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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
d4 (/m_HMu  
  一、资产类 D\YE^8/  
  1 1001 库存现金 cash on hand 5rV( (  
  2 1002 银行存款 bank deposit T!}[yW  
  5 1015 其他货币资金 other monetary capital @hImk`&[N  
  9 1101 交易性金融资产 transaction monetary assets BMIyskl=i  
  11 1121 应收票据 notes receivable ^p/Ob'!  
  12 1122 应收账款 Account receivable 5+jf/}t A  
  13 1123 预付账款 account prepaid n7YEG-J  
  14 1131 应收股利 dividend receivable F[!ckes<bB  
  15 1132 应收利息 accrued interest receivable ,mL ! (US  
  21 1231 其他应收款 accounts receivable-others GzTq5uU&  
  22 1241 坏账准备 had debts reserve ;eZ#bjw-d  
  28 1401 材料采购 procurement of materials 5 VA(tzmCt  
  29 1402 在途物资 materials in transit `g1iCF  
  30 1403 原材料 raw materials b]JI@=s?  
  32 1406 库存商品 commodity stocks aRJ>6Q}  
  33 1407 发出商品 goods in transit N8`4veVBx'  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ')$NfarQ.  
  42 1461 存货跌价准备 reserve against stock price declining Q!FLR>8  
  43 1501 待摊费用 fees to be apportioned UP{j5gR:_  
  45 1521 持有至到期投资 hold investment due }V|{lvt.  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 56Z\-=KAU  
  47 1523 可供出售金融资产 financial assets available for sale (?b@b[D~4  
  48 1524 长期股权投资 long-term stock ownership investment >u(>aV|A  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve eb8w~   
  50 1526 投资性房地产 investment real eastate M#@aB"@J>  
  51 1531 长期应收款 long-term account receivable <p?&udqD  
  52 1541 未实现融资收益 unrealized financing income lRP1&FH0  
  54 1601 固定资产 permanent assets @E53JKYhY  
  55 1602 累计折旧 accumulated depreciation {3Vk p5%l  
  56 1603 固定资产减值准备permanent assets reduction reserve 7.+#zyF  
  57 1604 在建工程 construction in process =4 X]gW  
  58 1605 工程物资 engineer material .6pOvGKb  
  59 1606 固定资产清理 disposal of fixed assets X+n`qiwq  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing .M4IGOvOS  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing m2Uc>S  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ? QDWuPhN  
  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 sF+=KH  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture =N|kn<h4  
  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 l48k<  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation FCc=e{  
  67 1701 无形资产 intangible assets te4= S  
  68 1702 累计摊销 accumulated amortization '~wpP=<yyF  
  69 1703 无形资产减值准备 intangible assets reduction reserve 9%iFV N'  
  70 1711 商誉 business reputation ,A5)<}  
  71 1801 长期待摊费用 long-term deferred expenses <39!G7ny  
  72 1811 递延所得税资产 deferred income tax assets BXUF^Hj%  
  73 1901 待处理财产损溢 waiting assets profit and loss KIVH!2q;  
  二、负债类 debt group ,`8Y8  
  74 2001 短期借款 short-term loan })IO#,  
  81 2101 交易性金融负债 transaction financial liabilities n|4;Hn1V  
  83 2201 应付票据 notes payable vVs#^"-nW  
  84 2202 应付账款 account payable s-V SH  
  85 2205 预收账款 item received in advance R& =f:sEi  
  86 2211 应付职工薪酬 employee pay payable ?&l)W~S  
  87 2221 应交税费 tax payable Ok%}|/ P4  
  88 2231 应付股利 dividend payable C6& ( c  
  89 2232 应付利息 interest payable IGAz E(  
  90 2241 其他应付款 other account payable em]xtya  
  97 2401 预提费用 withholding expenses zSjgx_#U  
  98 2411 预计负债 estimated liabilities  \`xkp[C  
  99 2501 递延收益 deferred income }o9Aa0$*$  
  100 2601 长期借款 money borrowed for long term '?Iif#Z1  
  101 2602 长期债券 long-term bond IdM*5Y>f  
  106 2801 长期应付款 long-term account payable RwTzz] M  
  107 2802 未确认融资费用 unacknowledged financial charges } IlP:  
  108 2811 专项应付款 special accounts payable \T-~JQVj  
  109 2901 递延所得税负债 deferred income tax liabilities lz~J"$b  
  三、共同类 ev>oC~>s  
  112 3101 衍生工具 derivative tool 3#<* k>1G?  
  113 3201 套期工具 arbitrage tool j:1uP^.  
  114 3202 被套期项目 arbitrage project xNN@1P[*  
  四、所有者权益类 y?N Nz0  
  115 4001 实收资本 paid-up capital uiBTnG"  
  116 4002 资本公积 contributed surplus y>(rZ^y&  
  117 4101 盈余公积 earned surplus %TK&)Q% h5  
  119 4103 本年利润 profit for the current year G"S5ki`o  
  120 4104 利润分配 allocation of profits i|\{\d  
  121 4201 库存股 treasury stock g*]E>SQ=  
  五、成本类 En9R>A;`  
  122 5001 生产成本 production cost amB@N6*  
  123 5101 制造费用 cost of production Ds5N Ap:x  
  124 5201 劳务成本 service cost v29G:YQe  
  125 5301 研发支出 research and development expenditures pX<a2F P  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor BGjb`U#%3  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor {(vOt'  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor IF?xnu  
  六、损益类 .T 3=Eq&"W  
  129 6001 主营业务收入 main business income =p\Xy*  
  130 6011 利息收入 金融共用​ interest income financial sharing hswTn`f  
  135 6051 其他业务收入 other business income A'"-m)1P  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance U7%28#@  
  137 6101 公允价值变动损益 sound value flexible loss and profit Dc FCKji  
  138 6111 投资收益 income on investment  ]R Mb,hJ  
  142 6301 营业外收入 nonrevenue receipt MtG_9-  
  143 6401 主营业务成本 main business cost '>^Xqn  
  144 6402 其他业务支出 other business expense / = ^L iP  
  145 6405 营业税金及附加 business tariff and annex o?!uX|Fy  
  146 6411 利息支出 金融共用 interest expense financial sharing [b5(XIGUN}  
  155 6601 销售费用 marketing cost X N;/ nU  
  156 6602 管理费用 managing cost NdQ%:OKC  
  157 6603 财务费用 financial cost kQ}s/*  
  158 6604 勘探费用 exploration expense  a8h]n:!  
  159 6701 资产减值损失 loss from asset devaluation dp^N_9$cdO  
  160 6711 营业外支出 nonoperating expense XZ:1!;  
  161 6801 所得税 income tax M j~${vj  
  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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