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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 >to NGGU=~  
  1 1001 库存现金 cash on hand IiHl"2+/  
  2 1002 银行存款 bank deposit .>zXz%p  
  5 1015 其他货币资金 other monetary capital MH.,dB&  
  9 1101 交易性金融资产 transaction monetary assets H1y l88K  
  11 1121 应收票据 notes receivable i;s&;_0{  
  12 1122 应收账款 Account receivable .2q7X{4=  
  13 1123 预付账款 account prepaid +XLy Pj  
  14 1131 应收股利 dividend receivable \zR@FOl`q  
  15 1132 应收利息 accrued interest receivable U; JZN  
  21 1231 其他应收款 accounts receivable-others a9j f7r1  
  22 1241 坏账准备 had debts reserve E y1mlW  
  28 1401 材料采购 procurement of materials "EQ`Q=8  
  29 1402 在途物资 materials in transit Ck%nNy29  
  30 1403 原材料 raw materials R+Dx#Wn I  
  32 1406 库存商品 commodity stocks 3V?JX5X\  
  33 1407 发出商品 goods in transit 3BAls+<p o  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ` Xc~'zG  
  42 1461 存货跌价准备 reserve against stock price declining TppR \[4]  
  43 1501 待摊费用 fees to be apportioned  )o`|t  
  45 1521 持有至到期投资 hold investment due c~3OK_k  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve vR.=o*!%  
  47 1523 可供出售金融资产 financial assets available for sale -Ob'/d5&  
  48 1524 长期股权投资 long-term stock ownership investment *IG} /O.VT  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve  F"FGPk  
  50 1526 投资性房地产 investment real eastate 5%,J@&5G s  
  51 1531 长期应收款 long-term account receivable 1Jg&L~Ws"  
  52 1541 未实现融资收益 unrealized financing income u27K 0}  
  54 1601 固定资产 permanent assets X`/8fag  
  55 1602 累计折旧 accumulated depreciation }dQW -U  
  56 1603 固定资产减值准备permanent assets reduction reserve %JeT,{  
  57 1604 在建工程 construction in process #!wu}nDu  
  58 1605 工程物资 engineer material 3 jZPv;9OC  
  59 1606 固定资产清理 disposal of fixed assets -`sK?*[{J  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing qF C0$:z&  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing bW\OKI1  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 87l(a,#J  
  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 9gVu:o 1/  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 48vKUAzx`  
  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 KV0M^B|W  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation b-ZC~#?|b  
  67 1701 无形资产 intangible assets ?9'Ukw` g  
  68 1702 累计摊销 accumulated amortization -L%tiz`_  
  69 1703 无形资产减值准备 intangible assets reduction reserve [0<N[KZ)  
  70 1711 商誉 business reputation f40xS7-Q0  
  71 1801 长期待摊费用 long-term deferred expenses LfOXgn\  
  72 1811 递延所得税资产 deferred income tax assets '=C)Hj[D  
  73 1901 待处理财产损溢 waiting assets profit and loss EVZuwbO)|  
  二、负债类 debt group %MGbIMpY  
  74 2001 短期借款 short-term loan nb ::,  
  81 2101 交易性金融负债 transaction financial liabilities 8MqKS}\H  
  83 2201 应付票据 notes payable C +S  
  84 2202 应付账款 account payable 70hm9b-   
  85 2205 预收账款 item received in advance o|u<tuUW  
  86 2211 应付职工薪酬 employee pay payable ~iI4v#0  
  87 2221 应交税费 tax payable `d]D=DtH  
  88 2231 应付股利 dividend payable Ox9WH4E  
  89 2232 应付利息 interest payable x8 :  
  90 2241 其他应付款 other account payable *gF8"0s  
  97 2401 预提费用 withholding expenses  #~QkS_  
  98 2411 预计负债 estimated liabilities t)o!OEnE  
  99 2501 递延收益 deferred income t M?3oO  
  100 2601 长期借款 money borrowed for long term :Rl*64}  
  101 2602 长期债券 long-term bond $fZVh%  
  106 2801 长期应付款 long-term account payable }8tD|t[  
  107 2802 未确认融资费用 unacknowledged financial charges _=l8e-6r  
  108 2811 专项应付款 special accounts payable fGGGz$;N  
  109 2901 递延所得税负债 deferred income tax liabilities x h|NmZg  
  三、共同类 }\Kki  
  112 3101 衍生工具 derivative tool sg0HYb%_E  
  113 3201 套期工具 arbitrage tool zv/owK  
  114 3202 被套期项目 arbitrage project T6_LiB @  
  四、所有者权益类 r0jhIE#  
  115 4001 实收资本 paid-up capital o&WKk5$  
  116 4002 资本公积 contributed surplus 4 :m/w!q$  
  117 4101 盈余公积 earned surplus 9?W!E_  
  119 4103 本年利润 profit for the current year :+u K1N  
  120 4104 利润分配 allocation of profits bz$)@gLc  
  121 4201 库存股 treasury stock Y6<"_  
  五、成本类 ^}Vx5[  
  122 5001 生产成本 production cost cl3@+v1  
  123 5101 制造费用 cost of production (.[HE ~ s?  
  124 5201 劳务成本 service cost Rf*cW&}%  
  125 5301 研发支出 research and development expenditures h|m>JDxn  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor (rFXzCI  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Ig b@aGA  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor QxUsdF?p  
  六、损益类 *F[;D7sZ~  
  129 6001 主营业务收入 main business income !.\-l2f  
  130 6011 利息收入 金融共用​ interest income financial sharing ]rAaErB';  
  135 6051 其他业务收入 other business income :x*#RnRr.  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance &.D#OnRh9  
  137 6101 公允价值变动损益 sound value flexible loss and profit .]gY{_|x  
  138 6111 投资收益 income on investment xi 3  
  142 6301 营业外收入 nonrevenue receipt d^ -sxl3}  
  143 6401 主营业务成本 main business cost *Y"j 0Yob  
  144 6402 其他业务支出 other business expense #\DKU@|h  
  145 6405 营业税金及附加 business tariff and annex V'n4iM  
  146 6411 利息支出 金融共用 interest expense financial sharing jbrx)9Z+%  
  155 6601 销售费用 marketing cost ^R;Qa#=2  
  156 6602 管理费用 managing cost +2&+Gh.h  
  157 6603 财务费用 financial cost cHr.7 w  
  158 6604 勘探费用 exploration expense Fke_ms=I^  
  159 6701 资产减值损失 loss from asset devaluation R>|)-"b( `  
  160 6711 营业外支出 nonoperating expense LS(J%\hMDm  
  161 6801 所得税 income tax DMeP9D  
  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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