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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 Bc4{$sc"O  
  1 1001 库存现金 cash on hand p6V`b'*>  
  2 1002 银行存款 bank deposit >#@1 I  
  5 1015 其他货币资金 other monetary capital i\S } aCm  
  9 1101 交易性金融资产 transaction monetary assets B;8YX>r  
  11 1121 应收票据 notes receivable h(;qnV' c  
  12 1122 应收账款 Account receivable Zq|oj^  
  13 1123 预付账款 account prepaid ou44vKzS  
  14 1131 应收股利 dividend receivable O_f|R1G5z  
  15 1132 应收利息 accrued interest receivable t|*PC   
  21 1231 其他应收款 accounts receivable-others &)v X7*j  
  22 1241 坏账准备 had debts reserve ~6'6v 8  
  28 1401 材料采购 procurement of materials (k"oV>a|  
  29 1402 在途物资 materials in transit iSx xy1R  
  30 1403 原材料 raw materials E<3hy  
  32 1406 库存商品 commodity stocks h^P>pI~  
  33 1407 发出商品 goods in transit a9GOY+;bf  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles }6]V*Kn,  
  42 1461 存货跌价准备 reserve against stock price declining ]xfAdBi  
  43 1501 待摊费用 fees to be apportioned o'Q)V  
  45 1521 持有至到期投资 hold investment due `h M:U  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve Tk-PCra  
  47 1523 可供出售金融资产 financial assets available for sale -[#Mx}%  
  48 1524 长期股权投资 long-term stock ownership investment L%a ni}V  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve H ^Xw<Z=  
  50 1526 投资性房地产 investment real eastate >taS<.G  
  51 1531 长期应收款 long-term account receivable vi6EI wZG  
  52 1541 未实现融资收益 unrealized financing income ,{c9Lv%@J  
  54 1601 固定资产 permanent assets $ 8w eh3p  
  55 1602 累计折旧 accumulated depreciation Do(7LidC5  
  56 1603 固定资产减值准备permanent assets reduction reserve _Qt qQ~f  
  57 1604 在建工程 construction in process a#1LGH7E8  
  58 1605 工程物资 engineer material h*hV  
  59 1606 固定资产清理 disposal of fixed assets 9AJ!7J#v"  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing \%NhggS*  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing OgrUP  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture UD*#!H  
  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 dUn8Xqj1  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture (FMYR8H*(  
  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 iQ-;0<=G  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation !23W=N}82  
  67 1701 无形资产 intangible assets `hS<F" j  
  68 1702 累计摊销 accumulated amortization w;' F;j~  
  69 1703 无形资产减值准备 intangible assets reduction reserve Ts;W,pgP  
  70 1711 商誉 business reputation ~GfcI:Zz&  
  71 1801 长期待摊费用 long-term deferred expenses ]t1)8v2w>  
  72 1811 递延所得税资产 deferred income tax assets UL [4sv6\9  
  73 1901 待处理财产损溢 waiting assets profit and loss  | qHWM  
  二、负债类 debt group V#!ypX]AB[  
  74 2001 短期借款 short-term loan $'X*L e@k  
  81 2101 交易性金融负债 transaction financial liabilities 6!bA~"N  
  83 2201 应付票据 notes payable 1 l\O9D +$  
  84 2202 应付账款 account payable N)RWC7th{  
  85 2205 预收账款 item received in advance %>i7A?L  
  86 2211 应付职工薪酬 employee pay payable !j4C:L3F  
  87 2221 应交税费 tax payable @V] Wm1g  
  88 2231 应付股利 dividend payable OP2!lEs  
  89 2232 应付利息 interest payable &tD`~  
  90 2241 其他应付款 other account payable Rv q_Zsm  
  97 2401 预提费用 withholding expenses 5G){7]P+r"  
  98 2411 预计负债 estimated liabilities U3lr<(r*  
  99 2501 递延收益 deferred income j1YE_U  
  100 2601 长期借款 money borrowed for long term $Miii`VS9  
  101 2602 长期债券 long-term bond *8/Q_w  
  106 2801 长期应付款 long-term account payable R^](X*  
  107 2802 未确认融资费用 unacknowledged financial charges Oe$cM=Yf  
  108 2811 专项应付款 special accounts payable /~7H<^}  
  109 2901 递延所得税负债 deferred income tax liabilities [p!C+ |rro  
  三、共同类 N,'JQch},8  
  112 3101 衍生工具 derivative tool NfR ,m ]  
  113 3201 套期工具 arbitrage tool v.6" <nT2  
  114 3202 被套期项目 arbitrage project 4>Uo0NfL  
  四、所有者权益类 ~c?yHpZx%  
  115 4001 实收资本 paid-up capital I6y&6g  
  116 4002 资本公积 contributed surplus 9z'</tJ`  
  117 4101 盈余公积 earned surplus Q(k$HP  
  119 4103 本年利润 profit for the current year B[4y(Im  
  120 4104 利润分配 allocation of profits b q[Q  
  121 4201 库存股 treasury stock <?qmB }Y  
  五、成本类 %/etoK  
  122 5001 生产成本 production cost T ,7Y7MzF  
  123 5101 制造费用 cost of production QJdSNkc6  
  124 5201 劳务成本 service cost &%qD Som3  
  125 5301 研发支出 research and development expenditures mSw OP  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor dN |w;|M  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor |,sUD/rt  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ;S`Nq%,  
  六、损益类 -& ,NM  
  129 6001 主营业务收入 main business income a' #-%!]  
  130 6011 利息收入 金融共用​ interest income financial sharing Q=PaTh   
  135 6051 其他业务收入 other business income ,C&h~uRi#f  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance jcq(=7j  
  137 6101 公允价值变动损益 sound value flexible loss and profit `t!iknOQ$  
  138 6111 投资收益 income on investment K:y q^T7  
  142 6301 营业外收入 nonrevenue receipt >j`*-(`2fa  
  143 6401 主营业务成本 main business cost #(aROTV5a  
  144 6402 其他业务支出 other business expense &@+K%qW[e  
  145 6405 营业税金及附加 business tariff and annex  _&(ij(H  
  146 6411 利息支出 金融共用 interest expense financial sharing _\]D<\St  
  155 6601 销售费用 marketing cost _hh |/4(  
  156 6602 管理费用 managing cost k}lx!Ck  
  157 6603 财务费用 financial cost w,}}mC)\*  
  158 6604 勘探费用 exploration expense /mD KQ<  
  159 6701 资产减值损失 loss from asset devaluation V'K$:9^x[8  
  160 6711 营业外支出 nonoperating expense /WHhwMc!  
  161 6801 所得税 income tax o=`9JKB~  
  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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