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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 $s]c'D)  
  1 1001 库存现金 cash on hand RS`]>K3t  
  2 1002 银行存款 bank deposit %m\dNUz4g  
  5 1015 其他货币资金 other monetary capital \Qp #utC0s  
  9 1101 交易性金融资产 transaction monetary assets l.tN q$3pS  
  11 1121 应收票据 notes receivable n0o'ns  
  12 1122 应收账款 Account receivable =M]f7lJ  
  13 1123 预付账款 account prepaid 4AI\'M"d  
  14 1131 应收股利 dividend receivable  ;d"F'd  
  15 1132 应收利息 accrued interest receivable P#`Mg@.  
  21 1231 其他应收款 accounts receivable-others O0?.$f9 s  
  22 1241 坏账准备 had debts reserve 8"2 Y$*)(  
  28 1401 材料采购 procurement of materials zE"ME*ou  
  29 1402 在途物资 materials in transit zu6Y*{$>g  
  30 1403 原材料 raw materials {fsU(Jj\  
  32 1406 库存商品 commodity stocks [UJC/GtjS  
  33 1407 发出商品 goods in transit CTu#KJ?j  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ^X$k<nA;  
  42 1461 存货跌价准备 reserve against stock price declining ;F)g r  
  43 1501 待摊费用 fees to be apportioned v634{:'e  
  45 1521 持有至到期投资 hold investment due vR m.# +Td  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve Aj`zT'  
  47 1523 可供出售金融资产 financial assets available for sale $4yv)6G  
  48 1524 长期股权投资 long-term stock ownership investment @^Tof5?F?  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve fFG, ^;7-O  
  50 1526 投资性房地产 investment real eastate R-Y|;  
  51 1531 长期应收款 long-term account receivable H ]BH  
  52 1541 未实现融资收益 unrealized financing income u!in>]^  
  54 1601 固定资产 permanent assets "*o54z5"  
  55 1602 累计折旧 accumulated depreciation FI,>v`  
  56 1603 固定资产减值准备permanent assets reduction reserve $Iuf(J-5[  
  57 1604 在建工程 construction in process k(n{$  
  58 1605 工程物资 engineer material #bX~.jKW  
  59 1606 固定资产清理 disposal of fixed assets &V;^xMO!  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing L%,tc~)A  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing LQVa,'  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture :Mz$~o<  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture #BQ7rF7CNE  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture v  ?b9TE  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation ; z_ZZ(W  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation lSw9e<jYO  
  67 1701 无形资产 intangible assets L(tA~Z"k  
  68 1702 累计摊销 accumulated amortization hX#s3)87  
  69 1703 无形资产减值准备 intangible assets reduction reserve ,fS}c pV  
  70 1711 商誉 business reputation _akC^h T  
  71 1801 长期待摊费用 long-term deferred expenses M{Ss?G4H  
  72 1811 递延所得税资产 deferred income tax assets as\6XW$;Q  
  73 1901 待处理财产损溢 waiting assets profit and loss v,t&t9}/  
  二、负债类 debt group "bFt+N  
  74 2001 短期借款 short-term loan %-? :'F !1  
  81 2101 交易性金融负债 transaction financial liabilities 19od# d3+  
  83 2201 应付票据 notes payable neW_mu;~Z  
  84 2202 应付账款 account payable .k5 TQt  
  85 2205 预收账款 item received in advance MS{purD  
  86 2211 应付职工薪酬 employee pay payable \VmqK&9   
  87 2221 应交税费 tax payable Kg0 Vbzvb  
  88 2231 应付股利 dividend payable fm2,Mx6  
  89 2232 应付利息 interest payable >Lo 0,b$  
  90 2241 其他应付款 other account payable Q9X7- \n  
  97 2401 预提费用 withholding expenses 1 h(oty2p  
  98 2411 预计负债 estimated liabilities rK%<2i  
  99 2501 递延收益 deferred income a/ !!Y@7  
  100 2601 长期借款 money borrowed for long term g0 ec-  
  101 2602 长期债券 long-term bond (fON\)l  
  106 2801 长期应付款 long-term account payable ]PVPt,c  
  107 2802 未确认融资费用 unacknowledged financial charges ]=v_u9;  
  108 2811 专项应付款 special accounts payable V$u~}]z  
  109 2901 递延所得税负债 deferred income tax liabilities q1j<p)(  
  三、共同类 Ui6f>0?  
  112 3101 衍生工具 derivative tool mQt';|X@  
  113 3201 套期工具 arbitrage tool k 8^!5n  
  114 3202 被套期项目 arbitrage project `+17 x<N  
  四、所有者权益类 n`";ctQT  
  115 4001 实收资本 paid-up capital D8P<mIu}Y  
  116 4002 资本公积 contributed surplus &0*l=!:G^  
  117 4101 盈余公积 earned surplus 0-~Y[X"9.  
  119 4103 本年利润 profit for the current year J_tj9 +r^  
  120 4104 利润分配 allocation of profits t ZUZNKODW  
  121 4201 库存股 treasury stock &wRdUIc  
  五、成本类 Y%9S4be  
  122 5001 生产成本 production cost 0'!v-`.  
  123 5101 制造费用 cost of production )5Yv7x(K  
  124 5201 劳务成本 service cost M0`nr}g  
  125 5301 研发支出 research and development expenditures }^uUw&   
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor BCV<( @c  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ;=X6pK  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Vm.&JVb  
  六、损益类 +}c '4hRv  
  129 6001 主营业务收入 main business income }49X  N  
  130 6011 利息收入 金融共用​ interest income financial sharing `<IT LT  
  135 6051 其他业务收入 other business income hNB;29r~  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance gwk$|aT@  
  137 6101 公允价值变动损益 sound value flexible loss and profit G v[W)+3f  
  138 6111 投资收益 income on investment A#~"G p  
  142 6301 营业外收入 nonrevenue receipt :+ksmyW  
  143 6401 主营业务成本 main business cost `j*&F8}  
  144 6402 其他业务支出 other business expense Ju$=Tn  
  145 6405 营业税金及附加 business tariff and annex  ^.Cfa  
  146 6411 利息支出 金融共用 interest expense financial sharing <>GWSW  
  155 6601 销售费用 marketing cost \&\_[y8U  
  156 6602 管理费用 managing cost F/9]{H  
  157 6603 财务费用 financial cost {<~0nLyJS  
  158 6604 勘探费用 exploration expense &T?>Kx  
  159 6701 资产减值损失 loss from asset devaluation ]T\K-;i  
  160 6711 营业外支出 nonoperating expense "pq#A*  
  161 6801 所得税 income tax $|.x!sA  
  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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