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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
R 9b0D>Lxt  
  一、资产类 {&0u:  
  1 1001 库存现金 cash on hand W|AK"vf  
  2 1002 银行存款 bank deposit *`~]XM@H  
  5 1015 其他货币资金 other monetary capital eizni\  
  9 1101 交易性金融资产 transaction monetary assets pra0:oHN  
  11 1121 应收票据 notes receivable TWSx9ii!M:  
  12 1122 应收账款 Account receivable F6gU9=F1<  
  13 1123 预付账款 account prepaid GtpBd40"  
  14 1131 应收股利 dividend receivable r!y3VmJ'm  
  15 1132 应收利息 accrued interest receivable 9oTtH 7%  
  21 1231 其他应收款 accounts receivable-others ZXC_kmBN/  
  22 1241 坏账准备 had debts reserve /<T3^/ '  
  28 1401 材料采购 procurement of materials b&2 N7%  
  29 1402 在途物资 materials in transit x<\5Jrqt  
  30 1403 原材料 raw materials nUf0TkA  
  32 1406 库存商品 commodity stocks fHiS'R  
  33 1407 发出商品 goods in transit jAak,[~;  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 0N`N  
  42 1461 存货跌价准备 reserve against stock price declining <N,:w` g#  
  43 1501 待摊费用 fees to be apportioned hkl9 EVO)  
  45 1521 持有至到期投资 hold investment due AfvIzsT0  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve  G|.6%-  
  47 1523 可供出售金融资产 financial assets available for sale 3#N`n |UgC  
  48 1524 长期股权投资 long-term stock ownership investment }j;G`mV2  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve n<e1=L  
  50 1526 投资性房地产 investment real eastate ~' w]%rh!  
  51 1531 长期应收款 long-term account receivable Hd57Iw  
  52 1541 未实现融资收益 unrealized financing income = buarxk  
  54 1601 固定资产 permanent assets +,T z +!  
  55 1602 累计折旧 accumulated depreciation B ,U|V  
  56 1603 固定资产减值准备permanent assets reduction reserve =B0AG9Fz  
  57 1604 在建工程 construction in process {h0T_8L/  
  58 1605 工程物资 engineer material tP4z#0r2  
  59 1606 固定资产清理 disposal of fixed assets O'h f8w  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing !p!^[/9"c  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing {JQCfs  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ^X ~S}MX  
  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 U3~rtc*  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture QzS=oiL  
  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 NK6 ~qWsu  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation Scfe6+\EW  
  67 1701 无形资产 intangible assets u4|) A4n  
  68 1702 累计摊销 accumulated amortization m\G45%m  
  69 1703 无形资产减值准备 intangible assets reduction reserve &[P(}??Y\  
  70 1711 商誉 business reputation yb!/DaCd  
  71 1801 长期待摊费用 long-term deferred expenses I(>j"H)cAF  
  72 1811 递延所得税资产 deferred income tax assets ca<OG;R^  
  73 1901 待处理财产损溢 waiting assets profit and loss SvQ!n4 $  
  二、负债类 debt group :QIf0*.O  
  74 2001 短期借款 short-term loan ^~^=$fz  
  81 2101 交易性金融负债 transaction financial liabilities $},_O8R  
  83 2201 应付票据 notes payable HT7I ~]W  
  84 2202 应付账款 account payable l'7' G$v  
  85 2205 预收账款 item received in advance jE n 9T  
  86 2211 应付职工薪酬 employee pay payable @*BVS'\  
  87 2221 应交税费 tax payable Mh]4K" cs  
  88 2231 应付股利 dividend payable ai"N;1/1O|  
  89 2232 应付利息 interest payable OmlM9cXm^4  
  90 2241 其他应付款 other account payable s*R UYx  
  97 2401 预提费用 withholding expenses 'm0_pM1:D  
  98 2411 预计负债 estimated liabilities sKC(xO@L;`  
  99 2501 递延收益 deferred income 2TgS )  
  100 2601 长期借款 money borrowed for long term UJ><B"  
  101 2602 长期债券 long-term bond |k#EYf#Y  
  106 2801 长期应付款 long-term account payable B]I*ymc#  
  107 2802 未确认融资费用 unacknowledged financial charges <[vsGUbc  
  108 2811 专项应付款 special accounts payable g%okYH?  
  109 2901 递延所得税负债 deferred income tax liabilities b%7zu}F  
  三、共同类 )j!%`g  
  112 3101 衍生工具 derivative tool v%7Gh -P  
  113 3201 套期工具 arbitrage tool +/ ?oyC+Z  
  114 3202 被套期项目 arbitrage project Zn:]?%afdO  
  四、所有者权益类 V/tl-;W  
  115 4001 实收资本 paid-up capital u)vS,dzu  
  116 4002 资本公积 contributed surplus 1BSn#Dnj  
  117 4101 盈余公积 earned surplus B.L_EIw  
  119 4103 本年利润 profit for the current year + wfZFJ:1l  
  120 4104 利润分配 allocation of profits m -0}Pe9L  
  121 4201 库存股 treasury stock wLxuSs|  
  五、成本类 Ld 0j!II(  
  122 5001 生产成本 production cost = u&dU'@q  
  123 5101 制造费用 cost of production b^ A7R{G7  
  124 5201 劳务成本 service cost n.Y45(@E  
  125 5301 研发支出 research and development expenditures 2V*;=cv~z  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor :XOjS[wB m  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor a:s$[+'Y  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor k ~4 o`eA  
  六、损益类 h+w1 D}*  
  129 6001 主营业务收入 main business income bnN&E?{hF1  
  130 6011 利息收入 金融共用​ interest income financial sharing B<ZCuVWH:  
  135 6051 其他业务收入 other business income BwAmNW&i  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 5a4i)I6 3o  
  137 6101 公允价值变动损益 sound value flexible loss and profit |h6, .#n  
  138 6111 投资收益 income on investment |@VhR(^O$  
  142 6301 营业外收入 nonrevenue receipt oJ|m/i)  
  143 6401 主营业务成本 main business cost E:;MI{;7  
  144 6402 其他业务支出 other business expense AoY!f'Z  
  145 6405 营业税金及附加 business tariff and annex %Vfr#j$=  
  146 6411 利息支出 金融共用 interest expense financial sharing (dh9aR_a  
  155 6601 销售费用 marketing cost $`P]%I}  
  156 6602 管理费用 managing cost b>]UNf"-  
  157 6603 财务费用 financial cost u Yc}eMb  
  158 6604 勘探费用 exploration expense 7!;zkou  
  159 6701 资产减值损失 loss from asset devaluation &{q<  
  160 6711 营业外支出 nonoperating expense OS1f}<  
  161 6801 所得税 income tax jI~$iDdOfs  
  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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