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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
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  一、资产类 <.hutU*1  
  1 1001 库存现金 cash on hand nYE%@Up  
  2 1002 银行存款 bank deposit '8=/v*j>?  
  5 1015 其他货币资金 other monetary capital v n4z C  
  9 1101 交易性金融资产 transaction monetary assets DB3qf>@?  
  11 1121 应收票据 notes receivable *" + u^  
  12 1122 应收账款 Account receivable `#"xgOSP>  
  13 1123 预付账款 account prepaid vwAtX($  
  14 1131 应收股利 dividend receivable tmi)LRF H  
  15 1132 应收利息 accrued interest receivable YO9;NA{sH  
  21 1231 其他应收款 accounts receivable-others oS^KC}X  
  22 1241 坏账准备 had debts reserve Ug\$Ob5=q  
  28 1401 材料采购 procurement of materials U=PTn(2  
  29 1402 在途物资 materials in transit 7=gcdfW,;x  
  30 1403 原材料 raw materials i!)\m0Wm  
  32 1406 库存商品 commodity stocks m UUNR,  
  33 1407 发出商品 goods in transit ;Vpp1mk|  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles &O#,"u/q`  
  42 1461 存货跌价准备 reserve against stock price declining 9e Fj+  
  43 1501 待摊费用 fees to be apportioned <iB5&  
  45 1521 持有至到期投资 hold investment due |Wr$5r  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve bvS6xU- J  
  47 1523 可供出售金融资产 financial assets available for sale \,pObWm  
  48 1524 长期股权投资 long-term stock ownership investment sLUOs]cj  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Xy r'rm5+b  
  50 1526 投资性房地产 investment real eastate 0o!mlaU#  
  51 1531 长期应收款 long-term account receivable ^h^.;Iqr=  
  52 1541 未实现融资收益 unrealized financing income 3OFI> x,h  
  54 1601 固定资产 permanent assets gloJ;dE B  
  55 1602 累计折旧 accumulated depreciation 6V*,nocL_+  
  56 1603 固定资产减值准备permanent assets reduction reserve p<3<Zk 7~0  
  57 1604 在建工程 construction in process \440gH`  
  58 1605 工程物资 engineer material OrwVRqW-z  
  59 1606 固定资产清理 disposal of fixed assets aYn5AP'PH  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing RFo CM^  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Ph8@V}80"Y  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ;Y0M]pC  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture y%?'<j  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture U~USwUzgY  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation &8?O ~X=/  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation No`*->R  
  67 1701 无形资产 intangible assets fUr%@&~l^  
  68 1702 累计摊销 accumulated amortization 5?Pf#kq  
  69 1703 无形资产减值准备 intangible assets reduction reserve ,3N>`]Km'  
  70 1711 商誉 business reputation X9ZHYlr+Q  
  71 1801 长期待摊费用 long-term deferred expenses .f"1(J8  
  72 1811 递延所得税资产 deferred income tax assets  TD%&9$F  
  73 1901 待处理财产损溢 waiting assets profit and loss 5RAhm0Op~.  
  二、负债类 debt group -K3d u&j  
  74 2001 短期借款 short-term loan ]|tR8`DGZ%  
  81 2101 交易性金融负债 transaction financial liabilities 4}s'xMT!  
  83 2201 应付票据 notes payable ja9=b?]0,  
  84 2202 应付账款 account payable *jvP4Nz)k  
  85 2205 预收账款 item received in advance @T:J<,  
  86 2211 应付职工薪酬 employee pay payable "YaT1` Kr  
  87 2221 应交税费 tax payable (cyvE}g  
  88 2231 应付股利 dividend payable Lq;T\m_de  
  89 2232 应付利息 interest payable zXD/hM  
  90 2241 其他应付款 other account payable 3!$+N\ #w  
  97 2401 预提费用 withholding expenses XRO(p`OE-  
  98 2411 预计负债 estimated liabilities >]8(3&zd  
  99 2501 递延收益 deferred income +3J<vM}dy  
  100 2601 长期借款 money borrowed for long term OF03]2j7<|  
  101 2602 长期债券 long-term bond 8&M<?oe  
  106 2801 长期应付款 long-term account payable _QEw=*.<  
  107 2802 未确认融资费用 unacknowledged financial charges TW!OE"B  
  108 2811 专项应付款 special accounts payable YC')vv3o(  
  109 2901 递延所得税负债 deferred income tax liabilities 6aOyI ;Ux  
  三、共同类 K_~kL0=4  
  112 3101 衍生工具 derivative tool ?dbSm3  
  113 3201 套期工具 arbitrage tool qS9<_if2  
  114 3202 被套期项目 arbitrage project _GFh+eS}  
  四、所有者权益类 `+rwx  
  115 4001 实收资本 paid-up capital Z,O* p,Gzn  
  116 4002 资本公积 contributed surplus :9av]Yv&  
  117 4101 盈余公积 earned surplus /Ry% K4$  
  119 4103 本年利润 profit for the current year oyr b.lu/  
  120 4104 利润分配 allocation of profits Hqs!L`oW)  
  121 4201 库存股 treasury stock }79O[&  
  五、成本类 #4./>}G  
  122 5001 生产成本 production cost _ xTpW  
  123 5101 制造费用 cost of production Vjs'|%P7  
  124 5201 劳务成本 service cost yo/;@}g}  
  125 5301 研发支出 research and development expenditures Hy1$Kvub  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 3}! u8,P  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor R?{xs  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Le:C8^  
  六、损益类 ' tY (&&  
  129 6001 主营业务收入 main business income <D3mt Q  
  130 6011 利息收入 金融共用​ interest income financial sharing w;yzgj:n&f  
  135 6051 其他业务收入 other business income CgmAxcK  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 5a'`%b{{  
  137 6101 公允价值变动损益 sound value flexible loss and profit Jx~H4y=z  
  138 6111 投资收益 income on investment 8toOdh  
  142 6301 营业外收入 nonrevenue receipt Sc/l.]k+  
  143 6401 主营业务成本 main business cost 0FtwDM))  
  144 6402 其他业务支出 other business expense ZnRT$ l O  
  145 6405 营业税金及附加 business tariff and annex qFwt^w  
  146 6411 利息支出 金融共用 interest expense financial sharing rR :ZTfJs"  
  155 6601 销售费用 marketing cost )WbWp4  
  156 6602 管理费用 managing cost bXvO+I<  
  157 6603 财务费用 financial cost NXFi*  
  158 6604 勘探费用 exploration expense )~)l^0X  
  159 6701 资产减值损失 loss from asset devaluation | bRU=dg  
  160 6711 营业外支出 nonoperating expense :CW^$Zvq  
  161 6801 所得税 income tax VC/-5'_6  
  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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