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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 R8fB 8 )  
  1 1001 库存现金 cash on hand RL1cx|  
  2 1002 银行存款 bank deposit ~ ^) 4*@i6  
  5 1015 其他货币资金 other monetary capital mO^vKq4r.  
  9 1101 交易性金融资产 transaction monetary assets .V|o-~c  
  11 1121 应收票据 notes receivable ,c[f/sT\  
  12 1122 应收账款 Account receivable g2GHsVS  
  13 1123 预付账款 account prepaid ?h'd\.j{  
  14 1131 应收股利 dividend receivable BW&)Zz  
  15 1132 应收利息 accrued interest receivable k>72W/L^  
  21 1231 其他应收款 accounts receivable-others ,{{Z)"qaH  
  22 1241 坏账准备 had debts reserve W= $, \D+  
  28 1401 材料采购 procurement of materials w:o,mzuXK  
  29 1402 在途物资 materials in transit 2<Q3-|/i  
  30 1403 原材料 raw materials I0 C$  
  32 1406 库存商品 commodity stocks >^ M=/+<c  
  33 1407 发出商品 goods in transit R3@$ao  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles CqbPUcK  
  42 1461 存货跌价准备 reserve against stock price declining ~!TRR .  
  43 1501 待摊费用 fees to be apportioned ?ZT+4U00U  
  45 1521 持有至到期投资 hold investment due e'1}5Ky  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve wx)Yl1 C  
  47 1523 可供出售金融资产 financial assets available for sale \>r<z 46x  
  48 1524 长期股权投资 long-term stock ownership investment ma(E}s  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve o"@GYc["  
  50 1526 投资性房地产 investment real eastate j_HwR9^fd,  
  51 1531 长期应收款 long-term account receivable RS[>7-9  
  52 1541 未实现融资收益 unrealized financing income 0|@* `-:VO  
  54 1601 固定资产 permanent assets K,L  
  55 1602 累计折旧 accumulated depreciation A>W8^|l6+-  
  56 1603 固定资产减值准备permanent assets reduction reserve V<G=pPC'H  
  57 1604 在建工程 construction in process AF-uTf  
  58 1605 工程物资 engineer material mA>u6Rlc  
  59 1606 固定资产清理 disposal of fixed assets C.oC@P  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing v6`TbIq%  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ) v^;"q"  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 5t~p99#?  
  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 %,[p[`NRYR  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture @` Foy  
  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 b6A]/290x  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation D "9Hv3  
  67 1701 无形资产 intangible assets e|jmOYWG  
  68 1702 累计摊销 accumulated amortization [agp06 $D?  
  69 1703 无形资产减值准备 intangible assets reduction reserve Q,z^eMk'd:  
  70 1711 商誉 business reputation Ju.B!)uS#  
  71 1801 长期待摊费用 long-term deferred expenses F~tT5?+  
  72 1811 递延所得税资产 deferred income tax assets p8a \> {  
  73 1901 待处理财产损溢 waiting assets profit and loss S,~DA3  
  二、负债类 debt group eW^_YG%(  
  74 2001 短期借款 short-term loan f|X./J4Bl  
  81 2101 交易性金融负债 transaction financial liabilities V8{5 y <Y>  
  83 2201 应付票据 notes payable -<Zs7 (  
  84 2202 应付账款 account payable l2LUcI$ x  
  85 2205 预收账款 item received in advance 2dUVHu= +  
  86 2211 应付职工薪酬 employee pay payable KZ;Q71  
  87 2221 应交税费 tax payable }tRY,f  
  88 2231 应付股利 dividend payable (:2,Rr1"  
  89 2232 应付利息 interest payable ?XNQ_m8f  
  90 2241 其他应付款 other account payable szx7CP`<8  
  97 2401 预提费用 withholding expenses 8Qt'Y9|  
  98 2411 预计负债 estimated liabilities =UW! 7OzC  
  99 2501 递延收益 deferred income o:irwfArv  
  100 2601 长期借款 money borrowed for long term _mJnhT3  
  101 2602 长期债券 long-term bond NWq>Z!x`  
  106 2801 长期应付款 long-term account payable 9dFSppM  
  107 2802 未确认融资费用 unacknowledged financial charges }^ np  
  108 2811 专项应付款 special accounts payable <i(<|/ $  
  109 2901 递延所得税负债 deferred income tax liabilities io{uN/!X_J  
  三、共同类 ) ]x/3J@  
  112 3101 衍生工具 derivative tool *.]M1  
  113 3201 套期工具 arbitrage tool _H+|Ic  
  114 3202 被套期项目 arbitrage project }+1Y>W7q  
  四、所有者权益类 EgT2 a  
  115 4001 实收资本 paid-up capital m gxoM|n6  
  116 4002 资本公积 contributed surplus !$i*u-%4  
  117 4101 盈余公积 earned surplus 39(]UO6^;  
  119 4103 本年利润 profit for the current year 8 aHs I(  
  120 4104 利润分配 allocation of profits z rg#BXj7  
  121 4201 库存股 treasury stock `Z:5E  
  五、成本类 - s,M+Q(<  
  122 5001 生产成本 production cost 5 UQbd8  
  123 5101 制造费用 cost of production u'BuZF  
  124 5201 劳务成本 service cost s;'j n_,0  
  125 5301 研发支出 research and development expenditures 5}uH;E)4  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 6eNo}Tos9  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ;Xw'WMb*=  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Qw m#6{5  
  六、损益类 l" #}g%E  
  129 6001 主营业务收入 main business income ~K-c-Zs#z  
  130 6011 利息收入 金融共用​ interest income financial sharing v0yaFP#kG  
  135 6051 其他业务收入 other business income 1dy>a=W  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance %ur_DQ  
  137 6101 公允价值变动损益 sound value flexible loss and profit K9YD)351t  
  138 6111 投资收益 income on investment _*SA_.0  
  142 6301 营业外收入 nonrevenue receipt {{WA=\N8C  
  143 6401 主营业务成本 main business cost  5g{F-  
  144 6402 其他业务支出 other business expense m6 )sX&  
  145 6405 营业税金及附加 business tariff and annex ;QA`2$O w  
  146 6411 利息支出 金融共用 interest expense financial sharing .%(Q*ioDh  
  155 6601 销售费用 marketing cost VQQtxHTC3  
  156 6602 管理费用 managing cost Wx<fD()  
  157 6603 财务费用 financial cost Vg0$5@  
  158 6604 勘探费用 exploration expense v&NC` dVR  
  159 6701 资产减值损失 loss from asset devaluation <{"]&bl  
  160 6711 营业外支出 nonoperating expense 8U5L |Ny.q  
  161 6801 所得税 income tax dvAvG.;U  
  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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