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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
7gR;   
  一、资产类 o4I!VK(C#s  
  1 1001 库存现金 cash on hand ; HLMU36q  
  2 1002 银行存款 bank deposit k~s>8N:&G  
  5 1015 其他货币资金 other monetary capital 9|kEq>d  
  9 1101 交易性金融资产 transaction monetary assets Iy1X nS*  
  11 1121 应收票据 notes receivable .5Z@5g `  
  12 1122 应收账款 Account receivable ?\p%Mx?   
  13 1123 预付账款 account prepaid 1-Wnc'(OK  
  14 1131 应收股利 dividend receivable ^$s~qQQ}B  
  15 1132 应收利息 accrued interest receivable {]_{BcK+  
  21 1231 其他应收款 accounts receivable-others m LxwJ  
  22 1241 坏账准备 had debts reserve !+26a*P  
  28 1401 材料采购 procurement of materials f6_|dvY3  
  29 1402 在途物资 materials in transit S bqM=I+  
  30 1403 原材料 raw materials Jv{"R!e"P  
  32 1406 库存商品 commodity stocks E,yzy[gl  
  33 1407 发出商品 goods in transit jiB>.te  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles s"Pk-Dv  
  42 1461 存货跌价准备 reserve against stock price declining 4;~lpty  
  43 1501 待摊费用 fees to be apportioned L4A/7Ep  
  45 1521 持有至到期投资 hold investment due 63dtO{:4  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve hu*>B  
  47 1523 可供出售金融资产 financial assets available for sale >fzzrD}]  
  48 1524 长期股权投资 long-term stock ownership investment :>-sITeY  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve +nyN+X34 B  
  50 1526 投资性房地产 investment real eastate +mQC:B7>  
  51 1531 长期应收款 long-term account receivable p2f WL  
  52 1541 未实现融资收益 unrealized financing income L!Zxc~  
  54 1601 固定资产 permanent assets tS/APSY  
  55 1602 累计折旧 accumulated depreciation &T/9y W[L  
  56 1603 固定资产减值准备permanent assets reduction reserve <IkD=X  
  57 1604 在建工程 construction in process {c EK z\RX  
  58 1605 工程物资 engineer material LVcy.kU@]  
  59 1606 固定资产清理 disposal of fixed assets %<*pM@  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing <Phr`/  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing .1q~,}toX  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture bFdg '_  
  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 ]=XL9MI  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture J<:D~@qq  
  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 -clg 'Aa;.  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 8P y_Y>  
  67 1701 无形资产 intangible assets y42T.oK8c  
  68 1702 累计摊销 accumulated amortization ^0?cyv\>LA  
  69 1703 无形资产减值准备 intangible assets reduction reserve hD.wKX?oO  
  70 1711 商誉 business reputation ~322dG  
  71 1801 长期待摊费用 long-term deferred expenses SE-, 1p  
  72 1811 递延所得税资产 deferred income tax assets NTX+7<  
  73 1901 待处理财产损溢 waiting assets profit and loss R \=\6("  
  二、负债类 debt group z8[|LF-dx  
  74 2001 短期借款 short-term loan FbNQ  
  81 2101 交易性金融负债 transaction financial liabilities X!HSS/'  
  83 2201 应付票据 notes payable hn L gsz  
  84 2202 应付账款 account payable ^|12~d_.T  
  85 2205 预收账款 item received in advance *E q7r>[  
  86 2211 应付职工薪酬 employee pay payable 0+`*8G)  
  87 2221 应交税费 tax payable q@yabuN@,j  
  88 2231 应付股利 dividend payable #:5g`Ch4,  
  89 2232 应付利息 interest payable M@ZpgAfq  
  90 2241 其他应付款 other account payable #Lt+6sa]2@  
  97 2401 预提费用 withholding expenses 1UWgOCc  
  98 2411 预计负债 estimated liabilities FrM~6A_  
  99 2501 递延收益 deferred income @{GxQzo  
  100 2601 长期借款 money borrowed for long term ] Lft^,7  
  101 2602 长期债券 long-term bond ;x C~{O  
  106 2801 长期应付款 long-term account payable 3T^dgWXEG  
  107 2802 未确认融资费用 unacknowledged financial charges e$|)wOwU  
  108 2811 专项应付款 special accounts payable v8(u9V%?6  
  109 2901 递延所得税负债 deferred income tax liabilities Pb&+(j  
  三、共同类 \B +SzW  
  112 3101 衍生工具 derivative tool !/9Sb1_~  
  113 3201 套期工具 arbitrage tool s|`)'  
  114 3202 被套期项目 arbitrage project XQ y|t"Vq>  
  四、所有者权益类 90k|u'ikOp  
  115 4001 实收资本 paid-up capital dllf~:b  
  116 4002 资本公积 contributed surplus L. ?dI82c  
  117 4101 盈余公积 earned surplus X51$5%  
  119 4103 本年利润 profit for the current year wD Y7B  
  120 4104 利润分配 allocation of profits "r3s'\  
  121 4201 库存股 treasury stock zC;lfy{f=  
  五、成本类 6HQwL\r79  
  122 5001 生产成本 production cost JT_B@TO\  
  123 5101 制造费用 cost of production ~TIZumGB  
  124 5201 劳务成本 service cost k$- q; VI  
  125 5301 研发支出 research and development expenditures ;XuE Mq,Di  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor @a3v[}c*  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor {/!"}{G1e  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor epyYo&x}  
  六、损益类 X,CF Y  
  129 6001 主营业务收入 main business income euC,]n.  
  130 6011 利息收入 金融共用​ interest income financial sharing 4?uG> ;V  
  135 6051 其他业务收入 other business income y{P9k8v!z  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance o fv 1G=P  
  137 6101 公允价值变动损益 sound value flexible loss and profit dR{ V,H7N  
  138 6111 投资收益 income on investment -{mq\GvGn  
  142 6301 营业外收入 nonrevenue receipt Av4E ?@R  
  143 6401 主营业务成本 main business cost @x ]^blq  
  144 6402 其他业务支出 other business expense nOzT Hg8  
  145 6405 营业税金及附加 business tariff and annex X}^gmu<Vla  
  146 6411 利息支出 金融共用 interest expense financial sharing ;itg>\ p3  
  155 6601 销售费用 marketing cost YIqfGXu8  
  156 6602 管理费用 managing cost ?saVk7Z[|5  
  157 6603 财务费用 financial cost eR;0pWVl  
  158 6604 勘探费用 exploration expense <7) 6*u  
  159 6701 资产减值损失 loss from asset devaluation f_Bf}2Eedj  
  160 6711 营业外支出 nonoperating expense ay[*b_f  
  161 6801 所得税 income tax |:BYOxAYZ8  
  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
谢谢
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