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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
%i5M77#Z  
  一、资产类 PYGRsrcFd#  
  1 1001 库存现金 cash on hand {{QELfH2  
  2 1002 银行存款 bank deposit y&V@^ "`  
  5 1015 其他货币资金 other monetary capital =3L;Z[^9  
  9 1101 交易性金融资产 transaction monetary assets ]*AR,0N&  
  11 1121 应收票据 notes receivable ? #fu.YE\  
  12 1122 应收账款 Account receivable gP;&e:/3  
  13 1123 预付账款 account prepaid ,^C--tgZJg  
  14 1131 应收股利 dividend receivable %44leINx  
  15 1132 应收利息 accrued interest receivable p,eTY[k?  
  21 1231 其他应收款 accounts receivable-others $m/)FnU/  
  22 1241 坏账准备 had debts reserve ' ~8KSF*!p  
  28 1401 材料采购 procurement of materials u fw]=h)  
  29 1402 在途物资 materials in transit 1,% R;7J=g  
  30 1403 原材料 raw materials Y\No4w ^|d  
  32 1406 库存商品 commodity stocks (L/_^!ZX  
  33 1407 发出商品 goods in transit E"5*Ei)^3  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles CL UW!F  
  42 1461 存货跌价准备 reserve against stock price declining Fvbh\m ~  
  43 1501 待摊费用 fees to be apportioned @0/+_2MH-  
  45 1521 持有至到期投资 hold investment due >Z'NXha  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve (jAg_$6  
  47 1523 可供出售金融资产 financial assets available for sale ee^{hQi  
  48 1524 长期股权投资 long-term stock ownership investment 8|\8O@  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve tP$<UKtU  
  50 1526 投资性房地产 investment real eastate a ?)NC  
  51 1531 长期应收款 long-term account receivable -w"VK|SGm  
  52 1541 未实现融资收益 unrealized financing income m)'=G%y  
  54 1601 固定资产 permanent assets Jcrw#l8|C  
  55 1602 累计折旧 accumulated depreciation y ~U #veY  
  56 1603 固定资产减值准备permanent assets reduction reserve gcl5jB5)>  
  57 1604 在建工程 construction in process ]SLP}Jwy  
  58 1605 工程物资 engineer material iMDM1}b  
  59 1606 固定资产清理 disposal of fixed assets 'Wm x)0)  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 2QyV%wz  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing !WQ-=0cm  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture xD~5UER  
  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 \D*KGd]M0  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture heV=)8  
  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 ddJe=PUb  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation kY-N>E:  
  67 1701 无形资产 intangible assets SC)g^E#  
  68 1702 累计摊销 accumulated amortization ? iWi  
  69 1703 无形资产减值准备 intangible assets reduction reserve wNpTM8rfU#  
  70 1711 商誉 business reputation jK& h~)  
  71 1801 长期待摊费用 long-term deferred expenses T?ZRiR)@  
  72 1811 递延所得税资产 deferred income tax assets  +|n*b  
  73 1901 待处理财产损溢 waiting assets profit and loss ?kbiMs1;u  
  二、负债类 debt group {# ?N  
  74 2001 短期借款 short-term loan %N>%!m  
  81 2101 交易性金融负债 transaction financial liabilities 0dE@c./R i  
  83 2201 应付票据 notes payable ix)M`F%P3  
  84 2202 应付账款 account payable '!!CeDy  
  85 2205 预收账款 item received in advance 3u*4o=4e  
  86 2211 应付职工薪酬 employee pay payable "&G/T ?4  
  87 2221 应交税费 tax payable I 8`VNA&b  
  88 2231 应付股利 dividend payable U`,6 * MS  
  89 2232 应付利息 interest payable |B.Y6L6l  
  90 2241 其他应付款 other account payable o$jLzE"  
  97 2401 预提费用 withholding expenses q _A!'sm@)  
  98 2411 预计负债 estimated liabilities Z`ID+  
  99 2501 递延收益 deferred income 4;yKOQD|  
  100 2601 长期借款 money borrowed for long term N"Zt47(  
  101 2602 长期债券 long-term bond 4%>$-($  
  106 2801 长期应付款 long-term account payable 7:plQ !7^  
  107 2802 未确认融资费用 unacknowledged financial charges 8]/bK5`  
  108 2811 专项应付款 special accounts payable PNgY >=Y  
  109 2901 递延所得税负债 deferred income tax liabilities jFL #s&ft  
  三、共同类 MyJ %`@+1  
  112 3101 衍生工具 derivative tool D9^h; 8  
  113 3201 套期工具 arbitrage tool sBvzAVBL  
  114 3202 被套期项目 arbitrage project r!_-"~`7E  
  四、所有者权益类 L*xhGoC=  
  115 4001 实收资本 paid-up capital 8lvV4yb  
  116 4002 资本公积 contributed surplus Lt?lv2k=L  
  117 4101 盈余公积 earned surplus 4xjPiHd<  
  119 4103 本年利润 profit for the current year ` Mjj@[  
  120 4104 利润分配 allocation of profits vlmB`T  
  121 4201 库存股 treasury stock 2_HNhW  
  五、成本类 EE&K0<?T|:  
  122 5001 生产成本 production cost [%y';`( x  
  123 5101 制造费用 cost of production ;K:zmH  
  124 5201 劳务成本 service cost `u3EU*~W  
  125 5301 研发支出 research and development expenditures Y!-M_v/  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor +Vb.lH[av  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor =Y{(%sn  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor X( \ AB  
  六、损益类 LM~[@_j  
  129 6001 主营业务收入 main business income :}'=`wa  
  130 6011 利息收入 金融共用​ interest income financial sharing @ym v< Mo  
  135 6051 其他业务收入 other business income p& y<I6a,  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance bh,[ 3X%  
  137 6101 公允价值变动损益 sound value flexible loss and profit EN<F# Y3E  
  138 6111 投资收益 income on investment FH?U(-  
  142 6301 营业外收入 nonrevenue receipt q9KHmhUD  
  143 6401 主营业务成本 main business cost X5zDpi|Dq  
  144 6402 其他业务支出 other business expense ? uzRhC_)!  
  145 6405 营业税金及附加 business tariff and annex S 6@u@C  
  146 6411 利息支出 金融共用 interest expense financial sharing ak$f"py x  
  155 6601 销售费用 marketing cost 5d Eh7XL  
  156 6602 管理费用 managing cost 2b}t,&bv?  
  157 6603 财务费用 financial cost cLpYW7vZ[  
  158 6604 勘探费用 exploration expense [+2[`K c]  
  159 6701 资产减值损失 loss from asset devaluation wN_Vfb  
  160 6711 营业外支出 nonoperating expense \ub7`01  
  161 6801 所得税 income tax Y2N>HK0  
  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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