
  74 2001 短期借款 short-term loan c#x~ x  
  81 2101 交易性金融负债 transaction financial liabilities )j2 #5`?"j  
  83 2201 应付票据 notes payable h; q&B9  
  84 2202 应付账款 account payable }[leUYi`  
  85 2205 预收账款 item received in advance h[dJNawL  
  86 2211 应付职工薪酬 employee pay payable M4Cb(QAVP  
  87 2221 应交税费 tax payable A.*e8a/6X  
  88 2231 应付股利 dividend payable k -G9'c~  
  89 2232 应付利息 interest payable 4D& L]eJ  
  90 2241 其他应付款 other account payable P 4B|l:  
  97 2401 预提费用 withholding expenses  3?D, Wu  
  98 2411 预计负债 estimated liabilities vyS>3(NZ  
  99 2501 递延收益 deferred income #~p;s>  
  100 2601 长期借款 money borrowed for long term 5QqU.9M  
  101 2602 长期债券 long-term bond eFsl  
  106 2801 长期应付款 long-term account payable h GA2.{  
  107 2802 未确认融资费用 unacknowledged financial charges ObM/~{rKx  
  108 2811 专项应付款 special accounts payable _N;@jq\q  
  109 2901 递延所得税负债 deferred income tax liabilities KKpM=MZ  
  三、共同类 Rir0^XqG  
  112 3101 衍生工具 derivative tool A@o7  
  113 3201 套期工具 arbitrage tool G+#bO5  
  114 3202 被套期项目 arbitrage project 0V6, &rTF  
  四、所有者权益类 o|>=< l  
  115 4001 实收资本 paid-up capital qGq]E `O  
  116 4002 资本公积 contributed surplus i\lvxbp  
  117 4101 盈余公积 earned surplus 2<*"@Vj  
  119 4103 本年利润 profit for the current year TeuZVy8a  
  120 4104 利润分配 allocation of profits t,LK92?  
  121 4201 库存股 treasury stock ;G`]`=s#Lq  
  五、成本类 (}wPu&Is,C  
  122 5001 生产成本 production cost yl?LXc[)  
  123 5101 制造费用 cost of production MgP|'H3\  
  124 5201 劳务成本 service cost W'"hjQ_  
  125 5301 研发支出 research and development expenditures  ,7:GLkj  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 'T^MaLK  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor F3V:B.C  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor G\tN(%.f  
  六、损益类 64b AWHv  
  129 6001 主营业务收入 main business income 1q;R+65  
  130 6011 利息收入 金融共用​ interest income financial sharing (,sz.  
  135 6051 其他业务收入 other business income n7i~^nf>  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance q5Zu'-Cx@  
  137 6101 公允价值变动损益 sound value flexible loss and profit ()j)}F#Z`  
  138 6111 投资收益 income on investment ts&\JbL  
  142 6301 营业外收入 nonrevenue receipt lI46 f  
  143 6401 主营业务成本 main business cost Y->sJm  
  144 6402 其他业务支出 other business expense '`k  
  145 6405 营业税金及附加 business tariff and annex *0oa2fz%  
  146 6411 利息支出 金融共用 interest expense financial sharing E`La O  
  155 6601 销售费用 marketing cost c611&  
  156 6602 管理费用 managing cost 2F dwX ,O.  
  157 6603 财务费用 financial cost ~*1Z1aZ  
  158 6604 勘探费用 exploration expense y}FG5'5$13  
  159 6701 资产减值损失 loss from asset devaluation +)h# !/  
  160 6711 营业外支出 nonoperating expense 1\Bh-t zB  
  161 6801 所得税 income tax %{'[S0@Z  
  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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