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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
E K ks8  
  一、资产类 }Vw"7  
  1 1001 库存现金 cash on hand 4LYeacL B  
  2 1002 银行存款 bank deposit YPAMf&jEF  
  5 1015 其他货币资金 other monetary capital DSyfF&uC  
  9 1101 交易性金融资产 transaction monetary assets 9)p VDS  
  11 1121 应收票据 notes receivable hV_eb6aj}P  
  12 1122 应收账款 Account receivable m(nGtrQJm  
  13 1123 预付账款 account prepaid F9q<MTh  
  14 1131 应收股利 dividend receivable (3C6'Wt  
  15 1132 应收利息 accrued interest receivable 8D eRs#  
  21 1231 其他应收款 accounts receivable-others X:\r )  
  22 1241 坏账准备 had debts reserve x$9UHEb kM  
  28 1401 材料采购 procurement of materials )*N]Q  
  29 1402 在途物资 materials in transit [3++Q-rR=  
  30 1403 原材料 raw materials \H+/D &M  
  32 1406 库存商品 commodity stocks +*[lp@zU{  
  33 1407 发出商品 goods in transit BnH< -n_  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles b,YTw  
  42 1461 存货跌价准备 reserve against stock price declining ;5 cg<~t  
  43 1501 待摊费用 fees to be apportioned \R45#. P6X  
  45 1521 持有至到期投资 hold investment due D0,U2d  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 0qSd #jO  
  47 1523 可供出售金融资产 financial assets available for sale RKaCX:  
  48 1524 长期股权投资 long-term stock ownership investment P?*$Wf,~n  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve gq`gitu0  
  50 1526 投资性房地产 investment real eastate %fMK^H8{  
  51 1531 长期应收款 long-term account receivable K2<Q9 ,vt  
  52 1541 未实现融资收益 unrealized financing income vINm2%*zJ  
  54 1601 固定资产 permanent assets P: &XtpP  
  55 1602 累计折旧 accumulated depreciation agX-V{l.  
  56 1603 固定资产减值准备permanent assets reduction reserve k}y1I W+3  
  57 1604 在建工程 construction in process -Cv:lJj  
  58 1605 工程物资 engineer material |cL'4I>b9  
  59 1606 固定资产清理 disposal of fixed assets 6=2M[T  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing XRVE8v+  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ;1}~(I#Y  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture #(-V^ T  
  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 {ScilT  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture LhC%`w  
  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 v-2O{^n  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation Da5Zz(  
  67 1701 无形资产 intangible assets B*E:?4(<P  
  68 1702 累计摊销 accumulated amortization E$m3Gg)s>N  
  69 1703 无形资产减值准备 intangible assets reduction reserve #\1;d8h  
  70 1711 商誉 business reputation OOS(YP@b  
  71 1801 长期待摊费用 long-term deferred expenses V*SKWP  
  72 1811 递延所得税资产 deferred income tax assets y/rmxQtP  
  73 1901 待处理财产损溢 waiting assets profit and loss 4AB7uw  
  二、负债类 debt group !'(bwbd  
  74 2001 短期借款 short-term loan  .BJ;}  
  81 2101 交易性金融负债 transaction financial liabilities m/3b7c@r  
  83 2201 应付票据 notes payable Ee;&;Q,O.z  
  84 2202 应付账款 account payable *A.E?9pL\  
  85 2205 预收账款 item received in advance  Ko9"mHNB  
  86 2211 应付职工薪酬 employee pay payable @ae;&  
  87 2221 应交税费 tax payable IQxY]0\uf6  
  88 2231 应付股利 dividend payable |,L_d2lb  
  89 2232 应付利息 interest payable wQJY,|.  
  90 2241 其他应付款 other account payable 54s+4R FL  
  97 2401 预提费用 withholding expenses 5$0@f`sj  
  98 2411 预计负债 estimated liabilities B ?96d'A  
  99 2501 递延收益 deferred income wMNtN3   
  100 2601 长期借款 money borrowed for long term !q;EC`i#  
  101 2602 长期债券 long-term bond 4Mi~eL%D (  
  106 2801 长期应付款 long-term account payable dQLR%i #P8  
  107 2802 未确认融资费用 unacknowledged financial charges rr>*_67-:  
  108 2811 专项应付款 special accounts payable UbKdB  
  109 2901 递延所得税负债 deferred income tax liabilities SD paW6(_  
  三、共同类 )| @'}k+  
  112 3101 衍生工具 derivative tool VU`aH9g3(  
  113 3201 套期工具 arbitrage tool X(kyu ,w  
  114 3202 被套期项目 arbitrage project !7t,(Id8  
  四、所有者权益类 SbU=Lkx#  
  115 4001 实收资本 paid-up capital We% -?l:"  
  116 4002 资本公积 contributed surplus Q]Q]kj2  
  117 4101 盈余公积 earned surplus TcA+ov>TD  
  119 4103 本年利润 profit for the current year O?|opD  
  120 4104 利润分配 allocation of profits >7. $=y8b  
  121 4201 库存股 treasury stock 0@z=0}0Z  
  五、成本类 Rf2$k/lZ  
  122 5001 生产成本 production cost 52K_kB5  
  123 5101 制造费用 cost of production .q#2 op  
  124 5201 劳务成本 service cost '|Dm\cy  
  125 5301 研发支出 research and development expenditures rld4uy}m  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor )]~'zOE_  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor VE1 B"s</  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ~Q%C >  
  六、损益类 'aMT^w4if)  
  129 6001 主营业务收入 main business income u6h"=l {  
  130 6011 利息收入 金融共用​ interest income financial sharing /Hb'3,jN  
  135 6051 其他业务收入 other business income tep_g4CQR_  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance &g;4;)p*8  
  137 6101 公允价值变动损益 sound value flexible loss and profit +ew2+2  
  138 6111 投资收益 income on investment \ a18Hp|%  
  142 6301 营业外收入 nonrevenue receipt QWG?^T fi  
  143 6401 主营业务成本 main business cost ~]8bTw@  
  144 6402 其他业务支出 other business expense A7SBm`XJ)p  
  145 6405 营业税金及附加 business tariff and annex [Dd?c,5AD  
  146 6411 利息支出 金融共用 interest expense financial sharing ]X/1u"  
  155 6601 销售费用 marketing cost  pv1J6  
  156 6602 管理费用 managing cost os*QWSs  
  157 6603 财务费用 financial cost SOQm>\U'i  
  158 6604 勘探费用 exploration expense C*Avu  
  159 6701 资产减值损失 loss from asset devaluation m@  b~  
  160 6711 营业外支出 nonoperating expense `r;e\Cp  
  161 6801 所得税 income tax $$8xdv#  
  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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