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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 M 0}r)@  
  1 1001 库存现金 cash on hand SM)"vr_  
  2 1002 银行存款 bank deposit Sydl[c pH$  
  5 1015 其他货币资金 other monetary capital E8av/O VUd  
  9 1101 交易性金融资产 transaction monetary assets 7ucm1   
  11 1121 应收票据 notes receivable awR !=\  
  12 1122 应收账款 Account receivable xkFa  
  13 1123 预付账款 account prepaid yHE\Q  
  14 1131 应收股利 dividend receivable T"htWo{v>  
  15 1132 应收利息 accrued interest receivable .Bkfe{^  
  21 1231 其他应收款 accounts receivable-others ZFMO;'m&  
  22 1241 坏账准备 had debts reserve sHPAr}14  
  28 1401 材料采购 procurement of materials #tg\ bb  
  29 1402 在途物资 materials in transit 9LPXhxNwB  
  30 1403 原材料 raw materials 'eBD/w5U  
  32 1406 库存商品 commodity stocks \y271}'  
  33 1407 发出商品 goods in transit .s4vJKK0  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles H HX q_-V  
  42 1461 存货跌价准备 reserve against stock price declining e%pohHI  
  43 1501 待摊费用 fees to be apportioned >|Ro LV  
  45 1521 持有至到期投资 hold investment due Kh4rl)L*+%  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ,? <;zq  
  47 1523 可供出售金融资产 financial assets available for sale |in>`:qk  
  48 1524 长期股权投资 long-term stock ownership investment ]0<K^OIY  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Hc8^w6S1@  
  50 1526 投资性房地产 investment real eastate U*{0,Ue'  
  51 1531 长期应收款 long-term account receivable VXZYRr3F  
  52 1541 未实现融资收益 unrealized financing income {Pe&J2 +  
  54 1601 固定资产 permanent assets q'7.lrKwa>  
  55 1602 累计折旧 accumulated depreciation pvl];w  
  56 1603 固定资产减值准备permanent assets reduction reserve 7./-|#  
  57 1604 在建工程 construction in process GKEOjaE  
  58 1605 工程物资 engineer material H ABUf^~-  
  59 1606 固定资产清理 disposal of fixed assets ?4wl  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing n}Eu^^d  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ';\norx;  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture =/j!S|P  
  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 Ie!">8."  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture bHm/ZZx  
  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 FT>>X P8  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 3%r/w7Fc  
  67 1701 无形资产 intangible assets ?A\+s,9  
  68 1702 累计摊销 accumulated amortization z2Wblh"_  
  69 1703 无形资产减值准备 intangible assets reduction reserve lGK7XAx,  
  70 1711 商誉 business reputation unFm~rcf  
  71 1801 长期待摊费用 long-term deferred expenses _l] 0V g`  
  72 1811 递延所得税资产 deferred income tax assets VDv.N@ ) 7  
  73 1901 待处理财产损溢 waiting assets profit and loss \c{sG\ >  
  二、负债类 debt group OR+_s @Yg  
  74 2001 短期借款 short-term loan eu)""l  
  81 2101 交易性金融负债 transaction financial liabilities dpchZ{  
  83 2201 应付票据 notes payable ~G8l1dD  
  84 2202 应付账款 account payable 8 [,R4@  
  85 2205 预收账款 item received in advance D&K9!z"]  
  86 2211 应付职工薪酬 employee pay payable Ok)f5")N %  
  87 2221 应交税费 tax payable 4`o0?_.'  
  88 2231 应付股利 dividend payable ze9n}oN  
  89 2232 应付利息 interest payable "x]7 et,  
  90 2241 其他应付款 other account payable uj\&-9gEi  
  97 2401 预提费用 withholding expenses I AUc.VH  
  98 2411 预计负债 estimated liabilities m4uh<;C~  
  99 2501 递延收益 deferred income e]>=;Zn  
  100 2601 长期借款 money borrowed for long term n|T$3j)  
  101 2602 长期债券 long-term bond 9MJ:]F5+  
  106 2801 长期应付款 long-term account payable )mAD<y+  
  107 2802 未确认融资费用 unacknowledged financial charges %@ >^JTkY8  
  108 2811 专项应付款 special accounts payable Z$c&Y>@)  
  109 2901 递延所得税负债 deferred income tax liabilities x]hG2on!  
  三、共同类 NMg(tmh  
  112 3101 衍生工具 derivative tool !s$1C=z5u  
  113 3201 套期工具 arbitrage tool ;B2&#kot7  
  114 3202 被套期项目 arbitrage project sqF.,A,  
  四、所有者权益类 %*<Wf4P"  
  115 4001 实收资本 paid-up capital ^wSGrV'  
  116 4002 资本公积 contributed surplus ^; U}HAY  
  117 4101 盈余公积 earned surplus "ivVIq2  
  119 4103 本年利润 profit for the current year N`,,sw  
  120 4104 利润分配 allocation of profits Omn $O>  
  121 4201 库存股 treasury stock ~#so4<A`3  
  五、成本类 c3rj :QK6I  
  122 5001 生产成本 production cost B k\K G  
  123 5101 制造费用 cost of production GHLFn~z@XJ  
  124 5201 劳务成本 service cost u f<%!=e  
  125 5301 研发支出 research and development expenditures v`'Iew }  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor |'o<w ]hc  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor * #z@b  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor :qR8 e J  
  六、损益类 fTX|vy<EMI  
  129 6001 主营业务收入 main business income <o|k'Y(-  
  130 6011 利息收入 金融共用​ interest income financial sharing 6 3PV R"  
  135 6051 其他业务收入 other business income J^DyhCs  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance <WmjjD  
  137 6101 公允价值变动损益 sound value flexible loss and profit F3q<j$y  
  138 6111 投资收益 income on investment >D##94PZ  
  142 6301 营业外收入 nonrevenue receipt afaQb  
  143 6401 主营业务成本 main business cost 3 AP=  
  144 6402 其他业务支出 other business expense WHjJR   
  145 6405 营业税金及附加 business tariff and annex hWn-[w/l_  
  146 6411 利息支出 金融共用 interest expense financial sharing Z3Ww@&bU  
  155 6601 销售费用 marketing cost d'Dd66  
  156 6602 管理费用 managing cost ghkV^ [  
  157 6603 财务费用 financial cost o9M r7  
  158 6604 勘探费用 exploration expense  -y_q  
  159 6701 资产减值损失 loss from asset devaluation =SW<Vhtb  
  160 6711 营业外支出 nonoperating expense @3b@]l5  
  161 6801 所得税 income tax &>Y.$eW_  
  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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