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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
A+SE91m  
  一、资产类 ,&j hlZ i  
  1 1001 库存现金 cash on hand ;1`fC@rI  
  2 1002 银行存款 bank deposit @R/07&lBR  
  5 1015 其他货币资金 other monetary capital 8oUpQcim  
  9 1101 交易性金融资产 transaction monetary assets "!Uqcay-  
  11 1121 应收票据 notes receivable @&%'4j&+  
  12 1122 应收账款 Account receivable p7veQ`yNc  
  13 1123 预付账款 account prepaid >XY`*J^  
  14 1131 应收股利 dividend receivable 6-yd]("  
  15 1132 应收利息 accrued interest receivable ~$iIVJ`  
  21 1231 其他应收款 accounts receivable-others A+::O@_s  
  22 1241 坏账准备 had debts reserve [Sr,h0h6  
  28 1401 材料采购 procurement of materials {["\.ZS|  
  29 1402 在途物资 materials in transit A'q#I>j`  
  30 1403 原材料 raw materials ]h>_\9qO  
  32 1406 库存商品 commodity stocks T&%ux=Jt  
  33 1407 发出商品 goods in transit _hRcc"MS`  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles i@P)a'W_  
  42 1461 存货跌价准备 reserve against stock price declining LJk@Vy <?  
  43 1501 待摊费用 fees to be apportioned Ge-CY  
  45 1521 持有至到期投资 hold investment due bvv|;6  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve tZ}  v%3  
  47 1523 可供出售金融资产 financial assets available for sale 0Sle  
  48 1524 长期股权投资 long-term stock ownership investment 'MEz|Z  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve mQCeo}7N5  
  50 1526 投资性房地产 investment real eastate *AoR==:ya  
  51 1531 长期应收款 long-term account receivable -BRc8 /  
  52 1541 未实现融资收益 unrealized financing income P|.]DJ  
  54 1601 固定资产 permanent assets i`Q KH  
  55 1602 累计折旧 accumulated depreciation MHh~vy'HB5  
  56 1603 固定资产减值准备permanent assets reduction reserve jT8#C=a7  
  57 1604 在建工程 construction in process 4]h =yc R  
  58 1605 工程物资 engineer material #JgH}|&a$  
  59 1606 固定资产清理 disposal of fixed assets KN S.Nw7  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing $nb[G$  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing H<v'^*(  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture k5D%y3|9  
  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 HG+%HUO$  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture =+U `-J} g  
  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 :p]'32FA!  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ZAv,*5&<  
  67 1701 无形资产 intangible assets O\E/. B  
  68 1702 累计摊销 accumulated amortization q;<h[b?  
  69 1703 无形资产减值准备 intangible assets reduction reserve P OdUV  
  70 1711 商誉 business reputation BybW)+~  
  71 1801 长期待摊费用 long-term deferred expenses S{;sUGcu  
  72 1811 递延所得税资产 deferred income tax assets k 8UO9r[  
  73 1901 待处理财产损溢 waiting assets profit and loss >#hO).`C  
  二、负债类 debt group }._eIx"  
  74 2001 短期借款 short-term loan `S6x<J&T\/  
  81 2101 交易性金融负债 transaction financial liabilities MYla OT  
  83 2201 应付票据 notes payable Min ^>  
  84 2202 应付账款 account payable 99:C"`E{  
  85 2205 预收账款 item received in advance 5Yl <h)1  
  86 2211 应付职工薪酬 employee pay payable k`0>36  
  87 2221 应交税费 tax payable AD1=[I3  
  88 2231 应付股利 dividend payable 2 $?C7(kW  
  89 2232 应付利息 interest payable {$R' WXVs  
  90 2241 其他应付款 other account payable ptDY3n~'  
  97 2401 预提费用 withholding expenses ]}U*_rM:  
  98 2411 预计负债 estimated liabilities c lNkph  
  99 2501 递延收益 deferred income &;D8]7d  
  100 2601 长期借款 money borrowed for long term 8-BflejX  
  101 2602 长期债券 long-term bond W_kHj}dj,p  
  106 2801 长期应付款 long-term account payable Ezr:1 GJ  
  107 2802 未确认融资费用 unacknowledged financial charges 7g %E`3)"  
  108 2811 专项应付款 special accounts payable =&,]Z6{ >  
  109 2901 递延所得税负债 deferred income tax liabilities A9wh(P0\  
  三、共同类 W7U2MqQ  
  112 3101 衍生工具 derivative tool q OSM}ei>s  
  113 3201 套期工具 arbitrage tool w *oeK  
  114 3202 被套期项目 arbitrage project kO|L bQ@=q  
  四、所有者权益类 <)u`~$n2  
  115 4001 实收资本 paid-up capital _tBTE%sO  
  116 4002 资本公积 contributed surplus xn5l0'2  
  117 4101 盈余公积 earned surplus +n#V[~~8AI  
  119 4103 本年利润 profit for the current year /4g1zrU  
  120 4104 利润分配 allocation of profits pL{U `5S  
  121 4201 库存股 treasury stock  OU8Lldt  
  五、成本类 _>| =L W@7  
  122 5001 生产成本 production cost huJ&]"C  
  123 5101 制造费用 cost of production v#.r.{t  
  124 5201 劳务成本 service cost *.!Np9l,V  
  125 5301 研发支出 research and development expenditures KU8J bl*   
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor "J4WzA%i  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor <-[wd.M_  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 4"(<X  
  六、损益类 a{R%# e\n  
  129 6001 主营业务收入 main business income 89o/F+_b  
  130 6011 利息收入 金融共用​ interest income financial sharing B)qWtMZx  
  135 6051 其他业务收入 other business income }[ 4r4 1[  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance m^b Nuo  
  137 6101 公允价值变动损益 sound value flexible loss and profit ;\=M; Zt  
  138 6111 投资收益 income on investment K2J \awX  
  142 6301 营业外收入 nonrevenue receipt  *T5!{  
  143 6401 主营业务成本 main business cost P*I}yPeb  
  144 6402 其他业务支出 other business expense 9D7+[`r(-  
  145 6405 营业税金及附加 business tariff and annex  \4v]7SV  
  146 6411 利息支出 金融共用 interest expense financial sharing i[?Vin  
  155 6601 销售费用 marketing cost 3?1`D/  
  156 6602 管理费用 managing cost H[S%J3JI  
  157 6603 财务费用 financial cost X&7 F_#s  
  158 6604 勘探费用 exploration expense /+@p7FqlE  
  159 6701 资产减值损失 loss from asset devaluation fpFhn  
  160 6711 营业外支出 nonoperating expense )pq;*~ IBI  
  161 6801 所得税 income tax 4iKgg[)7`=  
  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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