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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 k1&9 bgI  
  1 1001 库存现金 cash on hand ^eW<- n@^  
  2 1002 银行存款 bank deposit }#z1>y!#  
  5 1015 其他货币资金 other monetary capital @yp0WB  
  9 1101 交易性金融资产 transaction monetary assets QM,#:m1o  
  11 1121 应收票据 notes receivable ==Gc%  
  12 1122 应收账款 Account receivable :Cq73:1\B  
  13 1123 预付账款 account prepaid qqDg2,Yb  
  14 1131 应收股利 dividend receivable W>3S%2d  
  15 1132 应收利息 accrued interest receivable LV}R 9f  
  21 1231 其他应收款 accounts receivable-others JCWTB`EB>  
  22 1241 坏账准备 had debts reserve IDct!53~  
  28 1401 材料采购 procurement of materials ( /y8KG 3  
  29 1402 在途物资 materials in transit WJ{Iv] }9  
  30 1403 原材料 raw materials <4r8H-(%  
  32 1406 库存商品 commodity stocks J4bP(=w!  
  33 1407 发出商品 goods in transit s'HsLe0|  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Emlj,c<? j  
  42 1461 存货跌价准备 reserve against stock price declining @3`5(xwzm  
  43 1501 待摊费用 fees to be apportioned {FI zoR"  
  45 1521 持有至到期投资 hold investment due P&`%VW3E  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve Ny^ 1#R  
  47 1523 可供出售金融资产 financial assets available for sale xHgC':l(0  
  48 1524 长期股权投资 long-term stock ownership investment y2W+YV*  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve t]K20(FSN  
  50 1526 投资性房地产 investment real eastate Q2 q~m8(  
  51 1531 长期应收款 long-term account receivable 0O3O^ 0  
  52 1541 未实现融资收益 unrealized financing income #GM^:rF  
  54 1601 固定资产 permanent assets 5|*{~O |  
  55 1602 累计折旧 accumulated depreciation Zue3Z{31T  
  56 1603 固定资产减值准备permanent assets reduction reserve ZP"; B^J  
  57 1604 在建工程 construction in process SxF'2ii  
  58 1605 工程物资 engineer material !y_FbJ8KC  
  59 1606 固定资产清理 disposal of fixed assets ^h?fr`  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 0ix(1`Z  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing *aErwGLB8  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture t:wBh'K~R8  
  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 {4_s:+v0  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 6_mi9_w  
  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 0C zQel)L:  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation =O}I{dNKZV  
  67 1701 无形资产 intangible assets w=KfkdAJ*/  
  68 1702 累计摊销 accumulated amortization #]h X ."b2  
  69 1703 无形资产减值准备 intangible assets reduction reserve f:Pl Mv!{  
  70 1711 商誉 business reputation Q4XlYgIV2A  
  71 1801 长期待摊费用 long-term deferred expenses !MoAga_ j  
  72 1811 递延所得税资产 deferred income tax assets h)Y] L#R  
  73 1901 待处理财产损溢 waiting assets profit and loss 2"&GH1  
  二、负债类 debt group Yxq!7J  
  74 2001 短期借款 short-term loan ?%3dgQB'  
  81 2101 交易性金融负债 transaction financial liabilities  WI\a  
  83 2201 应付票据 notes payable 3IYFvq~  
  84 2202 应付账款 account payable y._'o7%  
  85 2205 预收账款 item received in advance 461g7R%r  
  86 2211 应付职工薪酬 employee pay payable nJI2IPZ  
  87 2221 应交税费 tax payable Ifm QP s+f  
  88 2231 应付股利 dividend payable k^ <]:B  
  89 2232 应付利息 interest payable 4,y7a=qf3  
  90 2241 其他应付款 other account payable Pmv@  
  97 2401 预提费用 withholding expenses |WB-Ng  
  98 2411 预计负债 estimated liabilities 7O1MC 8{  
  99 2501 递延收益 deferred income h$5[04.Q  
  100 2601 长期借款 money borrowed for long term /r4l7K  
  101 2602 长期债券 long-term bond k4Q>J,k  
  106 2801 长期应付款 long-term account payable V]|X ,G  
  107 2802 未确认融资费用 unacknowledged financial charges c64^u9  
  108 2811 专项应付款 special accounts payable V$ZclV2:Ih  
  109 2901 递延所得税负债 deferred income tax liabilities X]y:uD{  
  三、共同类 sVx }(J  
  112 3101 衍生工具 derivative tool =p+n(C/  
  113 3201 套期工具 arbitrage tool a0NiVF-m%  
  114 3202 被套期项目 arbitrage project mZ71_4X#  
  四、所有者权益类 k`5I"-e  
  115 4001 实收资本 paid-up capital \2@J^O1,  
  116 4002 资本公积 contributed surplus Q6m8N  
  117 4101 盈余公积 earned surplus 4iAF<|6s  
  119 4103 本年利润 profit for the current year bK:U:vpYm  
  120 4104 利润分配 allocation of profits 9a*#r;R  
  121 4201 库存股 treasury stock 5L3+KkX@  
  五、成本类 g8O6 b  
  122 5001 生产成本 production cost *2 Pr1U  
  123 5101 制造费用 cost of production oU|G74e6  
  124 5201 劳务成本 service cost W>#yXg9  
  125 5301 研发支出 research and development expenditures  G*z\ ^H  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor L-+g`  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor +/[M Ex=   
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ~| j  eNT  
  六、损益类 tp`1S+'~j  
  129 6001 主营业务收入 main business income i~h@}0WR"  
  130 6011 利息收入 金融共用​ interest income financial sharing .D@J\<,+l  
  135 6051 其他业务收入 other business income %`F;i)Zz  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance vRe{B7}p;  
  137 6101 公允价值变动损益 sound value flexible loss and profit o 2 ng  
  138 6111 投资收益 income on investment 8m"k3:e^  
  142 6301 营业外收入 nonrevenue receipt 1(DiV#epG  
  143 6401 主营业务成本 main business cost Mj;V.Y  
  144 6402 其他业务支出 other business expense ]k!Xb  
  145 6405 营业税金及附加 business tariff and annex )- W1Wtom  
  146 6411 利息支出 金融共用 interest expense financial sharing u"h/ERCa  
  155 6601 销售费用 marketing cost 2.3_FXSt  
  156 6602 管理费用 managing cost %:aXEjm@  
  157 6603 财务费用 financial cost t"$~o:U&)  
  158 6604 勘探费用 exploration expense X,Na4~JO(  
  159 6701 资产减值损失 loss from asset devaluation T^ktfg Xq  
  160 6711 营业外支出 nonoperating expense rpKZ>S|7+)  
  161 6801 所得税 income tax >NUbk9}J4  
  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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