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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
Sg/:n,68  
  一、资产类 _7rqXkp%  
  1 1001 库存现金 cash on hand Aqa6R+c  
  2 1002 银行存款 bank deposit LN@lrC7X  
  5 1015 其他货币资金 other monetary capital z0T`5N G@  
  9 1101 交易性金融资产 transaction monetary assets &?KPu?9  
  11 1121 应收票据 notes receivable cYZwWMzp  
  12 1122 应收账款 Account receivable jz {(q;  
  13 1123 预付账款 account prepaid A Oby*c  
  14 1131 应收股利 dividend receivable [54@irH  
  15 1132 应收利息 accrued interest receivable -s9Y(>  
  21 1231 其他应收款 accounts receivable-others {D;Xa`:O  
  22 1241 坏账准备 had debts reserve OT-n\sL$  
  28 1401 材料采购 procurement of materials :*mA,2s  
  29 1402 在途物资 materials in transit zkjPLeX  
  30 1403 原材料 raw materials "WF( 6z#  
  32 1406 库存商品 commodity stocks <bEN8b  
  33 1407 发出商品 goods in transit )m|X;eEo  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles &/B2)l6a  
  42 1461 存货跌价准备 reserve against stock price declining xaGVu0q  
  43 1501 待摊费用 fees to be apportioned j#*asGdp#J  
  45 1521 持有至到期投资 hold investment due YH /S2D  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve PWf{aHsr  
  47 1523 可供出售金融资产 financial assets available for sale anHBy SI3  
  48 1524 长期股权投资 long-term stock ownership investment PY^^^01P  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 1_Dn?G^H  
  50 1526 投资性房地产 investment real eastate p{A}p9sjx  
  51 1531 长期应收款 long-term account receivable E[)7tr  
  52 1541 未实现融资收益 unrealized financing income S1}1"y/  
  54 1601 固定资产 permanent assets ^>,< *p  
  55 1602 累计折旧 accumulated depreciation #JJp:S~`   
  56 1603 固定资产减值准备permanent assets reduction reserve  N&0uXrw  
  57 1604 在建工程 construction in process ,^MW) Gf<  
  58 1605 工程物资 engineer material 6MLN>)t  
  59 1606 固定资产清理 disposal of fixed assets L Q I: ]d  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing XBfiaj  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing K#9(|2 J%  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture BiHiVhD_  
  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 bR>o!(M'Z\  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture jMz1s%C  
  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 5XSxQG@k^z  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation s T :tFK\  
  67 1701 无形资产 intangible assets ]MqH13`)A  
  68 1702 累计摊销 accumulated amortization < "L){$  
  69 1703 无形资产减值准备 intangible assets reduction reserve 2FZ 0c/[&  
  70 1711 商誉 business reputation yNhscAMNn  
  71 1801 长期待摊费用 long-term deferred expenses Y{Y;EY4  
  72 1811 递延所得税资产 deferred income tax assets , 6EZb[;g^  
  73 1901 待处理财产损溢 waiting assets profit and loss \U)2 Tg  
  二、负债类 debt group d I#8CO  
  74 2001 短期借款 short-term loan :/yr(V{  
  81 2101 交易性金融负债 transaction financial liabilities J'G`=m"-'  
  83 2201 应付票据 notes payable X]JpS  
  84 2202 应付账款 account payable ,E*a$cCw  
  85 2205 预收账款 item received in advance  qrkRD*a  
  86 2211 应付职工薪酬 employee pay payable c:h.J4mv  
  87 2221 应交税费 tax payable DJ mQZ+{2  
  88 2231 应付股利 dividend payable Oi kU$~|  
  89 2232 应付利息 interest payable 9%3 r-U=  
  90 2241 其他应付款 other account payable ( l3UNP  
  97 2401 预提费用 withholding expenses )5GdvqA  
  98 2411 预计负债 estimated liabilities 0TuOY%+  
  99 2501 递延收益 deferred income {0A[v}X ~  
  100 2601 长期借款 money borrowed for long term N1s $3Ul  
  101 2602 长期债券 long-term bond &m%Pr  
  106 2801 长期应付款 long-term account payable T}w*K[z $  
  107 2802 未确认融资费用 unacknowledged financial charges 2vh!pez_  
  108 2811 专项应付款 special accounts payable s_ GK;;  
  109 2901 递延所得税负债 deferred income tax liabilities -_{C+Y_  
  三、共同类 9h3~;Q  
  112 3101 衍生工具 derivative tool /,rF$5G,  
  113 3201 套期工具 arbitrage tool _M"$5 T  
  114 3202 被套期项目 arbitrage project oxCs*   
  四、所有者权益类 /8$1[[[  
  115 4001 实收资本 paid-up capital I7G\X#,iz  
  116 4002 资本公积 contributed surplus 8JtI&aH-L  
  117 4101 盈余公积 earned surplus Z+``/Q]>+  
  119 4103 本年利润 profit for the current year U7*VIRibv+  
  120 4104 利润分配 allocation of profits e&H<lT  
  121 4201 库存股 treasury stock XftJ=  *  
  五、成本类 -X&!dV:= 4  
  122 5001 生产成本 production cost QN}3S0  
  123 5101 制造费用 cost of production 1(:=j Ofk  
  124 5201 劳务成本 service cost Ltic_cjYd?  
  125 5301 研发支出 research and development expenditures St7D.|  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor c>U{,z  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor wWOT*R_  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor MR)KLM0   
  六、损益类 # nc@!+  
  129 6001 主营业务收入 main business income jC/JiI  
  130 6011 利息收入 金融共用​ interest income financial sharing M;p q2$   
  135 6051 其他业务收入 other business income UB&S 2g  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance X^ ^?}>t[  
  137 6101 公允价值变动损益 sound value flexible loss and profit VI|DM x   
  138 6111 投资收益 income on investment ,[ J'!NC1  
  142 6301 营业外收入 nonrevenue receipt i3kI2\bd/  
  143 6401 主营业务成本 main business cost t~<-4N$(  
  144 6402 其他业务支出 other business expense 0ZID @^  
  145 6405 营业税金及附加 business tariff and annex !iitx U  
  146 6411 利息支出 金融共用 interest expense financial sharing bJ,=yB+0  
  155 6601 销售费用 marketing cost <R~~yW:H  
  156 6602 管理费用 managing cost ANpY qV  
  157 6603 财务费用 financial cost WH*=81) zp  
  158 6604 勘探费用 exploration expense HyX4ob[X  
  159 6701 资产减值损失 loss from asset devaluation 4|Gs(^nU  
  160 6711 营业外支出 nonoperating expense rd 35)  
  161 6801 所得税 income tax dpGQ0EzH^  
  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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