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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 m8PS84."]M  
  1 1001 库存现金 cash on hand 2~\SUGW-  
  2 1002 银行存款 bank deposit DzMg^Kp  
  5 1015 其他货币资金 other monetary capital qE2VUEv5Y  
  9 1101 交易性金融资产 transaction monetary assets ]e),#_M  
  11 1121 应收票据 notes receivable ,9d]-CuP;  
  12 1122 应收账款 Account receivable C_>XtcU  
  13 1123 预付账款 account prepaid 6)0.q| Q  
  14 1131 应收股利 dividend receivable &xB*Shp,B  
  15 1132 应收利息 accrued interest receivable xDU \mfeGj  
  21 1231 其他应收款 accounts receivable-others EPn!6W5^  
  22 1241 坏账准备 had debts reserve CR23$<FC  
  28 1401 材料采购 procurement of materials l0^cdl-  
  29 1402 在途物资 materials in transit #<==7X#  
  30 1403 原材料 raw materials 'fl.&"/r  
  32 1406 库存商品 commodity stocks ~ 5N oR  
  33 1407 发出商品 goods in transit FS=yc.Q_  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles RHBQgD$  
  42 1461 存货跌价准备 reserve against stock price declining $365VTh"  
  43 1501 待摊费用 fees to be apportioned mST8+R@S  
  45 1521 持有至到期投资 hold investment due _p4]\LA  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve $adZ|Q\  
  47 1523 可供出售金融资产 financial assets available for sale zMA;1Na  
  48 1524 长期股权投资 long-term stock ownership investment 2? yo  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 6d/Q"As  
  50 1526 投资性房地产 investment real eastate Z" ;q w  
  51 1531 长期应收款 long-term account receivable ^?H|RAp  
  52 1541 未实现融资收益 unrealized financing income 66F?exr  
  54 1601 固定资产 permanent assets M5w/TN  
  55 1602 累计折旧 accumulated depreciation nS3Aadm  
  56 1603 固定资产减值准备permanent assets reduction reserve .Ja].hP  
  57 1604 在建工程 construction in process 4@{?4k-cq  
  58 1605 工程物资 engineer material I ?Dp *u*  
  59 1606 固定资产清理 disposal of fixed assets yIn$A pSGY  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 1|4,jm$  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing v.<mrI#?  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 4 j=K3m  
  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 AvrvBz[  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture gZ^Qt.6Z  
  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 Wgh@XB  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation V6P-?Nd  
  67 1701 无形资产 intangible assets ;<Z6Y3>I8  
  68 1702 累计摊销 accumulated amortization In_"iEo,  
  69 1703 无形资产减值准备 intangible assets reduction reserve =3(Auchl$Y  
  70 1711 商誉 business reputation `K5*Fjx  
  71 1801 长期待摊费用 long-term deferred expenses [HY r|T  
  72 1811 递延所得税资产 deferred income tax assets B2j1G JEO  
  73 1901 待处理财产损溢 waiting assets profit and loss ;DK%!."%  
  二、负债类 debt group y(QFf*J  
  74 2001 短期借款 short-term loan Jf?6y~X>Y  
  81 2101 交易性金融负债 transaction financial liabilities E>]K#H  
  83 2201 应付票据 notes payable sq`Xz 8u  
  84 2202 应付账款 account payable -MS#YcsV  
  85 2205 预收账款 item received in advance *'{-!Y  
  86 2211 应付职工薪酬 employee pay payable #PD6LO  
  87 2221 应交税费 tax payable ~ C%I'z'  
  88 2231 应付股利 dividend payable {>1FZsR49t  
  89 2232 应付利息 interest payable 24#qg '  
  90 2241 其他应付款 other account payable NCkI[d]B@  
  97 2401 预提费用 withholding expenses _Z[0:4  
  98 2411 预计负债 estimated liabilities T#-;>@a}  
  99 2501 递延收益 deferred income kd^H}k  
  100 2601 长期借款 money borrowed for long term o:Kw<z,$H  
  101 2602 长期债券 long-term bond \wA:58 -j  
  106 2801 长期应付款 long-term account payable Qh&Qsyo%  
  107 2802 未确认融资费用 unacknowledged financial charges /_l\7MeI  
  108 2811 专项应付款 special accounts payable =D$ED^W  
  109 2901 递延所得税负债 deferred income tax liabilities 3U>-~-DS  
  三、共同类 "QdK Md  
  112 3101 衍生工具 derivative tool u5A?; a  
  113 3201 套期工具 arbitrage tool =|P &G~]  
  114 3202 被套期项目 arbitrage project }?9&xVh?\  
  四、所有者权益类 2.z-&lFBZ  
  115 4001 实收资本 paid-up capital =|agW.l  
  116 4002 资本公积 contributed surplus q_.fVn:!  
  117 4101 盈余公积 earned surplus Pt"H_SW~k  
  119 4103 本年利润 profit for the current year r+Ki`HD%  
  120 4104 利润分配 allocation of profits EWD^=VITL  
  121 4201 库存股 treasury stock  .fl r  
  五、成本类 @M"gEeI9  
  122 5001 生产成本 production cost  bOj)Wu  
  123 5101 制造费用 cost of production \_1a#|97e  
  124 5201 劳务成本 service cost C*(  
  125 5301 研发支出 research and development expenditures pjFO0h_Y  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor kh0cJE\_^  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor EB*sd S  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor $].htm  
  六、损益类 .}!.4J%q2  
  129 6001 主营业务收入 main business income h`|04Q  
  130 6011 利息收入 金融共用​ interest income financial sharing mF*x&^ie  
  135 6051 其他业务收入 other business income B}d&tH2^s  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance U0_^6zd_  
  137 6101 公允价值变动损益 sound value flexible loss and profit k|)fl l  
  138 6111 投资收益 income on investment z l r !   
  142 6301 营业外收入 nonrevenue receipt tON>wmN  
  143 6401 主营业务成本 main business cost X@`a_XAfd  
  144 6402 其他业务支出 other business expense p' >i3T(  
  145 6405 营业税金及附加 business tariff and annex +%W8Juu  
  146 6411 利息支出 金融共用 interest expense financial sharing |GnTRahV.  
  155 6601 销售费用 marketing cost SQ>i:D;  
  156 6602 管理费用 managing cost _HUbE /  
  157 6603 财务费用 financial cost P'Rw/c o  
  158 6604 勘探费用 exploration expense )Zr9 `3[  
  159 6701 资产减值损失 loss from asset devaluation '}_r/l]K  
  160 6711 营业外支出 nonoperating expense 7s(tAbPdB  
  161 6801 所得税 income tax @yuiNj .T  
  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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