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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
^G}# jg.  
  一、资产类 [ 3$.*   
  1 1001 库存现金 cash on hand wqJ* %  
  2 1002 银行存款 bank deposit wXc,FD$  
  5 1015 其他货币资金 other monetary capital uew0R;+oa  
  9 1101 交易性金融资产 transaction monetary assets {iA^rv|  
  11 1121 应收票据 notes receivable +?qf`p.{  
  12 1122 应收账款 Account receivable 84iJ[Fq{  
  13 1123 预付账款 account prepaid \Os:6U=X-  
  14 1131 应收股利 dividend receivable = y?#^  
  15 1132 应收利息 accrued interest receivable Px'R`1^  
  21 1231 其他应收款 accounts receivable-others $Llta,ULE  
  22 1241 坏账准备 had debts reserve 6 0`+ 9(^  
  28 1401 材料采购 procurement of materials $GQphXb$  
  29 1402 在途物资 materials in transit q&u$0XmV  
  30 1403 原材料 raw materials ? ouV  
  32 1406 库存商品 commodity stocks  %)pP[[h  
  33 1407 发出商品 goods in transit riID,aut  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 'b8R#R\P  
  42 1461 存货跌价准备 reserve against stock price declining aQ&uC )w  
  43 1501 待摊费用 fees to be apportioned ?K0U3V$s  
  45 1521 持有至到期投资 hold investment due joe9.{  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve a*V9_Px$&  
  47 1523 可供出售金融资产 financial assets available for sale '4$lL 6ly>  
  48 1524 长期股权投资 long-term stock ownership investment Gu2_dT  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve + Qt[1Xq  
  50 1526 投资性房地产 investment real eastate a lrt*V|=  
  51 1531 长期应收款 long-term account receivable #-,g&)`]  
  52 1541 未实现融资收益 unrealized financing income \ 0D$Mie  
  54 1601 固定资产 permanent assets TW>?h=.z  
  55 1602 累计折旧 accumulated depreciation /E)9v$!  
  56 1603 固定资产减值准备permanent assets reduction reserve Z*9L'd"D|  
  57 1604 在建工程 construction in process !~kEtC  
  58 1605 工程物资 engineer material l$M$o(  
  59 1606 固定资产清理 disposal of fixed assets 3a'q`.L  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing USprsaj  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing $)Wb#B  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture pqJ)G;%9  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture QW2?n`Fa9-  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 7k `_#  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 3 :UA<&=s  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation UIn^_}jF`  
  67 1701 无形资产 intangible assets d^tVD`Fm  
  68 1702 累计摊销 accumulated amortization 9X3yp:>V  
  69 1703 无形资产减值准备 intangible assets reduction reserve ~]4kkm7Y  
  70 1711 商誉 business reputation .vK.XFZ8R  
  71 1801 长期待摊费用 long-term deferred expenses )i @1X H"D  
  72 1811 递延所得税资产 deferred income tax assets yOc|*O=]U  
  73 1901 待处理财产损溢 waiting assets profit and loss w$b~x4y%  
  二、负债类 debt group ovz#  
  74 2001 短期借款 short-term loan #'C/Gya  
  81 2101 交易性金融负债 transaction financial liabilities BH5w@  
  83 2201 应付票据 notes payable }hCaNQ&jH  
  84 2202 应付账款 account payable m*gj|1k  
  85 2205 预收账款 item received in advance C,.-Q"juH  
  86 2211 应付职工薪酬 employee pay payable PT+c&5AS  
  87 2221 应交税费 tax payable P])L8zK  
  88 2231 应付股利 dividend payable _e*c  
  89 2232 应付利息 interest payable @LcT-3u  
  90 2241 其他应付款 other account payable lj*8mS/;h  
  97 2401 预提费用 withholding expenses sY W[O"oNi  
  98 2411 预计负债 estimated liabilities vb %T7  
  99 2501 递延收益 deferred income ?ZaD=nh$mK  
  100 2601 长期借款 money borrowed for long term v{.\iIg N  
  101 2602 长期债券 long-term bond o_O+u%y  
  106 2801 长期应付款 long-term account payable AeaPK  
  107 2802 未确认融资费用 unacknowledged financial charges d5:tSO  
  108 2811 专项应付款 special accounts payable AVv#\JrRW  
  109 2901 递延所得税负债 deferred income tax liabilities .liyC~YW  
  三、共同类 ` dO}L  
  112 3101 衍生工具 derivative tool ~5ubh2{  
  113 3201 套期工具 arbitrage tool [^M|lf   
  114 3202 被套期项目 arbitrage project Mb/L~gd"  
  四、所有者权益类 gH'_ymT= 3  
  115 4001 实收资本 paid-up capital #d% vT!Bz~  
  116 4002 资本公积 contributed surplus .uKx>YB}  
  117 4101 盈余公积 earned surplus SW#BZ3L  
  119 4103 本年利润 profit for the current year \ 6:>{0\  
  120 4104 利润分配 allocation of profits gfm;xT/y  
  121 4201 库存股 treasury stock y:,9I` aW  
  五、成本类 <5I1DF[  
  122 5001 生产成本 production cost U{}!y3[wK  
  123 5101 制造费用 cost of production Xem5@ (u  
  124 5201 劳务成本 service cost 6JH 56  
  125 5301 研发支出 research and development expenditures Oqmg;\pm  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor &n|*uLn  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor J\{ $ot  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor )v1CC..  
  六、损益类 s^cc@C  
  129 6001 主营业务收入 main business income {i>Jfl]G}  
  130 6011 利息收入 金融共用​ interest income financial sharing 74_xR  
  135 6051 其他业务收入 other business income # k9 <  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance .LObOR 5J7  
  137 6101 公允价值变动损益 sound value flexible loss and profit +]c}rWm  
  138 6111 投资收益 income on investment 5B{k\H;  
  142 6301 营业外收入 nonrevenue receipt q@kOTkHv)  
  143 6401 主营业务成本 main business cost W' ep6O  
  144 6402 其他业务支出 other business expense ?'w sIH]m  
  145 6405 营业税金及附加 business tariff and annex VgMP^&/gZ  
  146 6411 利息支出 金融共用 interest expense financial sharing q^*6C[G B  
  155 6601 销售费用 marketing cost k" YHsn  
  156 6602 管理费用 managing cost j#VIHCz lr  
  157 6603 财务费用 financial cost <0 uOq  
  158 6604 勘探费用 exploration expense N _G4_12(  
  159 6701 资产减值损失 loss from asset devaluation $O9Xx  
  160 6711 营业外支出 nonoperating expense  M6Pw /S!  
  161 6801 所得税 income tax ?'sXgo.}  
  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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