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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
l3Xfc2~ 2  
  一、资产类 o_XflzC  
  1 1001 库存现金 cash on hand wxKX{Bs  
  2 1002 银行存款 bank deposit pmuvg6@h  
  5 1015 其他货币资金 other monetary capital GWZ }7ake  
  9 1101 交易性金融资产 transaction monetary assets dq(uVW^&ae  
  11 1121 应收票据 notes receivable u_@f$  
  12 1122 应收账款 Account receivable CDsSrKhx  
  13 1123 预付账款 account prepaid J"!vu.[  
  14 1131 应收股利 dividend receivable JZ)RGSG i  
  15 1132 应收利息 accrued interest receivable vx> b^tJKC  
  21 1231 其他应收款 accounts receivable-others d G@%jD)  
  22 1241 坏账准备 had debts reserve &v56#lG  
  28 1401 材料采购 procurement of materials '*K:  lx  
  29 1402 在途物资 materials in transit u ZNTHD  
  30 1403 原材料 raw materials h}[-'>{  
  32 1406 库存商品 commodity stocks MLXNZd   
  33 1407 发出商品 goods in transit 3x` |  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ]^yFaTfS  
  42 1461 存货跌价准备 reserve against stock price declining j_K4;k#r  
  43 1501 待摊费用 fees to be apportioned ^]H5h]U '  
  45 1521 持有至到期投资 hold investment due IdzxS  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve W<bGDh  
  47 1523 可供出售金融资产 financial assets available for sale MV5_L3M  
  48 1524 长期股权投资 long-term stock ownership investment =m!-m\B/  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve qyZ" %Kz  
  50 1526 投资性房地产 investment real eastate ( Z619w  
  51 1531 长期应收款 long-term account receivable caU0\VS  
  52 1541 未实现融资收益 unrealized financing income %aHB"vi6  
  54 1601 固定资产 permanent assets $:8x(&+/@  
  55 1602 累计折旧 accumulated depreciation b,5~b&<h  
  56 1603 固定资产减值准备permanent assets reduction reserve y`VyQWW  
  57 1604 在建工程 construction in process VU#`oJ:{  
  58 1605 工程物资 engineer material %P<hW+P!  
  59 1606 固定资产清理 disposal of fixed assets Bn^0^J-  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing MDnKX?Y  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing )P%ZA)l%_o  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture uW=k K0E  
  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 *T- <|zQ  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture |nc@"OJ  
  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 4QH3fTv   
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation _> 5(iDW0  
  67 1701 无形资产 intangible assets wrc,b{{[iM  
  68 1702 累计摊销 accumulated amortization 8hu<E 4]L  
  69 1703 无形资产减值准备 intangible assets reduction reserve 0g +7uGp:  
  70 1711 商誉 business reputation U\ ig:  
  71 1801 长期待摊费用 long-term deferred expenses P60 ~ V"/P  
  72 1811 递延所得税资产 deferred income tax assets rx'RSo#1O  
  73 1901 待处理财产损溢 waiting assets profit and loss P9GN}GN%v  
  二、负债类 debt group 35A|BD) q  
  74 2001 短期借款 short-term loan .~)q};Z  
  81 2101 交易性金融负债 transaction financial liabilities ],>@";9u"  
  83 2201 应付票据 notes payable r(6Y*<  
  84 2202 应付账款 account payable KxI&G% z  
  85 2205 预收账款 item received in advance  '<jyw   
  86 2211 应付职工薪酬 employee pay payable ;%B(_c   
  87 2221 应交税费 tax payable ? }Z1bH  
  88 2231 应付股利 dividend payable Z 6t56"u  
  89 2232 应付利息 interest payable $3W;=Id=+  
  90 2241 其他应付款 other account payable <5-[{Q/2z  
  97 2401 预提费用 withholding expenses p09HL%~R  
  98 2411 预计负债 estimated liabilities z#zI1Am(O  
  99 2501 递延收益 deferred income %oF}HF.  
  100 2601 长期借款 money borrowed for long term q2/pNV#  
  101 2602 长期债券 long-term bond o@r7 n>G  
  106 2801 长期应付款 long-term account payable 5 f@)z"j  
  107 2802 未确认融资费用 unacknowledged financial charges &SIq2>QA  
  108 2811 专项应付款 special accounts payable tGD6AI1"I  
  109 2901 递延所得税负债 deferred income tax liabilities :iK(JE`   
  三、共同类 qaqBOHI6G  
  112 3101 衍生工具 derivative tool rDD:7*z  
  113 3201 套期工具 arbitrage tool Rvkedb  
  114 3202 被套期项目 arbitrage project .sxcCrQE  
  四、所有者权益类 cW~}:;D4  
  115 4001 实收资本 paid-up capital $'0u|Xy`  
  116 4002 资本公积 contributed surplus I.WvLLK2  
  117 4101 盈余公积 earned surplus /vY(o1o x  
  119 4103 本年利润 profit for the current year fWCo;4<5?  
  120 4104 利润分配 allocation of profits _mzW'~9wN  
  121 4201 库存股 treasury stock 5<iV2Hx  
  五、成本类 9"@\s$ OBk  
  122 5001 生产成本 production cost wa(8Hl|Y  
  123 5101 制造费用 cost of production  Qn^'  
  124 5201 劳务成本 service cost Km%]1X7T6  
  125 5301 研发支出 research and development expenditures A|CmlAW~^  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor &LmJ!^#  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor s6ZuM/Q  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor V("{)0~O  
  六、损益类 KLU-DCb%  
  129 6001 主营业务收入 main business income CHdX;'`*  
  130 6011 利息收入 金融共用​ interest income financial sharing 8& ;UO{  
  135 6051 其他业务收入 other business income 00<cYy  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance CWf / H)~  
  137 6101 公允价值变动损益 sound value flexible loss and profit )}''L{k-  
  138 6111 投资收益 income on investment wJg1Y0nh  
  142 6301 营业外收入 nonrevenue receipt R]Vt Y7}i,  
  143 6401 主营业务成本 main business cost w:??h4lt  
  144 6402 其他业务支出 other business expense qBU-~"2t  
  145 6405 营业税金及附加 business tariff and annex ZufR {^W  
  146 6411 利息支出 金融共用 interest expense financial sharing 8a &:6Zuo  
  155 6601 销售费用 marketing cost LZ\q3 7UV  
  156 6602 管理费用 managing cost HvUxsdT  
  157 6603 财务费用 financial cost Q;MT"=RW  
  158 6604 勘探费用 exploration expense V@\gS"Tu  
  159 6701 资产减值损失 loss from asset devaluation 7.-V-?i  
  160 6711 营业外支出 nonoperating expense kHk px52  
  161 6801 所得税 income tax osciZ'~  
  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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