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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 >wiW(Ki}  
  1 1001 库存现金 cash on hand ;++CMTza]  
  2 1002 银行存款 bank deposit xXpeo_y'  
  5 1015 其他货币资金 other monetary capital P8l x\DA  
  9 1101 交易性金融资产 transaction monetary assets f; <qGM.#|  
  11 1121 应收票据 notes receivable W 7k\j&x  
  12 1122 应收账款 Account receivable =2[5 g!qX  
  13 1123 预付账款 account prepaid 39jnoT  
  14 1131 应收股利 dividend receivable :J|t! `  
  15 1132 应收利息 accrued interest receivable Rf)lFi  
  21 1231 其他应收款 accounts receivable-others | |=q"h3(  
  22 1241 坏账准备 had debts reserve x7qVLpcL3z  
  28 1401 材料采购 procurement of materials *~~&*&+  
  29 1402 在途物资 materials in transit Q/oel'O*x  
  30 1403 原材料 raw materials T %   
  32 1406 库存商品 commodity stocks /%w9F  
  33 1407 发出商品 goods in transit _`4jzJ*  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles gOkq>i_  
  42 1461 存货跌价准备 reserve against stock price declining ZJCD)?]=3  
  43 1501 待摊费用 fees to be apportioned C5Fk>[fS  
  45 1521 持有至到期投资 hold investment due "pdq_35  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve M_-LI4>  
  47 1523 可供出售金融资产 financial assets available for sale AV"fOK;#A  
  48 1524 长期股权投资 long-term stock ownership investment [42vO  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve f>LwsP  
  50 1526 投资性房地产 investment real eastate =+K2`=y;WF  
  51 1531 长期应收款 long-term account receivable o"5Bg%H  
  52 1541 未实现融资收益 unrealized financing income 0'Kbh$LU  
  54 1601 固定资产 permanent assets ~NYy@l   
  55 1602 累计折旧 accumulated depreciation ?}y{tav=  
  56 1603 固定资产减值准备permanent assets reduction reserve `Zn2Vx  
  57 1604 在建工程 construction in process 8cqH0{  
  58 1605 工程物资 engineer material 9C?;'  
  59 1606 固定资产清理 disposal of fixed assets }}AooziH9  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Y|eB;Dm1q  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing RP}. Ei  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture $is|B9B  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture q9 GSUkb  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture E;[ANy4L  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation JI{| 8)S  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation :JBvCyj4PE  
  67 1701 无形资产 intangible assets (DzV3/+p^  
  68 1702 累计摊销 accumulated amortization n9.` 5BH7/  
  69 1703 无形资产减值准备 intangible assets reduction reserve 'Xl[ y  
  70 1711 商誉 business reputation *82f {t]  
  71 1801 长期待摊费用 long-term deferred expenses >Qk4AMIO  
  72 1811 递延所得税资产 deferred income tax assets 9$-V/7@)  
  73 1901 待处理财产损溢 waiting assets profit and loss oLJP@J  
  二、负债类 debt group J&%d(EJM  
  74 2001 短期借款 short-term loan ?nWK s  
  81 2101 交易性金融负债 transaction financial liabilities h{s- e.  
  83 2201 应付票据 notes payable Ne^md  
  84 2202 应付账款 account payable o.qeF4\d6  
  85 2205 预收账款 item received in advance !}u'%  
  86 2211 应付职工薪酬 employee pay payable {VWX?Mm  
  87 2221 应交税费 tax payable R)s@2S  
  88 2231 应付股利 dividend payable y:TLGQ0  
  89 2232 应付利息 interest payable /RLeD  
  90 2241 其他应付款 other account payable <t9#~x#'b  
  97 2401 预提费用 withholding expenses J|k~e,C  
  98 2411 预计负债 estimated liabilities yqdh LX|Mk  
  99 2501 递延收益 deferred income Za+26#g  
  100 2601 长期借款 money borrowed for long term &. sfu$]  
  101 2602 长期债券 long-term bond giU6f!%  
  106 2801 长期应付款 long-term account payable TCW[;d  
  107 2802 未确认融资费用 unacknowledged financial charges nl9G1Sm(E  
  108 2811 专项应付款 special accounts payable L;a> J  
  109 2901 递延所得税负债 deferred income tax liabilities Gy*6I)l  
  三、共同类 F-MN%WD~  
  112 3101 衍生工具 derivative tool ~(2G7x)  
  113 3201 套期工具 arbitrage tool 8$ SA"c)  
  114 3202 被套期项目 arbitrage project FKU$HQw*  
  四、所有者权益类 'je=.{[lWt  
  115 4001 实收资本 paid-up capital K1S)S8.EZ8  
  116 4002 资本公积 contributed surplus S`yY<1[O  
  117 4101 盈余公积 earned surplus ,z6&k   
  119 4103 本年利润 profit for the current year p 4k*vuu>  
  120 4104 利润分配 allocation of profits :OC`X~}Rc  
  121 4201 库存股 treasury stock MjIp~?*  
  五、成本类 O=wA/T=w?  
  122 5001 生产成本 production cost Y {]RhRR  
  123 5101 制造费用 cost of production V,=V   
  124 5201 劳务成本 service cost 6 /T_+K.k  
  125 5301 研发支出 research and development expenditures vh8{*9+  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 3c<). aC0f  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor -3 }  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor tlo"tl_]  
  六、损益类 &r \pQ};  
  129 6001 主营业务收入 main business income KNtsz[#b  
  130 6011 利息收入 金融共用​ interest income financial sharing :'-FaGy  
  135 6051 其他业务收入 other business income v#EXlpS  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ZU%7m_zO  
  137 6101 公允价值变动损益 sound value flexible loss and profit b<UZD yN~  
  138 6111 投资收益 income on investment ~`Q8)(y<#$  
  142 6301 营业外收入 nonrevenue receipt 2" (vjnfH  
  143 6401 主营业务成本 main business cost rYI 9?q  
  144 6402 其他业务支出 other business expense O9>& E;`5  
  145 6405 营业税金及附加 business tariff and annex ve.rp F\  
  146 6411 利息支出 金融共用 interest expense financial sharing _9!_fIY  
  155 6601 销售费用 marketing cost =y" lX{}G  
  156 6602 管理费用 managing cost 9o7E/wP  
  157 6603 财务费用 financial cost #S+GI!  
  158 6604 勘探费用 exploration expense KD]8n]c  
  159 6701 资产减值损失 loss from asset devaluation vJg|}]h>L  
  160 6711 营业外支出 nonoperating expense #`P4s>IL1  
  161 6801 所得税 income tax Pyc/6~ ?  
  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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