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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 ie5ijkxZ(  
  1 1001 库存现金 cash on hand ;i :wY&  
  2 1002 银行存款 bank deposit TWEqv<c  
  5 1015 其他货币资金 other monetary capital `&zobbwq  
  9 1101 交易性金融资产 transaction monetary assets m4>o E|\  
  11 1121 应收票据 notes receivable s.)w A `&&  
  12 1122 应收账款 Account receivable z{L;)U B^  
  13 1123 预付账款 account prepaid (Nb1R"J `  
  14 1131 应收股利 dividend receivable H> iZVE  
  15 1132 应收利息 accrued interest receivable @ -d4kg  
  21 1231 其他应收款 accounts receivable-others .G~5F- 8'  
  22 1241 坏账准备 had debts reserve KB*=a   
  28 1401 材料采购 procurement of materials 12xP)*:$  
  29 1402 在途物资 materials in transit d<? :Q  
  30 1403 原材料 raw materials "]Dzc[Vp  
  32 1406 库存商品 commodity stocks NV4W2thYo  
  33 1407 发出商品 goods in transit G5J ZB7C  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles m (:qZW  
  42 1461 存货跌价准备 reserve against stock price declining IFofF Xv_  
  43 1501 待摊费用 fees to be apportioned Bjj^!T/#  
  45 1521 持有至到期投资 hold investment due vXQmEIm  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 4(GgaQFO?  
  47 1523 可供出售金融资产 financial assets available for sale <" l;l~Y1  
  48 1524 长期股权投资 long-term stock ownership investment Yj/nzTVJ[  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve < DZ76  
  50 1526 投资性房地产 investment real eastate =e-aZ0P  
  51 1531 长期应收款 long-term account receivable %E7.$Gj%  
  52 1541 未实现融资收益 unrealized financing income 3|r!*+.  
  54 1601 固定资产 permanent assets QfWu~[  
  55 1602 累计折旧 accumulated depreciation A;a(n\Sy  
  56 1603 固定资产减值准备permanent assets reduction reserve \1C!,C  
  57 1604 在建工程 construction in process %drJ p6n%  
  58 1605 工程物资 engineer material U,e'ZRU6  
  59 1606 固定资产清理 disposal of fixed assets bA9CO\Pp`  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing osl=[pm  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing MDk*j,5V  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Hk,lX r  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture TWUUvj`.  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 2s 7mI'  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation wG+=}1X  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation vF"c  
  67 1701 无形资产 intangible assets b\?3--q  
  68 1702 累计摊销 accumulated amortization T?>E{1pS  
  69 1703 无形资产减值准备 intangible assets reduction reserve kl" ]Nw'C  
  70 1711 商誉 business reputation LZ{YmD&6]  
  71 1801 长期待摊费用 long-term deferred expenses *ksb?|<Ot  
  72 1811 递延所得税资产 deferred income tax assets q0Xoj__c!A  
  73 1901 待处理财产损溢 waiting assets profit and loss jZRhKT  
  二、负债类 debt group \/!ZA[D|E\  
  74 2001 短期借款 short-term loan @%c81rv?  
  81 2101 交易性金融负债 transaction financial liabilities R*087X7 N|  
  83 2201 应付票据 notes payable 9qpU@V!  
  84 2202 应付账款 account payable W6vf=I@f  
  85 2205 预收账款 item received in advance )R~aA#<>  
  86 2211 应付职工薪酬 employee pay payable hyfR9~  
  87 2221 应交税费 tax payable ~ FGe ~  
  88 2231 应付股利 dividend payable r@iASITX  
  89 2232 应付利息 interest payable W<v_2iVu  
  90 2241 其他应付款 other account payable _U0$=V  
  97 2401 预提费用 withholding expenses -.iNNM&a  
  98 2411 预计负债 estimated liabilities L9FHgl?  
  99 2501 递延收益 deferred income }gGkV]  
  100 2601 长期借款 money borrowed for long term <&<,l58[c  
  101 2602 长期债券 long-term bond {Dr@HP/x=s  
  106 2801 长期应付款 long-term account payable Puh$%;x  
  107 2802 未确认融资费用 unacknowledged financial charges k6(r !mc  
  108 2811 专项应付款 special accounts payable R^n@.^8s  
  109 2901 递延所得税负债 deferred income tax liabilities Bs8[+Ft5  
  三、共同类 c|AtBgvf  
  112 3101 衍生工具 derivative tool S1J<9xqSQ8  
  113 3201 套期工具 arbitrage tool @ hif$  
  114 3202 被套期项目 arbitrage project V&ot3- Rf  
  四、所有者权益类 l! v!hUb+  
  115 4001 实收资本 paid-up capital {6G?[ `&ca  
  116 4002 资本公积 contributed surplus bMKL1+y(  
  117 4101 盈余公积 earned surplus jb[!E^'&>  
  119 4103 本年利润 profit for the current year BqH]-'1G  
  120 4104 利润分配 allocation of profits JOb MZA$  
  121 4201 库存股 treasury stock 8)yI<`q6  
  五、成本类 VDGCWg6z  
  122 5001 生产成本 production cost 55Gtp\L  
  123 5101 制造费用 cost of production ,v9f~qh  
  124 5201 劳务成本 service cost feX^~gM  
  125 5301 研发支出 research and development expenditures _&#S@aGw  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Uxu\u0*  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ?_g1*@pA  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor "TS  
  六、损益类 {9LWUCpsf  
  129 6001 主营业务收入 main business income 4 !#a3=_  
  130 6011 利息收入 金融共用​ interest income financial sharing EJNU761  
  135 6051 其他业务收入 other business income ]`+HO=0  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 'ub@]ru|  
  137 6101 公允价值变动损益 sound value flexible loss and profit v-_e)m^  
  138 6111 投资收益 income on investment ';=O 0)u  
  142 6301 营业外收入 nonrevenue receipt =$Nq   
  143 6401 主营业务成本 main business cost kq,ucU%>p  
  144 6402 其他业务支出 other business expense /CG"]!2 "  
  145 6405 营业税金及附加 business tariff and annex )f<z% :I+Z  
  146 6411 利息支出 金融共用 interest expense financial sharing [ ~&/s:Vvo  
  155 6601 销售费用 marketing cost V /V9B2.$  
  156 6602 管理费用 managing cost xjj6WED  
  157 6603 财务费用 financial cost _t #k,;  
  158 6604 勘探费用 exploration expense r #cGop]  
  159 6701 资产减值损失 loss from asset devaluation lv+TD!b   
  160 6711 营业外支出 nonoperating expense &@Be2!%'9K  
  161 6801 所得税 income tax 'u |c  
  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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