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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
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  一、资产类 `8L7pbS%,Q  
  1 1001 库存现金 cash on hand H]SnM'Y  
  2 1002 银行存款 bank deposit {9z EnVfg  
  5 1015 其他货币资金 other monetary capital $zJ.4NA  
  9 1101 交易性金融资产 transaction monetary assets [j5L}e!T  
  11 1121 应收票据 notes receivable k?_Miqr  
  12 1122 应收账款 Account receivable !nTq"d%(W  
  13 1123 预付账款 account prepaid us/x.qPy2  
  14 1131 应收股利 dividend receivable B"G;"X  
  15 1132 应收利息 accrued interest receivable O%)w!0  
  21 1231 其他应收款 accounts receivable-others k}/0B  
  22 1241 坏账准备 had debts reserve @6\8&(|  
  28 1401 材料采购 procurement of materials 4Y Kb~1qkk  
  29 1402 在途物资 materials in transit "]sr4Jg=  
  30 1403 原材料 raw materials X@ TQD  
  32 1406 库存商品 commodity stocks (`T:b1  
  33 1407 发出商品 goods in transit V97Eb>@  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles eOS#@6U=u  
  42 1461 存货跌价准备 reserve against stock price declining y$!~</=b  
  43 1501 待摊费用 fees to be apportioned 4B) prQ3  
  45 1521 持有至到期投资 hold investment due 5{{u #W%=  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve vrH/Z.WD  
  47 1523 可供出售金融资产 financial assets available for sale Oq[tgmf  
  48 1524 长期股权投资 long-term stock ownership investment 4\t9(_  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve NJ3b Oq  
  50 1526 投资性房地产 investment real eastate 7Ij'!@no  
  51 1531 长期应收款 long-term account receivable xK /NzVt  
  52 1541 未实现融资收益 unrealized financing income `/"TYR%  
  54 1601 固定资产 permanent assets iMF:~H-Yq#  
  55 1602 累计折旧 accumulated depreciation }E*#VA0/nY  
  56 1603 固定资产减值准备permanent assets reduction reserve xmbkn}@A  
  57 1604 在建工程 construction in process p!173y,nL  
  58 1605 工程物资 engineer material zg[ksny  
  59 1606 固定资产清理 disposal of fixed assets OD{Rh(Id  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing [gU z9iU  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing KN5.2pp  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ]GRPxh  
  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 qL(Qmgd  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture y;uk|#qnPS  
  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 mim]nRd2v  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation |NL$? %I  
  67 1701 无形资产 intangible assets lr=*Ty(V  
  68 1702 累计摊销 accumulated amortization ^ * RmT  
  69 1703 无形资产减值准备 intangible assets reduction reserve ^IY1^x  
  70 1711 商誉 business reputation uYF_sf  
  71 1801 长期待摊费用 long-term deferred expenses N n+leM  
  72 1811 递延所得税资产 deferred income tax assets #VtlXr>G  
  73 1901 待处理财产损溢 waiting assets profit and loss O]`CSTv'_  
  二、负债类 debt group "J$vt`  
  74 2001 短期借款 short-term loan )0YMi!&j`  
  81 2101 交易性金融负债 transaction financial liabilities AS~O*(po  
  83 2201 应付票据 notes payable IX$ $pdQ  
  84 2202 应付账款 account payable m;k' j@:  
  85 2205 预收账款 item received in advance ur"cku G!9  
  86 2211 应付职工薪酬 employee pay payable Vc}m_ T]O  
  87 2221 应交税费 tax payable Sky!ZN'I  
  88 2231 应付股利 dividend payable p^^E(<2  
  89 2232 应付利息 interest payable YEQ}<\B\&  
  90 2241 其他应付款 other account payable cW%F%:b  
  97 2401 预提费用 withholding expenses 1: XT r  
  98 2411 预计负债 estimated liabilities 5_#wOz0u$  
  99 2501 递延收益 deferred income .(ki(8Z N  
  100 2601 长期借款 money borrowed for long term ^|(F|Z  
  101 2602 长期债券 long-term bond )FYz*:f>&  
  106 2801 长期应付款 long-term account payable kF`2%g+  
  107 2802 未确认融资费用 unacknowledged financial charges P'R!" #  
  108 2811 专项应付款 special accounts payable ohOze\T)=  
  109 2901 递延所得税负债 deferred income tax liabilities 4cl}ouG  
  三、共同类 vQ$FMKz7  
  112 3101 衍生工具 derivative tool vA*!82  
  113 3201 套期工具 arbitrage tool X*/j na"*  
  114 3202 被套期项目 arbitrage project 5f jmr  
  四、所有者权益类 7&qunK'  
  115 4001 实收资本 paid-up capital 8N'[ )Jw  
  116 4002 资本公积 contributed surplus PH^AT<U:T  
  117 4101 盈余公积 earned surplus \GEFhM4)  
  119 4103 本年利润 profit for the current year c\065#f!  
  120 4104 利润分配 allocation of profits M1-n  
  121 4201 库存股 treasury stock p$0G EYwM  
  五、成本类 N[~ RWg  
  122 5001 生产成本 production cost lo5,E(7~h  
  123 5101 制造费用 cost of production B~G ?&"]  
  124 5201 劳务成本 service cost TW" TgOfd  
  125 5301 研发支出 research and development expenditures ia?{]!7$  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Vr+X!DeY  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor _Y?p =;  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor l Q {k  
  六、损益类 pHXslmrD  
  129 6001 主营业务收入 main business income >,yE;zuw  
  130 6011 利息收入 金融共用​ interest income financial sharing ZBUEg7c  
  135 6051 其他业务收入 other business income 40w,:$  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance s3Pr$h  
  137 6101 公允价值变动损益 sound value flexible loss and profit T@ (MSgp9  
  138 6111 投资收益 income on investment %wzDBsX  
  142 6301 营业外收入 nonrevenue receipt kI<;rP1S |  
  143 6401 主营业务成本 main business cost 9w9 [0BX#  
  144 6402 其他业务支出 other business expense Dp3&@M"^yY  
  145 6405 营业税金及附加 business tariff and annex {N42z0c  
  146 6411 利息支出 金融共用 interest expense financial sharing .B_LQ;0:   
  155 6601 销售费用 marketing cost |4^us|XY  
  156 6602 管理费用 managing cost 7o_1PwKS6  
  157 6603 财务费用 financial cost W$>srdG0$  
  158 6604 勘探费用 exploration expense ?Z 9C}t]  
  159 6701 资产减值损失 loss from asset devaluation [H<![Z1*r  
  160 6711 营业外支出 nonoperating expense gi\2bzWkbX  
  161 6801 所得税 income tax ^lud2x$O^C  
  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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