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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 W?>C$_p C  
  1 1001 库存现金 cash on hand a- \M)}T  
  2 1002 银行存款 bank deposit z`Jcpt  
  5 1015 其他货币资金 other monetary capital ?IN'Dc9&%-  
  9 1101 交易性金融资产 transaction monetary assets h0c dR i  
  11 1121 应收票据 notes receivable 9V'ok.B.x  
  12 1122 应收账款 Account receivable }]<Ghn s  
  13 1123 预付账款 account prepaid i]cD{hv  
  14 1131 应收股利 dividend receivable ^y,Ex;6o  
  15 1132 应收利息 accrued interest receivable $yn7XonS  
  21 1231 其他应收款 accounts receivable-others 9 HiH6f^5  
  22 1241 坏账准备 had debts reserve $q$G  
  28 1401 材料采购 procurement of materials =~DQX\  
  29 1402 在途物资 materials in transit 0I v(ioB=  
  30 1403 原材料 raw materials -$ VP#%  
  32 1406 库存商品 commodity stocks +!~"o oQZh  
  33 1407 发出商品 goods in transit 2iWS k6%R  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles h&| S*  
  42 1461 存货跌价准备 reserve against stock price declining !&eKq?P{j  
  43 1501 待摊费用 fees to be apportioned iJ&jg`"=F  
  45 1521 持有至到期投资 hold investment due > eC>sTPQ{  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve /!i`K{  
  47 1523 可供出售金融资产 financial assets available for sale YAdk3y~pL  
  48 1524 长期股权投资 long-term stock ownership investment MwuRxeRO-  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve X7~^D[ X  
  50 1526 投资性房地产 investment real eastate W?:e4:Q  
  51 1531 长期应收款 long-term account receivable GXnrVI   
  52 1541 未实现融资收益 unrealized financing income t?aOZps  
  54 1601 固定资产 permanent assets w-j^jU><3  
  55 1602 累计折旧 accumulated depreciation im&Nkk4n@  
  56 1603 固定资产减值准备permanent assets reduction reserve u\A L`'v  
  57 1604 在建工程 construction in process R<<U(.E  
  58 1605 工程物资 engineer material zk;'`@7  
  59 1606 固定资产清理 disposal of fixed assets 8}?w i[T  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing sd5)We  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing W]W[oTJ5  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture L%`MoTpK q  
  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 5$?)f&M  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture _2a)b(<tF  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation B'v~0Kau  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation dFl8'D  
  67 1701 无形资产 intangible assets ] :SbvsPm  
  68 1702 累计摊销 accumulated amortization R*`=Bk0+  
  69 1703 无形资产减值准备 intangible assets reduction reserve 'Ul^V  
  70 1711 商誉 business reputation @$|8zP s  
  71 1801 长期待摊费用 long-term deferred expenses }Pm; xHnf&  
  72 1811 递延所得税资产 deferred income tax assets 1wg#4h43l  
  73 1901 待处理财产损溢 waiting assets profit and loss ,Dy9-o  
  二、负债类 debt group Pr_DMu  
  74 2001 短期借款 short-term loan }rQ0*h  
  81 2101 交易性金融负债 transaction financial liabilities W ,5_i7vr  
  83 2201 应付票据 notes payable [9;[g~;E%m  
  84 2202 应付账款 account payable ;U&~ tpd  
  85 2205 预收账款 item received in advance |4j'KM;U  
  86 2211 应付职工薪酬 employee pay payable IcA]B?+  
  87 2221 应交税费 tax payable ?dy t!>C  
  88 2231 应付股利 dividend payable 6W/uoH=;  
  89 2232 应付利息 interest payable { V$}qa{P  
  90 2241 其他应付款 other account payable Y_FQB K U  
  97 2401 预提费用 withholding expenses v[\Z^pccgj  
  98 2411 预计负债 estimated liabilities =X;h _GQ  
  99 2501 递延收益 deferred income hEA;5 -m  
  100 2601 长期借款 money borrowed for long term +&4@HHU{G  
  101 2602 长期债券 long-term bond rM`z2*7%d  
  106 2801 长期应付款 long-term account payable m^o?{ (K  
  107 2802 未确认融资费用 unacknowledged financial charges O& 1z-  
  108 2811 专项应付款 special accounts payable ~hb;kc3  
  109 2901 递延所得税负债 deferred income tax liabilities "uP~hFA7M  
  三、共同类 {yFMY?6rf  
  112 3101 衍生工具 derivative tool +TC##}Zmb  
  113 3201 套期工具 arbitrage tool 9hei8L:  
  114 3202 被套期项目 arbitrage project Ww0dU_  
  四、所有者权益类 i.0d>G><@  
  115 4001 实收资本 paid-up capital RN2z/F Uf  
  116 4002 资本公积 contributed surplus jG%J.u^k  
  117 4101 盈余公积 earned surplus Rxq4Diq5k  
  119 4103 本年利润 profit for the current year ZfibHivz  
  120 4104 利润分配 allocation of profits `4,]Mr1b  
  121 4201 库存股 treasury stock o0_H(j?  
  五、成本类 u/apnAW@M  
  122 5001 生产成本 production cost -U{!'e8YiN  
  123 5101 制造费用 cost of production `0`#Uf_/$  
  124 5201 劳务成本 service cost c27Zh=;Tj  
  125 5301 研发支出 research and development expenditures eB9F35[  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor EY@KWs3"H  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 7[1 VFc#tf  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor  ;!j/t3#a  
  六、损益类 n T7]PhJ  
  129 6001 主营业务收入 main business income bsc#Oq]  
  130 6011 利息收入 金融共用​ interest income financial sharing g,B@*2Uj  
  135 6051 其他业务收入 other business income @QDUz>_y  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance >#y1(\e  
  137 6101 公允价值变动损益 sound value flexible loss and profit =N2@H5+7  
  138 6111 投资收益 income on investment 0x # V   
  142 6301 营业外收入 nonrevenue receipt CdKs+x&tZ  
  143 6401 主营业务成本 main business cost *, R ~[g  
  144 6402 其他业务支出 other business expense _ucixM#  
  145 6405 营业税金及附加 business tariff and annex O I:T#uk5  
  146 6411 利息支出 金融共用 interest expense financial sharing CoV @{Pi  
  155 6601 销售费用 marketing cost .*?)L3n+t  
  156 6602 管理费用 managing cost }tJMnq/m($  
  157 6603 财务费用 financial cost *fSX3Dk  
  158 6604 勘探费用 exploration expense Mo]iVj8~  
  159 6701 资产减值损失 loss from asset devaluation O O-Obg^  
  160 6711 营业外支出 nonoperating expense b/4gs62{k  
  161 6801 所得税 income tax bd3>IWihp  
  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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