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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 :P;#Y7}Y$  
  1 1001 库存现金 cash on hand W:hR8 1ci  
  2 1002 银行存款 bank deposit gXs@FhR0  
  5 1015 其他货币资金 other monetary capital ]TqcV8Q~  
  9 1101 交易性金融资产 transaction monetary assets cXtL3T+  
  11 1121 应收票据 notes receivable Wf>UI)^n  
  12 1122 应收账款 Account receivable  -mcLT@  
  13 1123 预付账款 account prepaid />)>~_-3  
  14 1131 应收股利 dividend receivable O:pQf/Xn  
  15 1132 应收利息 accrued interest receivable F1gDeLmJ  
  21 1231 其他应收款 accounts receivable-others {ZN{$Ad3/  
  22 1241 坏账准备 had debts reserve 2-UZ|y  
  28 1401 材料采购 procurement of materials G8 f7N; D  
  29 1402 在途物资 materials in transit X!nI{PE  
  30 1403 原材料 raw materials b< Pjmb+  
  32 1406 库存商品 commodity stocks tE<L4;t  
  33 1407 发出商品 goods in transit Lp1wA*  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ZVgR7+`]#  
  42 1461 存货跌价准备 reserve against stock price declining 1b* dC;<  
  43 1501 待摊费用 fees to be apportioned <P$b$fh/  
  45 1521 持有至到期投资 hold investment due &Lk@Xq1  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve E8 #y9q  
  47 1523 可供出售金融资产 financial assets available for sale DpI_`TF#$Z  
  48 1524 长期股权投资 long-term stock ownership investment ojtcKw  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve st/Tb/  
  50 1526 投资性房地产 investment real eastate g 9>p?XY  
  51 1531 长期应收款 long-term account receivable ]^ZC^z;H  
  52 1541 未实现融资收益 unrealized financing income vWjK[5 M%  
  54 1601 固定资产 permanent assets T|ZT&x$z  
  55 1602 累计折旧 accumulated depreciation #d(6q$IE  
  56 1603 固定资产减值准备permanent assets reduction reserve aN%t>*?Xa  
  57 1604 在建工程 construction in process ]wdudvS@6r  
  58 1605 工程物资 engineer material ",Ek| z  
  59 1606 固定资产清理 disposal of fixed assets ely&'y!  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing f5mk\^  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing KDg!Y(m{  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture kd!f/'E!  
  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 r(%#@?&  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture "c1vW<;  
  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 0z.`  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation tH17Z  
  67 1701 无形资产 intangible assets rbQA6_U 5A  
  68 1702 累计摊销 accumulated amortization r$G;^  
  69 1703 无形资产减值准备 intangible assets reduction reserve =xai 7iM  
  70 1711 商誉 business reputation zSDiJ$Xk  
  71 1801 长期待摊费用 long-term deferred expenses |VaXOdD`&  
  72 1811 递延所得税资产 deferred income tax assets j%~UU0(J  
  73 1901 待处理财产损溢 waiting assets profit and loss h#;fBQ]   
  二、负债类 debt group 'Kp|\T r  
  74 2001 短期借款 short-term loan <P g.N  
  81 2101 交易性金融负债 transaction financial liabilities &[23DrI8  
  83 2201 应付票据 notes payable fvN2]@:  
  84 2202 应付账款 account payable 5 F H#)  
  85 2205 预收账款 item received in advance wR>\5z )^  
  86 2211 应付职工薪酬 employee pay payable wU?2aXY  
  87 2221 应交税费 tax payable N ?0V0B  
  88 2231 应付股利 dividend payable Ler9~}\D  
  89 2232 应付利息 interest payable %|l*=v  
  90 2241 其他应付款 other account payable oNl_r:G  
  97 2401 预提费用 withholding expenses Z</$~ T  
  98 2411 预计负债 estimated liabilities _g$6vx&  
  99 2501 递延收益 deferred income \u",bMQF  
  100 2601 长期借款 money borrowed for long term WElB,a-RCp  
  101 2602 长期债券 long-term bond z4_>6sf{  
  106 2801 长期应付款 long-term account payable M6y:ze  
  107 2802 未确认融资费用 unacknowledged financial charges ~(4cnD)BO  
  108 2811 专项应付款 special accounts payable m:X;dcq'3  
  109 2901 递延所得税负债 deferred income tax liabilities Eh8.S)E  
  三、共同类 CW, Kw  
  112 3101 衍生工具 derivative tool M0"xDvQ  
  113 3201 套期工具 arbitrage tool  5Lm ?  
  114 3202 被套期项目 arbitrage project won%(n,HT  
  四、所有者权益类 !63x^# kg  
  115 4001 实收资本 paid-up capital A!goR-J]  
  116 4002 资本公积 contributed surplus M^k~w{   
  117 4101 盈余公积 earned surplus Be0P[v  
  119 4103 本年利润 profit for the current year /d8P Dc"  
  120 4104 利润分配 allocation of profits  A5Y z|  
  121 4201 库存股 treasury stock LGRX@nF#  
  五、成本类 bBC3% H^  
  122 5001 生产成本 production cost .* V ZY  
  123 5101 制造费用 cost of production ;`s/|v  
  124 5201 劳务成本 service cost +<8r?d2  
  125 5301 研发支出 research and development expenditures z1(rHJd  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor o!\Vk~Vi&  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor }|AUV  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor H-^>Co_  
  六、损益类 G#3 O^,m  
  129 6001 主营业务收入 main business income om;jXf}A  
  130 6011 利息收入 金融共用​ interest income financial sharing hPD2/M  
  135 6051 其他业务收入 other business income z/6eP`jj   
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance <EJ}9`t  
  137 6101 公允价值变动损益 sound value flexible loss and profit krI<'m;a  
  138 6111 投资收益 income on investment u= !?<Q  
  142 6301 营业外收入 nonrevenue receipt h-Ffs  
  143 6401 主营业务成本 main business cost nwHi3ojD:  
  144 6402 其他业务支出 other business expense XQHvs{P o  
  145 6405 营业税金及附加 business tariff and annex F0+u#/#  
  146 6411 利息支出 金融共用 interest expense financial sharing GC#3{71  
  155 6601 销售费用 marketing cost V 7%rKK  
  156 6602 管理费用 managing cost  D]Bvjh   
  157 6603 财务费用 financial cost |V%Qp5 XJ  
  158 6604 勘探费用 exploration expense yC6XO&:g  
  159 6701 资产减值损失 loss from asset devaluation _ z{:Q  
  160 6711 营业外支出 nonoperating expense G W|~sE +  
  161 6801 所得税 income tax qL UbRp  
  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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