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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 5 p ,HkV  
  1 1001 库存现金 cash on hand {a ]u  
  2 1002 银行存款 bank deposit |>b;M ,`OO  
  5 1015 其他货币资金 other monetary capital ]"'1-h91  
  9 1101 交易性金融资产 transaction monetary assets vXg^K}a#  
  11 1121 应收票据 notes receivable =s9*=5r8  
  12 1122 应收账款 Account receivable 3`;1;T2$B  
  13 1123 预付账款 account prepaid uSv]1m_-]  
  14 1131 应收股利 dividend receivable m#<J r:-  
  15 1132 应收利息 accrued interest receivable izu_1X  
  21 1231 其他应收款 accounts receivable-others T.W^L'L `  
  22 1241 坏账准备 had debts reserve ^].U?t.n)  
  28 1401 材料采购 procurement of materials Rh%@N.Z*  
  29 1402 在途物资 materials in transit $,0EV9+af  
  30 1403 原材料 raw materials j / @<=  
  32 1406 库存商品 commodity stocks ;rV +eb)I  
  33 1407 发出商品 goods in transit 7>h(M+ /  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles  X^rFRk  
  42 1461 存货跌价准备 reserve against stock price declining \jb62Jp  
  43 1501 待摊费用 fees to be apportioned s^m`qi(H  
  45 1521 持有至到期投资 hold investment due (\nEU! Y  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ab`9MJc;  
  47 1523 可供出售金融资产 financial assets available for sale F $i 6  
  48 1524 长期股权投资 long-term stock ownership investment 5n1`$T.WG  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve = ?BhtW  
  50 1526 投资性房地产 investment real eastate 0`Uw[Er&  
  51 1531 长期应收款 long-term account receivable d[Zx [=h  
  52 1541 未实现融资收益 unrealized financing income P9 y+rF.  
  54 1601 固定资产 permanent assets J:OP*/@='  
  55 1602 累计折旧 accumulated depreciation Dl,sl>{  
  56 1603 固定资产减值准备permanent assets reduction reserve {$ > .I  
  57 1604 在建工程 construction in process Ibx\k  
  58 1605 工程物资 engineer material WVz2 bzj  
  59 1606 固定资产清理 disposal of fixed assets dnV&U%fO  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing TpI8mDO\W  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 0|g@; Pc  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture db@^CS[P  
  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 %<8r`BMo  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture %Y,Ru)5}  
  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 Nw(hN+_u  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation !tb!%8{~  
  67 1701 无形资产 intangible assets Bd- &~s^  
  68 1702 累计摊销 accumulated amortization :yTr:FoF  
  69 1703 无形资产减值准备 intangible assets reduction reserve bjI3xAs~  
  70 1711 商誉 business reputation hj{)6dBX%  
  71 1801 长期待摊费用 long-term deferred expenses h50]%tp\  
  72 1811 递延所得税资产 deferred income tax assets /%gMzF  
  73 1901 待处理财产损溢 waiting assets profit and loss *IIA "tC  
  二、负债类 debt group QO>';ul5  
  74 2001 短期借款 short-term loan )&Z`SaoP|J  
  81 2101 交易性金融负债 transaction financial liabilities hQ@#h`lS  
  83 2201 应付票据 notes payable Af r*'  
  84 2202 应付账款 account payable <H{K&,Z(ZM  
  85 2205 预收账款 item received in advance lr?SL\D  
  86 2211 应付职工薪酬 employee pay payable CD5% iFy  
  87 2221 应交税费 tax payable EPR85[k  
  88 2231 应付股利 dividend payable 4* I XBi7%  
  89 2232 应付利息 interest payable vif)g6,  
  90 2241 其他应付款 other account payable u~>G8y)k9O  
  97 2401 预提费用 withholding expenses <L<^uFB  
  98 2411 预计负债 estimated liabilities Vbe@S?u-  
  99 2501 递延收益 deferred income unKl5A[h  
  100 2601 长期借款 money borrowed for long term Zz+v3o0  
  101 2602 长期债券 long-term bond $G{j[iLY  
  106 2801 长期应付款 long-term account payable l<+PA$+}}  
  107 2802 未确认融资费用 unacknowledged financial charges W*DK pJy  
  108 2811 专项应付款 special accounts payable < Wp)Y  
  109 2901 递延所得税负债 deferred income tax liabilities ;$e)r3r`LV  
  三、共同类  \S1W,H|  
  112 3101 衍生工具 derivative tool [9V}>kS)  
  113 3201 套期工具 arbitrage tool &5XEjY>@  
  114 3202 被套期项目 arbitrage project >P:U9 b  
  四、所有者权益类 t0r0{:  
  115 4001 实收资本 paid-up capital a)c;z@r  
  116 4002 资本公积 contributed surplus =F}qT|K  
  117 4101 盈余公积 earned surplus s:_a.4&Y  
  119 4103 本年利润 profit for the current year !m%'aQHH(  
  120 4104 利润分配 allocation of profits /y|ZAN  
  121 4201 库存股 treasury stock bfm+!9=9S  
  五、成本类 fD3'Ye<R  
  122 5001 生产成本 production cost sjb.Ezoq3  
  123 5101 制造费用 cost of production )WW*X6[k  
  124 5201 劳务成本 service cost uA;#*eiA/  
  125 5301 研发支出 research and development expenditures nK)1.KVN  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor uPapINj  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor U OGjil{.  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor m*CW3y{n)  
  六、损益类 yla- X|>  
  129 6001 主营业务收入 main business income `9gV8u  
  130 6011 利息收入 金融共用​ interest income financial sharing &/-MUKN  
  135 6051 其他业务收入 other business income e6mm;@F>  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 6 eu7&Kj'  
  137 6101 公允价值变动损益 sound value flexible loss and profit )?7/fF)@|  
  138 6111 投资收益 income on investment  +a%D+  
  142 6301 营业外收入 nonrevenue receipt !]Qk?T~9-  
  143 6401 主营业务成本 main business cost Yl lZ5<}  
  144 6402 其他业务支出 other business expense n B5\ocJ  
  145 6405 营业税金及附加 business tariff and annex q@O  
  146 6411 利息支出 金融共用 interest expense financial sharing >;R`Q9s7  
  155 6601 销售费用 marketing cost V6'u\Ch|  
  156 6602 管理费用 managing cost %{pjC7j#  
  157 6603 财务费用 financial cost  ;(J&%  
  158 6604 勘探费用 exploration expense ryw%0H18  
  159 6701 资产减值损失 loss from asset devaluation RAk"C!&^m  
  160 6711 营业外支出 nonoperating expense L N.:>,  
  161 6801 所得税 income tax zi_$r oq=)  
  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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