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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
,a]~hNR *X  
  一、资产类 :WfB!4%!  
  1 1001 库存现金 cash on hand kXZV%mnT7  
  2 1002 银行存款 bank deposit LHHDt<+B  
  5 1015 其他货币资金 other monetary capital X^ ^?}>t[  
  9 1101 交易性金融资产 transaction monetary assets 3ciVjH>i  
  11 1121 应收票据 notes receivable dnX` F5zd  
  12 1122 应收账款 Account receivable TJw.e/  
  13 1123 预付账款 account prepaid B'gk/^6$eg  
  14 1131 应收股利 dividend receivable #Rm=Em}d  
  15 1132 应收利息 accrued interest receivable Y3MR:{}  
  21 1231 其他应收款 accounts receivable-others h[`Op#^x3  
  22 1241 坏账准备 had debts reserve !iitx U  
  28 1401 材料采购 procurement of materials h-_0 A]  
  29 1402 在途物资 materials in transit aD/,c1  
  30 1403 原材料 raw materials {ZsWZJ!  
  32 1406 库存商品 commodity stocks aji~brq  
  33 1407 发出商品 goods in transit ^cmP  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Etr8lm E  
  42 1461 存货跌价准备 reserve against stock price declining PM@s}(  
  43 1501 待摊费用 fees to be apportioned _@~kYz  
  45 1521 持有至到期投资 hold investment due b1,T!xL  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 0Li'a{n2  
  47 1523 可供出售金融资产 financial assets available for sale dpGQ0EzH^  
  48 1524 长期股权投资 long-term stock ownership investment A6x_!  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve R:IS4AaS  
  50 1526 投资性房地产 investment real eastate dI0>m:RBz  
  51 1531 长期应收款 long-term account receivable ,md7.z]U~  
  52 1541 未实现融资收益 unrealized financing income u&d v[  
  54 1601 固定资产 permanent assets DHumBnQ  
  55 1602 累计折旧 accumulated depreciation jVFRqT%  
  56 1603 固定资产减值准备permanent assets reduction reserve -Ib+/'  
  57 1604 在建工程 construction in process Uo[5V|>X6  
  58 1605 工程物资 engineer material ^a #&wW  
  59 1606 固定资产清理 disposal of fixed assets u FYQ^  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing /qhm9~4e3  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing hPXVPLm7I  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture O->(9k <  
  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 vzrD"  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture |e-+xX|;  
  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 wyzBkRg.  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation >->xhlL*  
  67 1701 无形资产 intangible assets yE| } r  
  68 1702 累计摊销 accumulated amortization K^qUlyv  
  69 1703 无形资产减值准备 intangible assets reduction reserve cA*X$j6  
  70 1711 商誉 business reputation M Xt +  
  71 1801 长期待摊费用 long-term deferred expenses h,6S$,UI  
  72 1811 递延所得税资产 deferred income tax assets u*-<5& X  
  73 1901 待处理财产损溢 waiting assets profit and loss d t0E0i  
  二、负债类 debt group }`/n2  
  74 2001 短期借款 short-term loan NF\^'W@N  
  81 2101 交易性金融负债 transaction financial liabilities /'=^^%&:B  
  83 2201 应付票据 notes payable #z^1)7  
  84 2202 应付账款 account payable NF)\">Ye  
  85 2205 预收账款 item received in advance &{4Mo,x  
  86 2211 应付职工薪酬 employee pay payable &Cpxo9-  
  87 2221 应交税费 tax payable ,N|R/Vk$+E  
  88 2231 应付股利 dividend payable tG ^?fc  
  89 2232 应付利息 interest payable *(q8?x0>  
  90 2241 其他应付款 other account payable 4C9"Q,o%&  
  97 2401 预提费用 withholding expenses f}ij=Y9  
  98 2411 预计负债 estimated liabilities  H[!Q  
  99 2501 递延收益 deferred income G8DIig<  
  100 2601 长期借款 money borrowed for long term ^sn>p}Tg  
  101 2602 长期债券 long-term bond 8J?`_  
  106 2801 长期应付款 long-term account payable U W)&Eky  
  107 2802 未确认融资费用 unacknowledged financial charges b%jG?HSu  
  108 2811 专项应付款 special accounts payable Cv(N5mA2  
  109 2901 递延所得税负债 deferred income tax liabilities jc~*#\N  
  三、共同类 GKx,6E#JM  
  112 3101 衍生工具 derivative tool y~ 4nF  
  113 3201 套期工具 arbitrage tool RqjDMN:  
  114 3202 被套期项目 arbitrage project ,u^0V"hJ  
  四、所有者权益类 a`X&;jH0ef  
  115 4001 实收资本 paid-up capital +|)#yE$aMh  
  116 4002 资本公积 contributed surplus 3$yL+%i  
  117 4101 盈余公积 earned surplus -R \ @W q@  
  119 4103 本年利润 profit for the current year R*{?4NKG  
  120 4104 利润分配 allocation of profits 9Kx:^~}20o  
  121 4201 库存股 treasury stock jh](s U  
  五、成本类 m7eIhmP  
  122 5001 生产成本 production cost p#BvlS=D  
  123 5101 制造费用 cost of production zjh9ZLu[  
  124 5201 劳务成本 service cost s@[t5R  
  125 5301 研发支出 research and development expenditures TY[d%rMm  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ~teW1lMu(  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor r<N*N,~  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Zt0%E <C{  
  六、损益类 !;!~5"0~"  
  129 6001 主营业务收入 main business income K 0H!Ds9  
  130 6011 利息收入 金融共用​ interest income financial sharing iT9Ex9RL  
  135 6051 其他业务收入 other business income &b")`p&K  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Jl4XE%0  
  137 6101 公允价值变动损益 sound value flexible loss and profit 4 Wd5Goe:  
  138 6111 投资收益 income on investment \.|A,G=  
  142 6301 营业外收入 nonrevenue receipt gO myFHv.  
  143 6401 主营业务成本 main business cost y1My, ?"?  
  144 6402 其他业务支出 other business expense NWN)b&}  
  145 6405 营业税金及附加 business tariff and annex Ngc+<  
  146 6411 利息支出 金融共用 interest expense financial sharing rw0lXs#K<E  
  155 6601 销售费用 marketing cost -mw \?\2{  
  156 6602 管理费用 managing cost 5T3>fw2G  
  157 6603 财务费用 financial cost !Jn w_)  
  158 6604 勘探费用 exploration expense )&!@O$RS8(  
  159 6701 资产减值损失 loss from asset devaluation Cwf$`?|W  
  160 6711 营业外支出 nonoperating expense W&f Py%g  
  161 6801 所得税 income tax koY8=lh/  
  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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