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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
by {~gu  
  一、资产类 gC 4w&yL  
  1 1001 库存现金 cash on hand ukw'$Yt2  
  2 1002 银行存款 bank deposit yoH6g?!O  
  5 1015 其他货币资金 other monetary capital [\ !S-:  
  9 1101 交易性金融资产 transaction monetary assets G/y< bPQ  
  11 1121 应收票据 notes receivable &(K* TB|Om  
  12 1122 应收账款 Account receivable u^ T2  
  13 1123 预付账款 account prepaid i@2?5U>h  
  14 1131 应收股利 dividend receivable a}wB7B;,g  
  15 1132 应收利息 accrued interest receivable K= 69z  
  21 1231 其他应收款 accounts receivable-others R\<^A~(Gl  
  22 1241 坏账准备 had debts reserve |peZ`O^ ~  
  28 1401 材料采购 procurement of materials %spR7J\"/  
  29 1402 在途物资 materials in transit a7+BAma<  
  30 1403 原材料 raw materials MG~^>  
  32 1406 库存商品 commodity stocks +h =lAHn&  
  33 1407 发出商品 goods in transit *mYec~  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles cv^^NgQ  
  42 1461 存货跌价准备 reserve against stock price declining 9+L! A  
  43 1501 待摊费用 fees to be apportioned os>|LPv4  
  45 1521 持有至到期投资 hold investment due W4N$]D=  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve mJT7e  
  47 1523 可供出售金融资产 financial assets available for sale Q>.-u6(&  
  48 1524 长期股权投资 long-term stock ownership investment 39OZZaWL  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve E_h9y  
  50 1526 投资性房地产 investment real eastate 4'{j'kuv  
  51 1531 长期应收款 long-term account receivable ON=xn|b4  
  52 1541 未实现融资收益 unrealized financing income UZ<!(g.  
  54 1601 固定资产 permanent assets IlwY5iL  
  55 1602 累计折旧 accumulated depreciation s? =J#WV1y  
  56 1603 固定资产减值准备permanent assets reduction reserve XpM#0hm  
  57 1604 在建工程 construction in process  bSmRo  
  58 1605 工程物资 engineer material 5!?><{k=%  
  59 1606 固定资产清理 disposal of fixed assets ~2pctqMA  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing % $ 5hC9  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing sI~{it#  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 4b4nFRnH  
  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 b2Ct^`|M5  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 2lGq6Au:  
  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 tnp]wZ  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 7Npz {C{I  
  67 1701 无形资产 intangible assets =Y89X6  
  68 1702 累计摊销 accumulated amortization GwpJxiFgk  
  69 1703 无形资产减值准备 intangible assets reduction reserve j88H3bi0  
  70 1711 商誉 business reputation N?~K9jGx(  
  71 1801 长期待摊费用 long-term deferred expenses ><$hFrR!  
  72 1811 递延所得税资产 deferred income tax assets ?bbguwo~F  
  73 1901 待处理财产损溢 waiting assets profit and loss d(h`bOjI  
  二、负债类 debt group u%&zY97/  
  74 2001 短期借款 short-term loan VDscZt)y8  
  81 2101 交易性金融负债 transaction financial liabilities 4).q+{#k  
  83 2201 应付票据 notes payable u{I)C0  
  84 2202 应付账款 account payable pO"V9[p]  
  85 2205 预收账款 item received in advance ?+51 B-  
  86 2211 应付职工薪酬 employee pay payable -FJ 5N}R  
  87 2221 应交税费 tax payable b-ZvEDCR  
  88 2231 应付股利 dividend payable 8TuOf(qE  
  89 2232 应付利息 interest payable 6tP^_9njy  
  90 2241 其他应付款 other account payable c/pT2/y  
  97 2401 预提费用 withholding expenses +f|u5c  
  98 2411 预计负债 estimated liabilities Y,?rykRj  
  99 2501 递延收益 deferred income (zUERw\a X  
  100 2601 长期借款 money borrowed for long term O"Ar3>   
  101 2602 长期债券 long-term bond Byon2|nf7  
  106 2801 长期应付款 long-term account payable G:f]z;Xdp  
  107 2802 未确认融资费用 unacknowledged financial charges p=eSHs{>A  
  108 2811 专项应付款 special accounts payable eRD s?n3F  
  109 2901 递延所得税负债 deferred income tax liabilities 3pm;?6i6  
  三、共同类 BjJ+~R  
  112 3101 衍生工具 derivative tool i5|!M IY  
  113 3201 套期工具 arbitrage tool )V+ ;7j<"D  
  114 3202 被套期项目 arbitrage project 1[dza5  
  四、所有者权益类 :)bm+xWFF  
  115 4001 实收资本 paid-up capital "M2HiV  
  116 4002 资本公积 contributed surplus !K_%@|:7%  
  117 4101 盈余公积 earned surplus 7j{SCE;  
  119 4103 本年利润 profit for the current year 'kPShZS$b  
  120 4104 利润分配 allocation of profits <0pBu7a  
  121 4201 库存股 treasury stock :tNH Cx  
  五、成本类 ~^G k7  
  122 5001 生产成本 production cost WG< D+P  
  123 5101 制造费用 cost of production C 2FewsRz  
  124 5201 劳务成本 service cost %KRAcCa7  
  125 5301 研发支出 research and development expenditures O']-<E`1k  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor N3i}>Q)B  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 2,'m]`;GNr  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 9V("K  
  六、损益类 FjVC&+c  
  129 6001 主营业务收入 main business income Fn$EP :>  
  130 6011 利息收入 金融共用​ interest income financial sharing TDA+ rl  
  135 6051 其他业务收入 other business income +ImPNwrY  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance < JA5.6<=  
  137 6101 公允价值变动损益 sound value flexible loss and profit ,M5J~Ga  
  138 6111 投资收益 income on investment 9 *Q/3|   
  142 6301 营业外收入 nonrevenue receipt :Q"]W!kCs  
  143 6401 主营业务成本 main business cost vY:A7yGW  
  144 6402 其他业务支出 other business expense sZ7{_}B  
  145 6405 营业税金及附加 business tariff and annex !bS:!Il9=  
  146 6411 利息支出 金融共用 interest expense financial sharing V6Z2!Ht  
  155 6601 销售费用 marketing cost &.;tdT7  
  156 6602 管理费用 managing cost (?D47^F &  
  157 6603 财务费用 financial cost \A Y7%>  
  158 6604 勘探费用 exploration expense [@_}BZk  
  159 6701 资产减值损失 loss from asset devaluation D8qZh1w%A|  
  160 6711 营业外支出 nonoperating expense 2t*@P"e !  
  161 6801 所得税 income tax b\F(.8  
  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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