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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 "5]GEzM3O  
  1 1001 库存现金 cash on hand f5^[`b3H  
  2 1002 银行存款 bank deposit N }Z"$4  
  5 1015 其他货币资金 other monetary capital S_aml  
  9 1101 交易性金融资产 transaction monetary assets i9uJ%nd:  
  11 1121 应收票据 notes receivable K@`F*^A}V  
  12 1122 应收账款 Account receivable umK~K!i  
  13 1123 预付账款 account prepaid <SO C  
  14 1131 应收股利 dividend receivable BY6QJkI9x  
  15 1132 应收利息 accrued interest receivable ]Z2;sA  
  21 1231 其他应收款 accounts receivable-others  !3}vl Y1  
  22 1241 坏账准备 had debts reserve EnZrnoGM  
  28 1401 材料采购 procurement of materials }JoCk{<31  
  29 1402 在途物资 materials in transit r( :"BQ  
  30 1403 原材料 raw materials (?D47^F &  
  32 1406 库存商品 commodity stocks cl30"WK!  
  33 1407 发出商品 goods in transit [@_}BZk  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles D8qZh1w%A|  
  42 1461 存货跌价准备 reserve against stock price declining 2t*@P"e !  
  43 1501 待摊费用 fees to be apportioned T)qD}hl  
  45 1521 持有至到期投资 hold investment due D?;$:D"  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve _6(QbY'JV`  
  47 1523 可供出售金融资产 financial assets available for sale v 4DF #O  
  48 1524 长期股权投资 long-term stock ownership investment T[;O K  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve  Gr}Lp  
  50 1526 投资性房地产 investment real eastate 7;+:J;xf66  
  51 1531 长期应收款 long-term account receivable :6./yj(  
  52 1541 未实现融资收益 unrealized financing income O3PE w4yA  
  54 1601 固定资产 permanent assets la[xbv   
  55 1602 累计折旧 accumulated depreciation 0sL R5A  
  56 1603 固定资产减值准备permanent assets reduction reserve MkF:1-=L  
  57 1604 在建工程 construction in process $ohIdpZLH2  
  58 1605 工程物资 engineer material 7ae8nZ3&  
  59 1606 固定资产清理 disposal of fixed assets _ ^r KOd  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing "(>P=  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Jo1n>Mo-j  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture AbC /  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture ^?VYE26  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture {Ug?k<h7|  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation FcB]wz  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation pc J5UJY  
  67 1701 无形资产 intangible assets m$Lq#R={Z  
  68 1702 累计摊销 accumulated amortization d;daYjOm  
  69 1703 无形资产减值准备 intangible assets reduction reserve BC=U6>`/  
  70 1711 商誉 business reputation ri<E[8\  
  71 1801 长期待摊费用 long-term deferred expenses 7aj|-gZ  
  72 1811 递延所得税资产 deferred income tax assets G>qzAgA  
  73 1901 待处理财产损溢 waiting assets profit and loss _pnJ/YE  
  二、负债类 debt group 3i/$YX5@  
  74 2001 短期借款 short-term loan PqZMuUd  
  81 2101 交易性金融负债 transaction financial liabilities xv4_q-r[  
  83 2201 应付票据 notes payable JBo/<W#|  
  84 2202 应付账款 account payable mp:%k\cF|  
  85 2205 预收账款 item received in advance Fc% @  
  86 2211 应付职工薪酬 employee pay payable Z_.Eale^  
  87 2221 应交税费 tax payable T \5 5uQ  
  88 2231 应付股利 dividend payable  |W];8  
  89 2232 应付利息 interest payable nlQ<Aa-%  
  90 2241 其他应付款 other account payable +1zCb=;!{  
  97 2401 预提费用 withholding expenses 9 ,=7Uh#7  
  98 2411 预计负债 estimated liabilities 5*l~7R  
  99 2501 递延收益 deferred income 7aUk?Hf  
  100 2601 长期借款 money borrowed for long term (p08jR '5  
  101 2602 长期债券 long-term bond &`[y]E'  
  106 2801 长期应付款 long-term account payable O]o `! c  
  107 2802 未确认融资费用 unacknowledged financial charges dlsVE~_G  
  108 2811 专项应付款 special accounts payable %"Q{|}  
  109 2901 递延所得税负债 deferred income tax liabilities 8M9 &CsT6  
  三、共同类 YKk?BQ"  
  112 3101 衍生工具 derivative tool i/N4uq}'A<  
  113 3201 套期工具 arbitrage tool 03Pa; n  
  114 3202 被套期项目 arbitrage project G%_6" s  
  四、所有者权益类 #Cks&[!c  
  115 4001 实收资本 paid-up capital xL,Lb} ){%  
  116 4002 资本公积 contributed surplus Bvj-LT=)  
  117 4101 盈余公积 earned surplus r<,W{Va  
  119 4103 本年利润 profit for the current year ]PJb 9$f2  
  120 4104 利润分配 allocation of profits mojD  
  121 4201 库存股 treasury stock @.T(\Dq^  
  五、成本类 >bWx!M]  
  122 5001 生产成本 production cost !VUxy  
  123 5101 制造费用 cost of production fmC)]O%q  
  124 5201 劳务成本 service cost ;O5p>o  
  125 5301 研发支出 research and development expenditures ">PpC]Y1  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ?9 hw]Q6r}  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor /^v?Q9=Y  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor m`l3 @ Z  
  六、损益类 ;`Eie2y{M  
  129 6001 主营业务收入 main business income o-"/1zLg4  
  130 6011 利息收入 金融共用​ interest income financial sharing *&]x-p1m  
  135 6051 其他业务收入 other business income )y&}c7xW  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ij i<+oul  
  137 6101 公允价值变动损益 sound value flexible loss and profit HQlhT  
  138 6111 投资收益 income on investment lL_M=td8W  
  142 6301 营业外收入 nonrevenue receipt  Cg[]y1Ne  
  143 6401 主营业务成本 main business cost !mLQdkTE  
  144 6402 其他业务支出 other business expense EkS7j>:  
  145 6405 营业税金及附加 business tariff and annex YcW[BMy5h  
  146 6411 利息支出 金融共用 interest expense financial sharing d:jD  
  155 6601 销售费用 marketing cost 02OL-bv}HS  
  156 6602 管理费用 managing cost -7\Rl3c  
  157 6603 财务费用 financial cost ENW>bS8 e`  
  158 6604 勘探费用 exploration expense 'wB6-  
  159 6701 资产减值损失 loss from asset devaluation d1$3~Xl]  
  160 6711 营业外支出 nonoperating expense 72@lDY4cE  
  161 6801 所得税 income tax e]R`B}vO  
  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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