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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 LHHDt<+B  
  1 1001 库存现金 cash on hand X^ ^?}>t[  
  2 1002 银行存款 bank deposit Cj4b]*Q,  
  5 1015 其他货币资金 other monetary capital vU$O{|J  
  9 1101 交易性金融资产 transaction monetary assets ' ! UF&  
  11 1121 应收票据 notes receivable se n{f^U  
  12 1122 应收账款 Account receivable ILr6W@o5A  
  13 1123 预付账款 account prepaid Q 5Ghki  
  14 1131 应收股利 dividend receivable 1[gjb((  
  15 1132 应收利息 accrued interest receivable 2GD mZl  
  21 1231 其他应收款 accounts receivable-others (y+5d00  
  22 1241 坏账准备 had debts reserve 7]. IT(  
  28 1401 材料采购 procurement of materials m"|(w`n]E+  
  29 1402 在途物资 materials in transit S9"y@F <  
  30 1403 原材料 raw materials 0p>:r U~  
  32 1406 库存商品 commodity stocks ^0ZKHR(}e  
  33 1407 发出商品 goods in transit K_lL\  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles B> " r-O  
  42 1461 存货跌价准备 reserve against stock price declining 4|Gs(^nU  
  43 1501 待摊费用 fees to be apportioned 8 {4D|o#O  
  45 1521 持有至到期投资 hold investment due RkH oT^  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve $Z7|t  
  47 1523 可供出售金融资产 financial assets available for sale )V$ !  
  48 1524 长期股权投资 long-term stock ownership investment Q!+{MsZ  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve u.L8tR:(  
  50 1526 投资性房地产 investment real eastate }b ]y 0"  
  51 1531 长期应收款 long-term account receivable  0[!gk]p  
  52 1541 未实现融资收益 unrealized financing income SiuO99'nV  
  54 1601 固定资产 permanent assets 8apKp?~yW  
  55 1602 累计折旧 accumulated depreciation ZhbY, wJ,  
  56 1603 固定资产减值准备permanent assets reduction reserve Ye=7Y57Nr  
  57 1604 在建工程 construction in process nhX p_Z9  
  58 1605 工程物资 engineer material v!RB(T3  
  59 1606 固定资产清理 disposal of fixed assets VF!kr1n!  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing I`$I0  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing /glnJ3   
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture E5[]eg~w%{  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture C(|T/rQ-  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture v"('_!  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation MoR-8vnJ  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation AGJ=de.  
  67 1701 无形资产 intangible assets  gl7vM  
  68 1702 累计摊销 accumulated amortization ?nGf Wx^  
  69 1703 无形资产减值准备 intangible assets reduction reserve |8U7C\S[  
  70 1711 商誉 business reputation v/ 00L R  
  71 1801 长期待摊费用 long-term deferred expenses }Ka.bZS  
  72 1811 递延所得税资产 deferred income tax assets Jgv>$u  
  73 1901 待处理财产损溢 waiting assets profit and loss ~S=fMv^BR  
  二、负债类 debt group n IqY}??  
  74 2001 短期借款 short-term loan E~@HC5.M  
  81 2101 交易性金融负债 transaction financial liabilities H.mQbD`X  
  83 2201 应付票据 notes payable JX@6Sg<  
  84 2202 应付账款 account payable 'S D|ObBY  
  85 2205 预收账款 item received in advance `# M.t);^  
  86 2211 应付职工薪酬 employee pay payable [[r3fEr$!p  
  87 2221 应交税费 tax payable |9"^s x  
  88 2231 应付股利 dividend payable KsU&<eQ  
  89 2232 应付利息 interest payable 4C9"Q,o%&  
  90 2241 其他应付款 other account payable t?H;iBrpxd  
  97 2401 预提费用 withholding expenses RJs G]`  
  98 2411 预计负债 estimated liabilities K84c E  
  99 2501 递延收益 deferred income GH+FZ (F  
  100 2601 长期借款 money borrowed for long term $No>-^ )  
  101 2602 长期债券 long-term bond *2C79hi1  
  106 2801 长期应付款 long-term account payable E4aCGg  
  107 2802 未确认融资费用 unacknowledged financial charges k+GK1Yl  
  108 2811 专项应付款 special accounts payable Yl~?MOk  
  109 2901 递延所得税负债 deferred income tax liabilities *9{Wn7pck/  
  三、共同类 Ft8h=  
  112 3101 衍生工具 derivative tool 2gR_1*|  
  113 3201 套期工具 arbitrage tool O+Lb***b"  
  114 3202 被套期项目 arbitrage project M j%|'dZz  
  四、所有者权益类 :!YJ3:\  
  115 4001 实收资本 paid-up capital T2_#[bk*d  
  116 4002 资本公积 contributed surplus uZ?CVluP  
  117 4101 盈余公积 earned surplus P<JkRX  
  119 4103 本年利润 profit for the current year ="[](X^ l  
  120 4104 利润分配 allocation of profits ne24QZ~}  
  121 4201 库存股 treasury stock J8?6G&0H  
  五、成本类 /z?7ic0  
  122 5001 生产成本 production cost 3pjYY$'  
  123 5101 制造费用 cost of production ;Owu:}   
  124 5201 劳务成本 service cost DMZ aMY|  
  125 5301 研发支出 research and development expenditures Qg$Nj=Cw  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor )MW}!U9G  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor {1U*: @j  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Mciq9{8&  
  六、损益类 MkGq%AE`Y  
  129 6001 主营业务收入 main business income $AhX@|?z  
  130 6011 利息收入 金融共用​ interest income financial sharing 7^TXlW n^G  
  135 6051 其他业务收入 other business income f4y;K>u7p  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance H;Qn?^  
  137 6101 公允价值变动损益 sound value flexible loss and profit ?BvI/H5d  
  138 6111 投资收益 income on investment gN'i+mQcu  
  142 6301 营业外收入 nonrevenue receipt HV7(6VSJ+  
  143 6401 主营业务成本 main business cost jz7ltoP  
  144 6402 其他业务支出 other business expense s /q5o@b{  
  145 6405 营业税金及附加 business tariff and annex eo52X &I  
  146 6411 利息支出 金融共用 interest expense financial sharing p[cL# fBz  
  155 6601 销售费用 marketing cost 4_0/]:~5  
  156 6602 管理费用 managing cost D#[ :NXahn  
  157 6603 财务费用 financial cost Y"rV[oe   
  158 6604 勘探费用 exploration expense GE+csnA2  
  159 6701 资产减值损失 loss from asset devaluation Cj9O [  
  160 6711 营业外支出 nonoperating expense tskODM0Zf  
  161 6801 所得税 income tax EAXU{dRV  
  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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