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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 )g EE7Ex?  
  1 1001 库存现金 cash on hand U8 Zb&6  
  2 1002 银行存款 bank deposit Ai1"UYk\\Y  
  5 1015 其他货币资金 other monetary capital  ce9P-}d  
  9 1101 交易性金融资产 transaction monetary assets Jgv Mx  
  11 1121 应收票据 notes receivable tkT,M,]?9  
  12 1122 应收账款 Account receivable Tj#S')s8  
  13 1123 预付账款 account prepaid LN WS   
  14 1131 应收股利 dividend receivable b^Z2Vf:k]  
  15 1132 应收利息 accrued interest receivable JFVx&  
  21 1231 其他应收款 accounts receivable-others !:!(=(4$P  
  22 1241 坏账准备 had debts reserve W|m(Jh[w]  
  28 1401 材料采购 procurement of materials s|e.mZk/  
  29 1402 在途物资 materials in transit Ohk\P;}  
  30 1403 原材料 raw materials `P;r[j"  
  32 1406 库存商品 commodity stocks RJ'[m~yl5X  
  33 1407 发出商品 goods in transit #\w N2`" W  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles oI{.{]  
  42 1461 存货跌价准备 reserve against stock price declining ~ tA ^K  
  43 1501 待摊费用 fees to be apportioned 1~c\J0h)d  
  45 1521 持有至到期投资 hold investment due UeO/<ml3>J  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ZKXE7p i  
  47 1523 可供出售金融资产 financial assets available for sale Gu*y7I8  
  48 1524 长期股权投资 long-term stock ownership investment 0[l}@K?  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ^)~Smj^d  
  50 1526 投资性房地产 investment real eastate x 4+WZYv3  
  51 1531 长期应收款 long-term account receivable VGc*aQYa  
  52 1541 未实现融资收益 unrealized financing income P+o"]/7U  
  54 1601 固定资产 permanent assets {&n- @$?  
  55 1602 累计折旧 accumulated depreciation D<6$@ZJ  
  56 1603 固定资产减值准备permanent assets reduction reserve *'-4%7C`1  
  57 1604 在建工程 construction in process \R<MQ# x  
  58 1605 工程物资 engineer material g:M;S"U3*Y  
  59 1606 固定资产清理 disposal of fixed assets R^.PKT2E  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing v1,#7s AW'  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 1 %P-X!  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ->b5" {t  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture "Xv} l@  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture .jCGtR )%  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation <R]m(  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation w 0_P9g:  
  67 1701 无形资产 intangible assets [7I bT:ph  
  68 1702 累计摊销 accumulated amortization <?KPyg2  
  69 1703 无形资产减值准备 intangible assets reduction reserve z< L2W",  
  70 1711 商誉 business reputation U3{<+vSR `  
  71 1801 长期待摊费用 long-term deferred expenses Ic2?1<IZA  
  72 1811 递延所得税资产 deferred income tax assets .7.lr[$g  
  73 1901 待处理财产损溢 waiting assets profit and loss rkjnw@x\  
  二、负债类 debt group A3a//e  
  74 2001 短期借款 short-term loan 4=^_VDlpd  
  81 2101 交易性金融负债 transaction financial liabilities T)\}V#iA*  
  83 2201 应付票据 notes payable r%.k,FzGZY  
  84 2202 应付账款 account payable CT[9=wV)m%  
  85 2205 预收账款 item received in advance ,ErfTg&^  
  86 2211 应付职工薪酬 employee pay payable Hh1_zd|  
  87 2221 应交税费 tax payable nqo{]fn  
  88 2231 应付股利 dividend payable YCbvCw$Ob  
  89 2232 应付利息 interest payable ,W}:vdC  
  90 2241 其他应付款 other account payable 61S;M8tNv  
  97 2401 预提费用 withholding expenses f kZHy|m  
  98 2411 预计负债 estimated liabilities >5 -1?vi  
  99 2501 递延收益 deferred income |Mb{0mKb  
  100 2601 长期借款 money borrowed for long term E{orezP  
  101 2602 长期债券 long-term bond /}m)FaAi  
  106 2801 长期应付款 long-term account payable 0SI@`C*1o  
  107 2802 未确认融资费用 unacknowledged financial charges L!cOg8Z  
  108 2811 专项应付款 special accounts payable ZM.'W}J{ *  
  109 2901 递延所得税负债 deferred income tax liabilities AM}2=Ip  
  三、共同类 A<+Dx  
  112 3101 衍生工具 derivative tool 5s[nE\oaG  
  113 3201 套期工具 arbitrage tool 9^}&PEl  
  114 3202 被套期项目 arbitrage project gK rUv0&F  
  四、所有者权益类 !/}3/iU  
  115 4001 实收资本 paid-up capital %+~\I\)1  
  116 4002 资本公积 contributed surplus v)+g<!  
  117 4101 盈余公积 earned surplus $%~ JG (  
  119 4103 本年利润 profit for the current year izl6L  
  120 4104 利润分配 allocation of profits [~9UsHfH  
  121 4201 库存股 treasury stock :*Wq%Y=  
  五、成本类 |n 26[=\B  
  122 5001 生产成本 production cost 8%9 C<+.R  
  123 5101 制造费用 cost of production O%EA ,5U.  
  124 5201 劳务成本 service cost u9!  ?  
  125 5301 研发支出 research and development expenditures 7X>IS#W]  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor $XF$ n#ua  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor u}5CzV`  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor hP"2X"kz&  
  六、损益类 q}LDFsU  
  129 6001 主营业务收入 main business income G=:/v  
  130 6011 利息收入 金融共用​ interest income financial sharing gQeQy  
  135 6051 其他业务收入 other business income E.K^v/dNdq  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance )]P(!hW.  
  137 6101 公允价值变动损益 sound value flexible loss and profit zy,SL |6:  
  138 6111 投资收益 income on investment  i;O_B5 d  
  142 6301 营业外收入 nonrevenue receipt : B^"V\WE  
  143 6401 主营业务成本 main business cost kq}byv}3I  
  144 6402 其他业务支出 other business expense ?AyxRbk  
  145 6405 营业税金及附加 business tariff and annex 1iF=~@Nz_  
  146 6411 利息支出 金融共用 interest expense financial sharing tj13!Cc}e`  
  155 6601 销售费用 marketing cost Tdi^P}i_  
  156 6602 管理费用 managing cost \FsA-W\X  
  157 6603 财务费用 financial cost V%8(zt  
  158 6604 勘探费用 exploration expense p>tkRA?lk  
  159 6701 资产减值损失 loss from asset devaluation R;OPY?EeW  
  160 6711 营业外支出 nonoperating expense Vm%G q  
  161 6801 所得税 income tax @ VWED  
  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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