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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
PL7_j  
  一、资产类 Fpntd IU  
  1 1001 库存现金 cash on hand }_cX" s  
  2 1002 银行存款 bank deposit WOf*1C  
  5 1015 其他货币资金 other monetary capital 4+a u6ABy  
  9 1101 交易性金融资产 transaction monetary assets $-_@MT~  
  11 1121 应收票据 notes receivable vv`,H~M6  
  12 1122 应收账款 Account receivable 2L?Pw   
  13 1123 预付账款 account prepaid NSQf@o  
  14 1131 应收股利 dividend receivable <{A|Xs  
  15 1132 应收利息 accrued interest receivable [f-<M@id/  
  21 1231 其他应收款 accounts receivable-others liVj-*m  
  22 1241 坏账准备 had debts reserve zvh&o*\2<d  
  28 1401 材料采购 procurement of materials gz`P~7-w:  
  29 1402 在途物资 materials in transit 'M3V#5l)@|  
  30 1403 原材料 raw materials (1;%V>,L  
  32 1406 库存商品 commodity stocks c`!8!R  
  33 1407 发出商品 goods in transit RhumNP<M  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles YN5p@b=FX  
  42 1461 存货跌价准备 reserve against stock price declining N`!=z++G  
  43 1501 待摊费用 fees to be apportioned 1EA}[x  
  45 1521 持有至到期投资 hold investment due qvN 5[rb  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve !8OUH6{2  
  47 1523 可供出售金融资产 financial assets available for sale JJE0q5[  
  48 1524 长期股权投资 long-term stock ownership investment =VDtZSa!$^  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve aZYs?b>Gm  
  50 1526 投资性房地产 investment real eastate "pkn  
  51 1531 长期应收款 long-term account receivable ,2^zX]dgM  
  52 1541 未实现融资收益 unrealized financing income <Z9N}wY,8  
  54 1601 固定资产 permanent assets NFlrr*=t>  
  55 1602 累计折旧 accumulated depreciation MNsgD3  
  56 1603 固定资产减值准备permanent assets reduction reserve X5Ff2@."y|  
  57 1604 在建工程 construction in process /N\[ C"8  
  58 1605 工程物资 engineer material Z<6Fq*I  
  59 1606 固定资产清理 disposal of fixed assets ? Glkhf7(  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing &oqzQ+H  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing u7ER  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture _;`g*Kx  
  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 \J3n[6;  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture (%f2ZNen  
  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 73'.TReK  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation FVS@z5A8<=  
  67 1701 无形资产 intangible assets / ,# &Htk  
  68 1702 累计摊销 accumulated amortization mRC6m K>  
  69 1703 无形资产减值准备 intangible assets reduction reserve Z\P&i#  
  70 1711 商誉 business reputation 9mfP9  
  71 1801 长期待摊费用 long-term deferred expenses 'Gds?o8  
  72 1811 递延所得税资产 deferred income tax assets 9W@ Tf  
  73 1901 待处理财产损溢 waiting assets profit and loss X |X~|&j  
  二、负债类 debt group 7"Iagrgw  
  74 2001 短期借款 short-term loan ?*)wQZt;  
  81 2101 交易性金融负债 transaction financial liabilities i2+vUl|;Z  
  83 2201 应付票据 notes payable z2.ZxL"*  
  84 2202 应付账款 account payable @+ U++  
  85 2205 预收账款 item received in advance F B7.b  
  86 2211 应付职工薪酬 employee pay payable h> A}vI*:  
  87 2221 应交税费 tax payable gay6dj^  
  88 2231 应付股利 dividend payable \%011 I4  
  89 2232 应付利息 interest payable # ~T K C|G  
  90 2241 其他应付款 other account payable H@pF 3gh  
  97 2401 预提费用 withholding expenses a#:K"Mf.  
  98 2411 预计负债 estimated liabilities dk4|*l-  
  99 2501 递延收益 deferred income dTW3mF4=  
  100 2601 长期借款 money borrowed for long term CNF3".a  
  101 2602 长期债券 long-term bond L;s,xV  
  106 2801 长期应付款 long-term account payable _f5n t:-  
  107 2802 未确认融资费用 unacknowledged financial charges vx8-~Oq{|;  
  108 2811 专项应付款 special accounts payable p6e9mSs  
  109 2901 递延所得税负债 deferred income tax liabilities V;-YM W  
  三、共同类 F),wj8#~>-  
  112 3101 衍生工具 derivative tool 0"to]=  
  113 3201 套期工具 arbitrage tool 2Sg,b8  
  114 3202 被套期项目 arbitrage project 2pQdDbm  
  四、所有者权益类 >X!A/; $  
  115 4001 实收资本 paid-up capital -%#F5br%  
  116 4002 资本公积 contributed surplus ~}fQ.F*7R  
  117 4101 盈余公积 earned surplus l&1R`gcW  
  119 4103 本年利润 profit for the current year ^`XTs!.  
  120 4104 利润分配 allocation of profits |ydOi&  
  121 4201 库存股 treasury stock ?h4Rh0rkX  
  五、成本类 >k{KwFB^S  
  122 5001 生产成本 production cost $"G=r(MW  
  123 5101 制造费用 cost of production SYsbe 5j  
  124 5201 劳务成本 service cost jvf QG:F }  
  125 5301 研发支出 research and development expenditures R7xEE7p  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor p+>vX X  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor f.&((z?rC  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor @on\@~Ug  
  六、损益类 *(sUz?t  
  129 6001 主营业务收入 main business income 3\jcq@N  
  130 6011 利息收入 金融共用​ interest income financial sharing M;Dk$B{;R  
  135 6051 其他业务收入 other business income iCrLZ" $M  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance rWo&I _{  
  137 6101 公允价值变动损益 sound value flexible loss and profit #^ cmh  
  138 6111 投资收益 income on investment 8S_v} NUm  
  142 6301 营业外收入 nonrevenue receipt PRE\ 2lLY  
  143 6401 主营业务成本 main business cost >^fkHbgNQ  
  144 6402 其他业务支出 other business expense XV> )[Nd\H  
  145 6405 营业税金及附加 business tariff and annex !{, `h<  
  146 6411 利息支出 金融共用 interest expense financial sharing wpLC,  
  155 6601 销售费用 marketing cost .:)nG (7f<  
  156 6602 管理费用 managing cost s,|s;w*.  
  157 6603 财务费用 financial cost x.OCE`  
  158 6604 勘探费用 exploration expense &7CAxU;i3  
  159 6701 资产减值损失 loss from asset devaluation ^cy.iolt  
  160 6711 营业外支出 nonoperating expense *?GV(/Q  
  161 6801 所得税 income tax $WV N4fg  
  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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