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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
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  一、资产类 ,xC@@>f  
  1 1001 库存现金 cash on hand eG5xJA^  
  2 1002 银行存款 bank deposit n6GB2 <y  
  5 1015 其他货币资金 other monetary capital DB+.<  
  9 1101 交易性金融资产 transaction monetary assets YR~)07  
  11 1121 应收票据 notes receivable R M`iOV,Y  
  12 1122 应收账款 Account receivable VSm{]Z!x  
  13 1123 预付账款 account prepaid >uz3 O?z P  
  14 1131 应收股利 dividend receivable Z1+1>|-iW  
  15 1132 应收利息 accrued interest receivable )G|'PXI@,  
  21 1231 其他应收款 accounts receivable-others Z uO 7 N  
  22 1241 坏账准备 had debts reserve !o`h*G-x  
  28 1401 材料采购 procurement of materials ^pvnUODW[  
  29 1402 在途物资 materials in transit j1$s^-9  
  30 1403 原材料 raw materials WNV}@  
  32 1406 库存商品 commodity stocks 5SHZRF(. 2  
  33 1407 发出商品 goods in transit 4"%LgV`  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles $C& E3 'O  
  42 1461 存货跌价准备 reserve against stock price declining EYKV}`  
  43 1501 待摊费用 fees to be apportioned )L7h:%h#  
  45 1521 持有至到期投资 hold investment due #6Fc-ysk:  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 8<X; 8R  
  47 1523 可供出售金融资产 financial assets available for sale (yhnv Z  
  48 1524 长期股权投资 long-term stock ownership investment >o!~T}J7  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve X~g~U|B@  
  50 1526 投资性房地产 investment real eastate <8 25?W|  
  51 1531 长期应收款 long-term account receivable )ocr.wU@  
  52 1541 未实现融资收益 unrealized financing income |VML.u:N  
  54 1601 固定资产 permanent assets 'W J3q|o/  
  55 1602 累计折旧 accumulated depreciation *Ag,/Cm]  
  56 1603 固定资产减值准备permanent assets reduction reserve p#AQX IF0  
  57 1604 在建工程 construction in process 4Y}{?]>pu  
  58 1605 工程物资 engineer material S8)6@ECC  
  59 1606 固定资产清理 disposal of fixed assets  i(n BXV{  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing @7,k0H9Moa  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing _B^Q;54c  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture &BJ"T  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture .L}k-8  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Q)\4  .d  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation h2m@Q={  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation nHF%PH#|o  
  67 1701 无形资产 intangible assets &X OFc.u  
  68 1702 累计摊销 accumulated amortization pu6@X7W"  
  69 1703 无形资产减值准备 intangible assets reduction reserve 6{TUs>~  
  70 1711 商誉 business reputation QNgfvy  
  71 1801 长期待摊费用 long-term deferred expenses - 1tiy.^$F  
  72 1811 递延所得税资产 deferred income tax assets mvt%3zCB!  
  73 1901 待处理财产损溢 waiting assets profit and loss y^hCO:`l3  
  二、负债类 debt group ?=0BU}  
  74 2001 短期借款 short-term loan 'P3jUc)  
  81 2101 交易性金融负债 transaction financial liabilities NuC+iC$_/  
  83 2201 应付票据 notes payable C7 T}:V](q  
  84 2202 应付账款 account payable Fhk`qh'i  
  85 2205 预收账款 item received in advance 2"!s8x1$  
  86 2211 应付职工薪酬 employee pay payable 'o]8UD(  
  87 2221 应交税费 tax payable !juh}q&}|  
  88 2231 应付股利 dividend payable xh9Os <  
  89 2232 应付利息 interest payable i5jsM\1j  
  90 2241 其他应付款 other account payable q jmlwVw  
  97 2401 预提费用 withholding expenses )V?:qCuY>  
  98 2411 预计负债 estimated liabilities R&]#@PW^  
  99 2501 递延收益 deferred income o==:e  
  100 2601 长期借款 money borrowed for long term Ni-@El99  
  101 2602 长期债券 long-term bond BXB ZX@jVk  
  106 2801 长期应付款 long-term account payable .h[yw$z6  
  107 2802 未确认融资费用 unacknowledged financial charges yJ?S7+b  
  108 2811 专项应付款 special accounts payable ?I332,,q  
  109 2901 递延所得税负债 deferred income tax liabilities x /E<@?*:  
  三、共同类 .*Ylj2nM  
  112 3101 衍生工具 derivative tool 9B?-&t  
  113 3201 套期工具 arbitrage tool ![j?/376  
  114 3202 被套期项目 arbitrage project z6;6 o!ej  
  四、所有者权益类 h3t);}Y}D9  
  115 4001 实收资本 paid-up capital oZ,_G,b^  
  116 4002 资本公积 contributed surplus EN;s 8sC!  
  117 4101 盈余公积 earned surplus mL]a_S{H  
  119 4103 本年利润 profit for the current year K:(E"d;  
  120 4104 利润分配 allocation of profits TNkvdE-S  
  121 4201 库存股 treasury stock $u P'>  
  五、成本类 .6[7D  
  122 5001 生产成本 production cost xSy`VuSl  
  123 5101 制造费用 cost of production kqQT^6S   
  124 5201 劳务成本 service cost \2!1fN  
  125 5301 研发支出 research and development expenditures qvG@kuz8g5  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor a(oa?OdJ  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor qPF`= #  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor jiqE^j3;  
  六、损益类 ZGj ^,?a  
  129 6001 主营业务收入 main business income 2R];Pv  
  130 6011 利息收入 金融共用​ interest income financial sharing 2rPmu  
  135 6051 其他业务收入 other business income 5L\&"['  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance K$/&C:,Q  
  137 6101 公允价值变动损益 sound value flexible loss and profit VMIX=gTZ  
  138 6111 投资收益 income on investment y XT8:2M  
  142 6301 营业外收入 nonrevenue receipt R,dbq4xkl  
  143 6401 主营业务成本 main business cost bYAtUEv  
  144 6402 其他业务支出 other business expense (NC]S  
  145 6405 营业税金及附加 business tariff and annex O_\%8*;  
  146 6411 利息支出 金融共用 interest expense financial sharing 1Y'NG<d _  
  155 6601 销售费用 marketing cost wl7 (|\-  
  156 6602 管理费用 managing cost Oe ~g[I;  
  157 6603 财务费用 financial cost "Tz'j}< 9C  
  158 6604 勘探费用 exploration expense ! G3Gr  
  159 6701 资产减值损失 loss from asset devaluation O+OU cMa,  
  160 6711 营业外支出 nonoperating expense j9xu21'!%  
  161 6801 所得税 income tax #+#^cqjZ  
  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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