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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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离线小飞兔
 

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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 K-^\" W8  
  1 1001 库存现金 cash on hand htO +z7  
  2 1002 银行存款 bank deposit .ljnDL/  
  5 1015 其他货币资金 other monetary capital *2>&"B09`  
  9 1101 交易性金融资产 transaction monetary assets 8rAg \H3E  
  11 1121 应收票据 notes receivable WH#1 zv  
  12 1122 应收账款 Account receivable bI7Vwyz  
  13 1123 预付账款 account prepaid !]A  
  14 1131 应收股利 dividend receivable U|H=Y"pL  
  15 1132 应收利息 accrued interest receivable b"<liGh"n-  
  21 1231 其他应收款 accounts receivable-others + B,}Qr  
  22 1241 坏账准备 had debts reserve 60^`JVGWH  
  28 1401 材料采购 procurement of materials */5d>04  
  29 1402 在途物资 materials in transit Di,^%  
  30 1403 原材料 raw materials GLH0 ]  
  32 1406 库存商品 commodity stocks hIYNhZv  
  33 1407 发出商品 goods in transit {Y(zd[  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles S1T"Z{$  
  42 1461 存货跌价准备 reserve against stock price declining ANAVn @ [  
  43 1501 待摊费用 fees to be apportioned =g7x' kN  
  45 1521 持有至到期投资 hold investment due ih-#5M@  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve VD;01"#'  
  47 1523 可供出售金融资产 financial assets available for sale W 8<&gh +  
  48 1524 长期股权投资 long-term stock ownership investment Y Vt% 0  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve kUb>^- -K  
  50 1526 投资性房地产 investment real eastate ol\Utq,  
  51 1531 长期应收款 long-term account receivable r8t}TU>C  
  52 1541 未实现融资收益 unrealized financing income h ]5(].  
  54 1601 固定资产 permanent assets WMDl=6  
  55 1602 累计折旧 accumulated depreciation j.[.1G*("  
  56 1603 固定资产减值准备permanent assets reduction reserve >.Pnkx*  
  57 1604 在建工程 construction in process % :f&.@'r  
  58 1605 工程物资 engineer material  C#.->\  
  59 1606 固定资产清理 disposal of fixed assets i'<[DjMDlm  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ;DQ ZT  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing B B{$&Oh  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture A;q9rD,_  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture J/`<!$<c  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture -u+vJ6EY  
  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 df8k7D;~e  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation {S]}.7`l9(  
  67 1701 无形资产 intangible assets etDk35!h~,  
  68 1702 累计摊销 accumulated amortization )N{Pw$l_  
  69 1703 无形资产减值准备 intangible assets reduction reserve U7,e/?a  
  70 1711 商誉 business reputation Df-DRi  
  71 1801 长期待摊费用 long-term deferred expenses a@K%06A;'  
  72 1811 递延所得税资产 deferred income tax assets }^WdJd]P  
  73 1901 待处理财产损溢 waiting assets profit and loss zy?|ODM  
  二、负债类 debt group Rxt^v+ ,$  
  74 2001 短期借款 short-term loan 3Y4?CM&0v  
  81 2101 交易性金融负债 transaction financial liabilities PA{PD.4Du  
  83 2201 应付票据 notes payable 0@0w+&*"@  
  84 2202 应付账款 account payable h%na>G  
  85 2205 预收账款 item received in advance biD$qg  
  86 2211 应付职工薪酬 employee pay payable ] Jg&VXrH  
  87 2221 应交税费 tax payable H\"sgoJ  
  88 2231 应付股利 dividend payable XAKs0*J>  
  89 2232 应付利息 interest payable ah$b [\#C  
  90 2241 其他应付款 other account payable Vi$~-6n&  
  97 2401 预提费用 withholding expenses .bl/*s  
  98 2411 预计负债 estimated liabilities |)DGkOtd  
  99 2501 递延收益 deferred income sRR( `0Zp  
  100 2601 长期借款 money borrowed for long term =+-UJo5  
  101 2602 长期债券 long-term bond lN 4oW3QT  
  106 2801 长期应付款 long-term account payable V*;(kEqj  
  107 2802 未确认融资费用 unacknowledged financial charges np^N8$i:n  
  108 2811 专项应付款 special accounts payable A0s ZOCky  
  109 2901 递延所得税负债 deferred income tax liabilities ;\dBfP  
  三、共同类 j?\Qh  
  112 3101 衍生工具 derivative tool WM$ MPs  
  113 3201 套期工具 arbitrage tool :K,i\  
  114 3202 被套期项目 arbitrage project Xf]d. :  
  四、所有者权益类 vzAaxk%  
  115 4001 实收资本 paid-up capital E?f-wQF  
  116 4002 资本公积 contributed surplus _Kf%\xg  
  117 4101 盈余公积 earned surplus Ms#M+[a  
  119 4103 本年利润 profit for the current year [#vH'y  
  120 4104 利润分配 allocation of profits K&]G3W%V  
  121 4201 库存股 treasury stock N0Lw}@p  
  五、成本类 9d659i C  
  122 5001 生产成本 production cost Xza(k  
  123 5101 制造费用 cost of production >Eto( y"q  
  124 5201 劳务成本 service cost S!CC }3zw  
  125 5301 研发支出 research and development expenditures 9G5rcYi  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor RWZ SQ~  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor + .[ <%  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor nPl?K:(  
  六、损益类 ^A/k)x6  
  129 6001 主营业务收入 main business income |v%YQ R  
  130 6011 利息收入 金融共用​ interest income financial sharing 9wwqcx)3(  
  135 6051 其他业务收入 other business income s~g *@K>+  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance L|xbR#v  
  137 6101 公允价值变动损益 sound value flexible loss and profit {rw|#Z>A  
  138 6111 投资收益 income on investment nh>vixe  
  142 6301 营业外收入 nonrevenue receipt P l]O\vh  
  143 6401 主营业务成本 main business cost \'D0'\:vz  
  144 6402 其他业务支出 other business expense K=k"a  
  145 6405 营业税金及附加 business tariff and annex D=Gtq6jd  
  146 6411 利息支出 金融共用 interest expense financial sharing ,!y$qVg'\f  
  155 6601 销售费用 marketing cost sIGMA$EK  
  156 6602 管理费用 managing cost "ne?P9'hF  
  157 6603 财务费用 financial cost 0&|\N ? 8_  
  158 6604 勘探费用 exploration expense l<LI7Z]A  
  159 6701 资产减值损失 loss from asset devaluation zP8lN(LA  
  160 6711 营业外支出 nonoperating expense xF'EiX~  
  161 6801 所得税 income tax ,/F~ Y&1I  
  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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