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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 '|Bk} pl7  
  1 1001 库存现金 cash on hand @eeI4Jz  
  2 1002 银行存款 bank deposit F8dr-"G  
  5 1015 其他货币资金 other monetary capital LU+SuVm  
  9 1101 交易性金融资产 transaction monetary assets `2LmLFkb  
  11 1121 应收票据 notes receivable =}kISh  
  12 1122 应收账款 Account receivable O39   
  13 1123 预付账款 account prepaid y<w_>O  
  14 1131 应收股利 dividend receivable r~YBj>}  
  15 1132 应收利息 accrued interest receivable h@\-]zN{  
  21 1231 其他应收款 accounts receivable-others D!! B4zt  
  22 1241 坏账准备 had debts reserve CHZ/@g c  
  28 1401 材料采购 procurement of materials TWGn: mi  
  29 1402 在途物资 materials in transit yn$1nt4  
  30 1403 原材料 raw materials nW"O+s3  
  32 1406 库存商品 commodity stocks Xwdcy J!  
  33 1407 发出商品 goods in transit ]u!s-=3s  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles \8!CKnfs  
  42 1461 存货跌价准备 reserve against stock price declining Q~qM;l\i  
  43 1501 待摊费用 fees to be apportioned T#i;=NP"  
  45 1521 持有至到期投资 hold investment due bGL}nPo  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve k ,ldi  
  47 1523 可供出售金融资产 financial assets available for sale y0(.6HI  
  48 1524 长期股权投资 long-term stock ownership investment &9)/"  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve J$42*SY  
  50 1526 投资性房地产 investment real eastate M>Tg$^lm  
  51 1531 长期应收款 long-term account receivable |h 6!bt!=  
  52 1541 未实现融资收益 unrealized financing income "yh2+97l  
  54 1601 固定资产 permanent assets #::+# G  
  55 1602 累计折旧 accumulated depreciation m BFNg3_  
  56 1603 固定资产减值准备permanent assets reduction reserve V0Oqq0\  
  57 1604 在建工程 construction in process W_E^+Wl@  
  58 1605 工程物资 engineer material Khi;2{`  
  59 1606 固定资产清理 disposal of fixed assets @vyEN.K%mm  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing !reOYt|  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing }T(=tfv@  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 8y<.yfgG  
  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 Z!~_#_Ugl  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Zv!XNc!"$y  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation l7jen=(Zb;  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation h)ZqZ'k$  
  67 1701 无形资产 intangible assets 97\K] Tr  
  68 1702 累计摊销 accumulated amortization uA[ :  
  69 1703 无形资产减值准备 intangible assets reduction reserve +DX P &Q  
  70 1711 商誉 business reputation s|A[HQUtJ  
  71 1801 长期待摊费用 long-term deferred expenses #}B1W&\sw  
  72 1811 递延所得税资产 deferred income tax assets &z40l['4bz  
  73 1901 待处理财产损溢 waiting assets profit and loss &U?4e'N)T  
  二、负债类 debt group ``k[CgV  
  74 2001 短期借款 short-term loan .U=x2txb  
  81 2101 交易性金融负债 transaction financial liabilities hBnUpYec  
  83 2201 应付票据 notes payable xok T  
  84 2202 应付账款 account payable $;G<!]& s  
  85 2205 预收账款 item received in advance \ui'~n_t]  
  86 2211 应付职工薪酬 employee pay payable 9/e>%1.  
  87 2221 应交税费 tax payable \P+^BG!  
  88 2231 应付股利 dividend payable }:c~5whN  
  89 2232 应付利息 interest payable ; 8DtnnE  
  90 2241 其他应付款 other account payable Vdx  o  
  97 2401 预提费用 withholding expenses r u2M"]T  
  98 2411 预计负债 estimated liabilities xBc|rqge  
  99 2501 递延收益 deferred income g$#A'Du  
  100 2601 长期借款 money borrowed for long term 'A.5T%n-  
  101 2602 长期债券 long-term bond b<4nljbx  
  106 2801 长期应付款 long-term account payable 5o 5DG  
  107 2802 未确认融资费用 unacknowledged financial charges ;@ixrj0u  
  108 2811 专项应付款 special accounts payable PkyX,mr#1  
  109 2901 递延所得税负债 deferred income tax liabilities 1c#\CO1l  
  三、共同类 i"iy 0 ?  
  112 3101 衍生工具 derivative tool 3Fn}nek  
  113 3201 套期工具 arbitrage tool qx1Js3%  
  114 3202 被套期项目 arbitrage project -hW>1s<  
  四、所有者权益类 (0Br`%!F  
  115 4001 实收资本 paid-up capital s<#BxN  
  116 4002 资本公积 contributed surplus 3e^0W_>6  
  117 4101 盈余公积 earned surplus (_ :82@c  
  119 4103 本年利润 profit for the current year X$ \CC18  
  120 4104 利润分配 allocation of profits zn^7#$fC  
  121 4201 库存股 treasury stock lMu9Dp  
  五、成本类  ^`lrKk  
  122 5001 生产成本 production cost DFQ`(1Q  
  123 5101 制造费用 cost of production :Bt,.uN C  
  124 5201 劳务成本 service cost 4(P<'FK $  
  125 5301 研发支出 research and development expenditures j0+D99{R  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor \8<[P(!3  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor @OT$* Qh  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor eq%cRd]u  
  六、损益类 @]#[TbNo  
  129 6001 主营业务收入 main business income P.q7rk<  
  130 6011 利息收入 金融共用​ interest income financial sharing zLe(#8G  
  135 6051 其他业务收入 other business income '@+q_v@Jl  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance U4-RI]Cpf  
  137 6101 公允价值变动损益 sound value flexible loss and profit dl8f]y#Q  
  138 6111 投资收益 income on investment ?'a>?al%>  
  142 6301 营业外收入 nonrevenue receipt h_P  
  143 6401 主营业务成本 main business cost K<::M3eQ  
  144 6402 其他业务支出 other business expense ~= c 5q  
  145 6405 营业税金及附加 business tariff and annex qzvht4  
  146 6411 利息支出 金融共用 interest expense financial sharing kZG; \  
  155 6601 销售费用 marketing cost n=JV*h0  
  156 6602 管理费用 managing cost ob/<;SrU<  
  157 6603 财务费用 financial cost 3=oxT6"k  
  158 6604 勘探费用 exploration expense !ck~4~J  
  159 6701 资产减值损失 loss from asset devaluation c-&Q_lB  
  160 6711 营业外支出 nonoperating expense Hpz1Iy @  
  161 6801 所得税 income tax /~WBqcl  
  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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