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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 JfSdUWxT  
  1 1001 库存现金 cash on hand z1#oW f{*  
  2 1002 银行存款 bank deposit |ebvx ?\  
  5 1015 其他货币资金 other monetary capital L(;.n> /  
  9 1101 交易性金融资产 transaction monetary assets 2HSb.&7-G  
  11 1121 应收票据 notes receivable $ND90my  
  12 1122 应收账款 Account receivable h+5 @I%WX  
  13 1123 预付账款 account prepaid sx:Hv1d  
  14 1131 应收股利 dividend receivable 3Mur*tj#  
  15 1132 应收利息 accrued interest receivable /;7ID41  
  21 1231 其他应收款 accounts receivable-others pcNSL'u+  
  22 1241 坏账准备 had debts reserve QsM*wT&aa  
  28 1401 材料采购 procurement of materials X'jr|s^s  
  29 1402 在途物资 materials in transit 7r['  
  30 1403 原材料 raw materials fwy"w  
  32 1406 库存商品 commodity stocks UUGe"]V^g:  
  33 1407 发出商品 goods in transit  ; HP#bx  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles oikxg!0S  
  42 1461 存货跌价准备 reserve against stock price declining zs0hXxTY:  
  43 1501 待摊费用 fees to be apportioned * O5:  
  45 1521 持有至到期投资 hold investment due dok)Je  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve S{- f $Q*  
  47 1523 可供出售金融资产 financial assets available for sale 8nodV 9  
  48 1524 长期股权投资 long-term stock ownership investment Z~_8P  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ETe -  
  50 1526 投资性房地产 investment real eastate 'd+:D'  
  51 1531 长期应收款 long-term account receivable y)tYSTJK  
  52 1541 未实现融资收益 unrealized financing income vkuc8 li  
  54 1601 固定资产 permanent assets CB6o$U  
  55 1602 累计折旧 accumulated depreciation fQP,=  
  56 1603 固定资产减值准备permanent assets reduction reserve Hk~k@Wft  
  57 1604 在建工程 construction in process LfHzT<)|  
  58 1605 工程物资 engineer material Jl_~_Z  
  59 1606 固定资产清理 disposal of fixed assets |UYED%dC  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing lJUy;yp_+  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 5=Suj*s{D#  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture IqNpLh| [  
  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 P,U$ %C!  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture $HxS:3D%D  
  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 "Tv:*L5  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation }I]W'<jY  
  67 1701 无形资产 intangible assets  `Klrr  
  68 1702 累计摊销 accumulated amortization .> wFztK  
  69 1703 无形资产减值准备 intangible assets reduction reserve Vha'e3 o!  
  70 1711 商誉 business reputation 5N1}Ns  
  71 1801 长期待摊费用 long-term deferred expenses obj!I7  
  72 1811 递延所得税资产 deferred income tax assets aiJ nfU]W  
  73 1901 待处理财产损溢 waiting assets profit and loss 2uEhOi0I  
  二、负债类 debt group dl_{iMhF&E  
  74 2001 短期借款 short-term loan Gnk|^i;t  
  81 2101 交易性金融负债 transaction financial liabilities @0D![oA  
  83 2201 应付票据 notes payable `zY!`G  
  84 2202 应付账款 account payable ,z G(u 1  
  85 2205 预收账款 item received in advance jWSb5#Pw  
  86 2211 应付职工薪酬 employee pay payable y jFe'  
  87 2221 应交税费 tax payable M!# AfIyB  
  88 2231 应付股利 dividend payable $o"g73`3  
  89 2232 应付利息 interest payable q1w|'V  
  90 2241 其他应付款 other account payable A4 5m)wQ  
  97 2401 预提费用 withholding expenses 9qre|AA  
  98 2411 预计负债 estimated liabilities |AC6sfA+  
  99 2501 递延收益 deferred income St2Q7K5s{  
  100 2601 长期借款 money borrowed for long term ;:T9 IL  
  101 2602 长期债券 long-term bond =LK}9ViH  
  106 2801 长期应付款 long-term account payable I-bF{  
  107 2802 未确认融资费用 unacknowledged financial charges 1AT'S;`  
  108 2811 专项应付款 special accounts payable @/ k x er  
  109 2901 递延所得税负债 deferred income tax liabilities f1J %]g!  
  三、共同类 :/i~y$t  
  112 3101 衍生工具 derivative tool Mi?}S6bp  
  113 3201 套期工具 arbitrage tool S/fW/W*/}  
  114 3202 被套期项目 arbitrage project jq[x DwPG  
  四、所有者权益类 AEqq1A   
  115 4001 实收资本 paid-up capital pC^2Rzf  
  116 4002 资本公积 contributed surplus . it2NS  
  117 4101 盈余公积 earned surplus {_(+>v"eJ  
  119 4103 本年利润 profit for the current year Hd374U<8]T  
  120 4104 利润分配 allocation of profits rREzM)GA  
  121 4201 库存股 treasury stock $kl$D"*0  
  五、成本类 %Hwbw],kl8  
  122 5001 生产成本 production cost ZV( w  
  123 5101 制造费用 cost of production ~&KX-AC@  
  124 5201 劳务成本 service cost 9~~UM<66W  
  125 5301 研发支出 research and development expenditures h0lu!m#\_  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor vhpvO >Q  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ;ctU&`  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor (Q_2ODKo  
  六、损益类 OXCQfT@\  
  129 6001 主营业务收入 main business income ^K;hn,R=  
  130 6011 利息收入 金融共用​ interest income financial sharing akCIa'>t  
  135 6051 其他业务收入 other business income I="oxf#q  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance d;44;*D  
  137 6101 公允价值变动损益 sound value flexible loss and profit uREu2T2  
  138 6111 投资收益 income on investment N~| t!G*9  
  142 6301 营业外收入 nonrevenue receipt \8>oJR 6  
  143 6401 主营业务成本 main business cost r.<JDdj  
  144 6402 其他业务支出 other business expense ^yJ:+m;6K  
  145 6405 营业税金及附加 business tariff and annex -TS? fne)  
  146 6411 利息支出 金融共用 interest expense financial sharing R04J3D|  
  155 6601 销售费用 marketing cost VMF|i B  
  156 6602 管理费用 managing cost Onw24&  
  157 6603 财务费用 financial cost e T- 9  
  158 6604 勘探费用 exploration expense L=g_@b   
  159 6701 资产减值损失 loss from asset devaluation gc,Ps  
  160 6711 营业外支出 nonoperating expense 2yxi= XWZ  
  161 6801 所得税 income tax F~R7~ZE  
  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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