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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
 6GuTd  
  一、资产类 ^qL<=UC.  
  1 1001 库存现金 cash on hand <8(q .  
  2 1002 银行存款 bank deposit X}GX6qAdt  
  5 1015 其他货币资金 other monetary capital D&fOZVuqZ  
  9 1101 交易性金融资产 transaction monetary assets H7uh"/A  
  11 1121 应收票据 notes receivable Csu9u'.V  
  12 1122 应收账款 Account receivable ",~ZO<P  
  13 1123 预付账款 account prepaid 92j[b_P  
  14 1131 应收股利 dividend receivable 3=wcA/"!  
  15 1132 应收利息 accrued interest receivable D{t_65c-  
  21 1231 其他应收款 accounts receivable-others /K2[`+-  
  22 1241 坏账准备 had debts reserve ^4IJL",  
  28 1401 材料采购 procurement of materials >JNdtP8s/1  
  29 1402 在途物资 materials in transit $\m:}\%p  
  30 1403 原材料 raw materials I?1 BGaAA  
  32 1406 库存商品 commodity stocks /\e_B6pF<  
  33 1407 发出商品 goods in transit jct=Nee|  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles b|V <Kp  
  42 1461 存货跌价准备 reserve against stock price declining V1,p<>9  
  43 1501 待摊费用 fees to be apportioned $$$[Vn_H<  
  45 1521 持有至到期投资 hold investment due ,./ n@.na  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve I`+,I`~u  
  47 1523 可供出售金融资产 financial assets available for sale 9<&*iIrM  
  48 1524 长期股权投资 long-term stock ownership investment eSZ':p  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 0`pCgF  
  50 1526 投资性房地产 investment real eastate ;~1xhpTk  
  51 1531 长期应收款 long-term account receivable Ho#nM_ q  
  52 1541 未实现融资收益 unrealized financing income #)L}{mHLM-  
  54 1601 固定资产 permanent assets xm=Gt$>.o  
  55 1602 累计折旧 accumulated depreciation W2`3PEa  
  56 1603 固定资产减值准备permanent assets reduction reserve E;H9]*x/  
  57 1604 在建工程 construction in process \hBzQ%0  
  58 1605 工程物资 engineer material B W)@.!C  
  59 1606 固定资产清理 disposal of fixed assets ;pL!cG@  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing _|;d D  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Kf? :dF  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture C`ZU. |R  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture |"}7)[BW}  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ,5U[#6^  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation S5gBVGh  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation }x#e.}hf&  
  67 1701 无形资产 intangible assets Fsl="RB7f  
  68 1702 累计摊销 accumulated amortization %O!x rA{  
  69 1703 无形资产减值准备 intangible assets reduction reserve ml2/ }}  
  70 1711 商誉 business reputation l_;6xkv4  
  71 1801 长期待摊费用 long-term deferred expenses u[SqZftmO  
  72 1811 递延所得税资产 deferred income tax assets X   
  73 1901 待处理财产损溢 waiting assets profit and loss @[v,q_^8  
  二、负债类 debt group J3'q.Pc  
  74 2001 短期借款 short-term loan EajJv>X7  
  81 2101 交易性金融负债 transaction financial liabilities ` ,SNqi  
  83 2201 应付票据 notes payable yFd.tQs  
  84 2202 应付账款 account payable rosD)]I7  
  85 2205 预收账款 item received in advance *" OlO}o  
  86 2211 应付职工薪酬 employee pay payable DBGU:V,85  
  87 2221 应交税费 tax payable 2xUgM}e  
  88 2231 应付股利 dividend payable Txl|F\nK`  
  89 2232 应付利息 interest payable 1.N2!:&G|  
  90 2241 其他应付款 other account payable ?x 0gI   
  97 2401 预提费用 withholding expenses r# oJch=  
  98 2411 预计负债 estimated liabilities z&c}  
  99 2501 递延收益 deferred income # bjK]+  
  100 2601 长期借款 money borrowed for long term a~R.">>$  
  101 2602 长期债券 long-term bond ]H{* Z3S  
  106 2801 长期应付款 long-term account payable o&M.9V?~~  
  107 2802 未确认融资费用 unacknowledged financial charges } tBw<7fe  
  108 2811 专项应付款 special accounts payable V$FZVG/@#  
  109 2901 递延所得税负债 deferred income tax liabilities g9;s3qXiG  
  三、共同类 %TAS4hnu%  
  112 3101 衍生工具 derivative tool a >-qHX-l  
  113 3201 套期工具 arbitrage tool X. Ur`X  
  114 3202 被套期项目 arbitrage project qnQ".  
  四、所有者权益类 /oJ &\p I  
  115 4001 实收资本 paid-up capital ]a.^F  
  116 4002 资本公积 contributed surplus MSBrI3MqQ  
  117 4101 盈余公积 earned surplus R'vNJDFY  
  119 4103 本年利润 profit for the current year R -<8j`[0  
  120 4104 利润分配 allocation of profits ZI4dD.B  
  121 4201 库存股 treasury stock v>nBdpjXh  
  五、成本类 E ?bqEW (  
  122 5001 生产成本 production cost !/a6;:_y  
  123 5101 制造费用 cost of production h 2JmRO  
  124 5201 劳务成本 service cost eU`O=uE   
  125 5301 研发支出 research and development expenditures p{v*/<.;  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor o~CEja &(  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor b>i5r$S8G  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Tb;,t=;u  
  六、损益类 *_J{_7pwe  
  129 6001 主营业务收入 main business income  y<m[9FC}  
  130 6011 利息收入 金融共用​ interest income financial sharing z`$c4p6G6  
  135 6051 其他业务收入 other business income N5`z S79W  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance t,r:= '  
  137 6101 公允价值变动损益 sound value flexible loss and profit GL-b})yy  
  138 6111 投资收益 income on investment V?0IMc  
  142 6301 营业外收入 nonrevenue receipt m]}U!XT  
  143 6401 主营业务成本 main business cost L^Q;M,.c;  
  144 6402 其他业务支出 other business expense cX4]ViXSr  
  145 6405 营业税金及附加 business tariff and annex Z]tQmV8e  
  146 6411 利息支出 金融共用 interest expense financial sharing 0y/31 hp  
  155 6601 销售费用 marketing cost -F*vN'  
  156 6602 管理费用 managing cost A n`*![  
  157 6603 财务费用 financial cost =-r); d   
  158 6604 勘探费用 exploration expense -I6t ^$HA  
  159 6701 资产减值损失 loss from asset devaluation >!lpI5'Z&  
  160 6711 营业外支出 nonoperating expense ^A=tk!C  
  161 6801 所得税 income tax |'P$zMAF  
  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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