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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 R?Q-@N>wE  
  1 1001 库存现金 cash on hand G{Q'N04RA  
  2 1002 银行存款 bank deposit LP_F"?4  
  5 1015 其他货币资金 other monetary capital ><7`$2Or  
  9 1101 交易性金融资产 transaction monetary assets rq?x]`u   
  11 1121 应收票据 notes receivable Qeog$g.HI  
  12 1122 应收账款 Account receivable :*nBo  
  13 1123 预付账款 account prepaid H)+kN'J  
  14 1131 应收股利 dividend receivable )5OU!c  
  15 1132 应收利息 accrued interest receivable j( :A  
  21 1231 其他应收款 accounts receivable-others B K;w!]  
  22 1241 坏账准备 had debts reserve !AHm+C_=Lg  
  28 1401 材料采购 procurement of materials Z.(x|Q9  
  29 1402 在途物资 materials in transit /)|y+<E]}  
  30 1403 原材料 raw materials Zi)8KO[/0  
  32 1406 库存商品 commodity stocks m(P)oqwM  
  33 1407 发出商品 goods in transit 9F4|T7?  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles JwczE9~o  
  42 1461 存货跌价准备 reserve against stock price declining _ 4]dPk#^  
  43 1501 待摊费用 fees to be apportioned o>tT!8rH  
  45 1521 持有至到期投资 hold investment due dfcG'+RU}  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 0E[Se|!  
  47 1523 可供出售金融资产 financial assets available for sale qm8RRDG  
  48 1524 长期股权投资 long-term stock ownership investment mm`3-F|  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Q1[s{,  
  50 1526 投资性房地产 investment real eastate [{*#cr f  
  51 1531 长期应收款 long-term account receivable !m2k0|9  
  52 1541 未实现融资收益 unrealized financing income R<Tzt' z  
  54 1601 固定资产 permanent assets ]f~YeOB@  
  55 1602 累计折旧 accumulated depreciation N 8vl< Mq  
  56 1603 固定资产减值准备permanent assets reduction reserve Fgk/Ph3r  
  57 1604 在建工程 construction in process Oc`fQqYy  
  58 1605 工程物资 engineer material vm4oaVi  
  59 1606 固定资产清理 disposal of fixed assets RGLqn{<V  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 9@B+$~:}7  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing  Hd`RR3J  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Us5 JnP5  
  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 <H/H@xQ8G  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture kv b-=  
  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 |_*1/Wz@  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation +s}28U!  
  67 1701 无形资产 intangible assets GAlO<Mu  
  68 1702 累计摊销 accumulated amortization Of=z!|l2  
  69 1703 无形资产减值准备 intangible assets reduction reserve `-\ "p;Hp0  
  70 1711 商誉 business reputation tPHi z %  
  71 1801 长期待摊费用 long-term deferred expenses ja2]VbB  
  72 1811 递延所得税资产 deferred income tax assets ]FBfh.#X@  
  73 1901 待处理财产损溢 waiting assets profit and loss ?_r"Fg;"  
  二、负债类 debt group gjV&X N  
  74 2001 短期借款 short-term loan KK?~i[a L  
  81 2101 交易性金融负债 transaction financial liabilities f7s.\  
  83 2201 应付票据 notes payable Z}wAh|N-  
  84 2202 应付账款 account payable 8ic_|hfY  
  85 2205 预收账款 item received in advance oH0\6:S  
  86 2211 应付职工薪酬 employee pay payable enj2xye%Y  
  87 2221 应交税费 tax payable JGe;$5|q8  
  88 2231 应付股利 dividend payable |T%/d#b~  
  89 2232 应付利息 interest payable +h/$_5  
  90 2241 其他应付款 other account payable _HQa3wj  
  97 2401 预提费用 withholding expenses OUPpz_y  
  98 2411 预计负债 estimated liabilities CmZ?uo+Y  
  99 2501 递延收益 deferred income =l+p nG  
  100 2601 长期借款 money borrowed for long term `L>'9rbZO  
  101 2602 长期债券 long-term bond 9P$'ON'"  
  106 2801 长期应付款 long-term account payable KI{u:Lbi  
  107 2802 未确认融资费用 unacknowledged financial charges uJ$,e5q  
  108 2811 专项应付款 special accounts payable ;xc  
  109 2901 递延所得税负债 deferred income tax liabilities J :(l&  
  三、共同类 W8^gPW*c5  
  112 3101 衍生工具 derivative tool SccU @3.X~  
  113 3201 套期工具 arbitrage tool 7d*<'k]{,  
  114 3202 被套期项目 arbitrage project S}/CzQ  
  四、所有者权益类 :jPAA`,  
  115 4001 实收资本 paid-up capital :EjIV]e  
  116 4002 资本公积 contributed surplus C&T3vM  
  117 4101 盈余公积 earned surplus 4 C:YEX~  
  119 4103 本年利润 profit for the current year mx yT==E  
  120 4104 利润分配 allocation of profits Mx }(w\\T  
  121 4201 库存股 treasury stock h(sD]N  
  五、成本类 +l9avy+P (  
  122 5001 生产成本 production cost u$"5SGI6  
  123 5101 制造费用 cost of production ".u?-xcbJ  
  124 5201 劳务成本 service cost r/e&}!  
  125 5301 研发支出 research and development expenditures a#1X)ot  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor i/L1KiCLx  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor L!Ro`6|7;  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor N?XN$hwdZ  
  六、损益类 1\p[mN  
  129 6001 主营业务收入 main business income wK_}`6R/  
  130 6011 利息收入 金融共用​ interest income financial sharing P<hqr;  
  135 6051 其他业务收入 other business income K02./ut-  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance vC7sJIch2<  
  137 6101 公允价值变动损益 sound value flexible loss and profit SYL$ ?kl  
  138 6111 投资收益 income on investment 9(_/jU4mc  
  142 6301 营业外收入 nonrevenue receipt k|V{jB G"@  
  143 6401 主营业务成本 main business cost I2 dt#  
  144 6402 其他业务支出 other business expense OL>/FOH:Fx  
  145 6405 营业税金及附加 business tariff and annex $ ]HIYYs  
  146 6411 利息支出 金融共用 interest expense financial sharing ;H^!yj5H  
  155 6601 销售费用 marketing cost T^'i+>F!w  
  156 6602 管理费用 managing cost ZDf9Npe  
  157 6603 财务费用 financial cost DF~w20+  
  158 6604 勘探费用 exploration expense 7~',q"4P/_  
  159 6701 资产减值损失 loss from asset devaluation H{BjxZ~)  
  160 6711 营业外支出 nonoperating expense FueJe/~t  
  161 6801 所得税 income tax dw-r}Qioe  
  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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