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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 zsuXN*  
  1 1001 库存现金 cash on hand &+zS4)UK  
  2 1002 银行存款 bank deposit 6E@qZvQ  
  5 1015 其他货币资金 other monetary capital s+OXT4>+  
  9 1101 交易性金融资产 transaction monetary assets l's*HExR  
  11 1121 应收票据 notes receivable 1A.ecv'  
  12 1122 应收账款 Account receivable v)J(@>CZ[  
  13 1123 预付账款 account prepaid |#?:KvU97E  
  14 1131 应收股利 dividend receivable %#$K P  
  15 1132 应收利息 accrued interest receivable w_]`)$9  
  21 1231 其他应收款 accounts receivable-others %uy5la  
  22 1241 坏账准备 had debts reserve 5|0}   
  28 1401 材料采购 procurement of materials 0JM`*f%n  
  29 1402 在途物资 materials in transit p?XVO#  
  30 1403 原材料 raw materials o6T'U#7P  
  32 1406 库存商品 commodity stocks u</LgOP`-  
  33 1407 发出商品 goods in transit r`GA5 }M  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles A$Ok^  
  42 1461 存货跌价准备 reserve against stock price declining *$yU|,  
  43 1501 待摊费用 fees to be apportioned KoKd.%  
  45 1521 持有至到期投资 hold investment due >s|zr S)  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ;2jH;$HZ  
  47 1523 可供出售金融资产 financial assets available for sale |g,99YIv>  
  48 1524 长期股权投资 long-term stock ownership investment ].r~?9'/  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve oK#UEn  
  50 1526 投资性房地产 investment real eastate @[. 0,  
  51 1531 长期应收款 long-term account receivable H^r;,Q$9  
  52 1541 未实现融资收益 unrealized financing income oZwu`~h Y  
  54 1601 固定资产 permanent assets AD^Q`7K?uR  
  55 1602 累计折旧 accumulated depreciation ATscP hk  
  56 1603 固定资产减值准备permanent assets reduction reserve 5l[&-: (Lh  
  57 1604 在建工程 construction in process #4BwYj(Sl  
  58 1605 工程物资 engineer material C 5 xsh  
  59 1606 固定资产清理 disposal of fixed assets B Ms?+  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing {k8R6l1  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing iininITOS{  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture )]M,OMYq-  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture [H5BIM@{  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture xka&,`z  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation eNc>^:&y*  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation zW9/[Db  
  67 1701 无形资产 intangible assets r"xs?P&/$  
  68 1702 累计摊销 accumulated amortization Bx 9v2x.  
  69 1703 无形资产减值准备 intangible assets reduction reserve Ssg1p#0J  
  70 1711 商誉 business reputation !\Vc#dslt  
  71 1801 长期待摊费用 long-term deferred expenses _`.Wib+  
  72 1811 递延所得税资产 deferred income tax assets s@D/.X  
  73 1901 待处理财产损溢 waiting assets profit and loss 8$`$24Wx  
  二、负债类 debt group 3}kG ]#  
  74 2001 短期借款 short-term loan 1=z6m7@'-  
  81 2101 交易性金融负债 transaction financial liabilities X([p0W 9V(  
  83 2201 应付票据 notes payable =}UcYC6l  
  84 2202 应付账款 account payable ( we)0AxF'  
  85 2205 预收账款 item received in advance u1;sH{YK>  
  86 2211 应付职工薪酬 employee pay payable 7 F> a&r  
  87 2221 应交税费 tax payable T7R,6 qt  
  88 2231 应付股利 dividend payable '|J~2rbyr  
  89 2232 应付利息 interest payable \zLKSJ]  
  90 2241 其他应付款 other account payable {L/hhKT  
  97 2401 预提费用 withholding expenses I_\?wSNGM  
  98 2411 预计负债 estimated liabilities %fMFcL#h  
  99 2501 递延收益 deferred income ,xI FF-[0  
  100 2601 长期借款 money borrowed for long term 8@,8j!$8G  
  101 2602 长期债券 long-term bond 7A"v:e  
  106 2801 长期应付款 long-term account payable 2$TwD*[  
  107 2802 未确认融资费用 unacknowledged financial charges H7%q[O  
  108 2811 专项应付款 special accounts payable -BcnJK0  
  109 2901 递延所得税负债 deferred income tax liabilities  !U=o<)I  
  三、共同类 A9Icn>3?`(  
  112 3101 衍生工具 derivative tool !xvAy3  
  113 3201 套期工具 arbitrage tool 08G${@D+X0  
  114 3202 被套期项目 arbitrage project [P*zm8b  
  四、所有者权益类 U%)-_ *`z  
  115 4001 实收资本 paid-up capital =A{s,UP  
  116 4002 资本公积 contributed surplus 2@,rIve  
  117 4101 盈余公积 earned surplus /tj_WO_  
  119 4103 本年利润 profit for the current year Q8D#kAYw  
  120 4104 利润分配 allocation of profits T^Ol=QCu  
  121 4201 库存股 treasury stock @Y !Jm  
  五、成本类 H5Bh?mw2  
  122 5001 生产成本 production cost EGVS8YP>h  
  123 5101 制造费用 cost of production @%BsQm  
  124 5201 劳务成本 service cost |eI!wgQx  
  125 5301 研发支出 research and development expenditures . ZP$,  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor &} r-C97  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor d <RJH  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor x %W%  
  六、损益类 mJZB@m u?  
  129 6001 主营业务收入 main business income 'U-8w@\Z  
  130 6011 利息收入 金融共用​ interest income financial sharing <w3_EO  
  135 6051 其他业务收入 other business income 4s 6,`-  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance W. BX6  
  137 6101 公允价值变动损益 sound value flexible loss and profit pi5DDK  
  138 6111 投资收益 income on investment I%l2_hs0V  
  142 6301 营业外收入 nonrevenue receipt tMH 2  
  143 6401 主营业务成本 main business cost xnxNc5$oE  
  144 6402 其他业务支出 other business expense jo' V.]\  
  145 6405 营业税金及附加 business tariff and annex XhUVDmeUMb  
  146 6411 利息支出 金融共用 interest expense financial sharing ;FJFr*PM  
  155 6601 销售费用 marketing cost {q! :t0X.Y  
  156 6602 管理费用 managing cost tyFsnc k  
  157 6603 财务费用 financial cost {r%T_BfY  
  158 6604 勘探费用 exploration expense <%.lPO]&E  
  159 6701 资产减值损失 loss from asset devaluation ?x/Lb*a^  
  160 6711 营业外支出 nonoperating expense OwPXQ 3S  
  161 6801 所得税 income tax 7(d#zu6n  
  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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