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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 |'e^QpU5  
  1 1001 库存现金 cash on hand ~Zun&b)S  
  2 1002 银行存款 bank deposit OyStqi  
  5 1015 其他货币资金 other monetary capital 8f_l}k$Eg  
  9 1101 交易性金融资产 transaction monetary assets /,BD#|  
  11 1121 应收票据 notes receivable ^a/gBC82x  
  12 1122 应收账款 Account receivable B |5]Jm]  
  13 1123 预付账款 account prepaid 6, ^>mNm  
  14 1131 应收股利 dividend receivable Wjo[ENHM  
  15 1132 应收利息 accrued interest receivable ntu5{L'8  
  21 1231 其他应收款 accounts receivable-others 5 )A1\  
  22 1241 坏账准备 had debts reserve d8DV[{^  
  28 1401 材料采购 procurement of materials fnpYT:%fG  
  29 1402 在途物资 materials in transit [ZNtCnv  
  30 1403 原材料 raw materials F6LH $C  
  32 1406 库存商品 commodity stocks SUMrFd~  
  33 1407 发出商品 goods in transit Nya QI<5D  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles <kfnpB=  
  42 1461 存货跌价准备 reserve against stock price declining DMAIM|h  
  43 1501 待摊费用 fees to be apportioned ` :ArT}F  
  45 1521 持有至到期投资 hold investment due 3RigzT3  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve a Fl;BhM  
  47 1523 可供出售金融资产 financial assets available for sale +Te\H  
  48 1524 长期股权投资 long-term stock ownership investment ^gN6/>]qrY  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve raW>xOivR  
  50 1526 投资性房地产 investment real eastate 55G+;  
  51 1531 长期应收款 long-term account receivable jqz ux[6{  
  52 1541 未实现融资收益 unrealized financing income aKJwofD  
  54 1601 固定资产 permanent assets R]JT&p|w.1  
  55 1602 累计折旧 accumulated depreciation 7dN*lks  
  56 1603 固定资产减值准备permanent assets reduction reserve 3BzNi'  
  57 1604 在建工程 construction in process S~<$H y*kh  
  58 1605 工程物资 engineer material $1SPy|y  
  59 1606 固定资产清理 disposal of fixed assets bpOYHc6,*`  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing H!@kO]?n  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing rExnxQ<e  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Lt2u,9  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture Mhm@R@  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture  FK^p")i  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 2my_;!6T[  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation <NHH^M\N  
  67 1701 无形资产 intangible assets )n1_(;  
  68 1702 累计摊销 accumulated amortization mJ<=n?{Z  
  69 1703 无形资产减值准备 intangible assets reduction reserve 2kqup)82e  
  70 1711 商誉 business reputation 0!D4pvlt  
  71 1801 长期待摊费用 long-term deferred expenses {k(g]#pP  
  72 1811 递延所得税资产 deferred income tax assets j SHk{T!J  
  73 1901 待处理财产损溢 waiting assets profit and loss {Je[ZQ$  
  二、负债类 debt group dSLU>E3g  
  74 2001 短期借款 short-term loan J; S (>c  
  81 2101 交易性金融负债 transaction financial liabilities BfXgh'Z~  
  83 2201 应付票据 notes payable #`~C)=-  
  84 2202 应付账款 account payable &C:IX\  
  85 2205 预收账款 item received in advance <3L5"77G 6  
  86 2211 应付职工薪酬 employee pay payable 2"COP>  
  87 2221 应交税费 tax payable oph}5Krd)  
  88 2231 应付股利 dividend payable WEAT01  
  89 2232 应付利息 interest payable ]GUvV&6@(  
  90 2241 其他应付款 other account payable \h +AXs<j  
  97 2401 预提费用 withholding expenses )tG\vk=@  
  98 2411 预计负债 estimated liabilities %Wg'i!?cB  
  99 2501 递延收益 deferred income {0r0\D>bw  
  100 2601 长期借款 money borrowed for long term t1]K<>g  
  101 2602 长期债券 long-term bond UJ%R   
  106 2801 长期应付款 long-term account payable bjyZk_\  
  107 2802 未确认融资费用 unacknowledged financial charges x-XD.qh7Hr  
  108 2811 专项应付款 special accounts payable bkRLC_/d  
  109 2901 递延所得税负债 deferred income tax liabilities 3N 8t`N  
  三、共同类 +u.1 ;qF  
  112 3101 衍生工具 derivative tool 4d"r^y'  
  113 3201 套期工具 arbitrage tool :{{F *FM;  
  114 3202 被套期项目 arbitrage project AWcLUe{  
  四、所有者权益类 qjwxhabc  
  115 4001 实收资本 paid-up capital .b_)%jd x  
  116 4002 资本公积 contributed surplus K ~uXO  
  117 4101 盈余公积 earned surplus {ba q+  
  119 4103 本年利润 profit for the current year \-L&5x"x  
  120 4104 利润分配 allocation of profits PYQ;``~x  
  121 4201 库存股 treasury stock r+'qd)  
  五、成本类 XFg 9P}"  
  122 5001 生产成本 production cost ~W*FCG# E  
  123 5101 制造费用 cost of production 8<5]\X  
  124 5201 劳务成本 service cost MvuQz7M#d  
  125 5301 研发支出 research and development expenditures xg30x C[  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor oVnvO iAc  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor -N6f1>}pE  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor C,wL0Yj[  
  六、损益类 o\BOL3H  
  129 6001 主营业务收入 main business income :1^LsLr5  
  130 6011 利息收入 金融共用​ interest income financial sharing 5]~'_V  
  135 6051 其他业务收入 other business income uyO/55;HO  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Gq+z/Be  
  137 6101 公允价值变动损益 sound value flexible loss and profit FO+Zue.RS  
  138 6111 投资收益 income on investment N1Ng^aY0  
  142 6301 营业外收入 nonrevenue receipt vGvf<ra;H  
  143 6401 主营业务成本 main business cost ,NOsFO-`<  
  144 6402 其他业务支出 other business expense dW)B1iUo!  
  145 6405 营业税金及附加 business tariff and annex _uWpJhCT  
  146 6411 利息支出 金融共用 interest expense financial sharing Q`~jw>x  
  155 6601 销售费用 marketing cost w2 ;eh]k  
  156 6602 管理费用 managing cost bW$,?8(  
  157 6603 财务费用 financial cost iMAfJ-oN  
  158 6604 勘探费用 exploration expense 'g6\CZw(#  
  159 6701 资产减值损失 loss from asset devaluation tW.9yII  
  160 6711 营业外支出 nonoperating expense tankR9(o  
  161 6801 所得税 income tax oOnop-z7  
  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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