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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 q]OgT4ly  
  1 1001 库存现金 cash on hand G|)fZQ1nS  
  2 1002 银行存款 bank deposit }Fb966 $  
  5 1015 其他货币资金 other monetary capital I_On0@%T5b  
  9 1101 交易性金融资产 transaction monetary assets Z~HLa  
  11 1121 应收票据 notes receivable R1C2d+L  
  12 1122 应收账款 Account receivable GE |P)VO  
  13 1123 预付账款 account prepaid HOlMj!.  
  14 1131 应收股利 dividend receivable f4&k48Ds  
  15 1132 应收利息 accrued interest receivable onF?;>[  
  21 1231 其他应收款 accounts receivable-others y\}<N6  
  22 1241 坏账准备 had debts reserve #5mnSky+s  
  28 1401 材料采购 procurement of materials BnIZ+fg=  
  29 1402 在途物资 materials in transit uG 7ll5Yy  
  30 1403 原材料 raw materials &1ss @-  
  32 1406 库存商品 commodity stocks <R8!fc{`  
  33 1407 发出商品 goods in transit psB9~EU&Q  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles b"&1l2\ A  
  42 1461 存货跌价准备 reserve against stock price declining uU#e54^  
  43 1501 待摊费用 fees to be apportioned e(Ub7L#  
  45 1521 持有至到期投资 hold investment due {y==8fCJ  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve L+TM3*a*  
  47 1523 可供出售金融资产 financial assets available for sale CB>O%m[1  
  48 1524 长期股权投资 long-term stock ownership investment gclw>((5  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve  )*_n/^m  
  50 1526 投资性房地产 investment real eastate 7G9o%!D5  
  51 1531 长期应收款 long-term account receivable ZIvP?:=!  
  52 1541 未实现融资收益 unrealized financing income BxHfL8$1[$  
  54 1601 固定资产 permanent assets Wup%.yT~Ds  
  55 1602 累计折旧 accumulated depreciation F=8gtk|U  
  56 1603 固定资产减值准备permanent assets reduction reserve <!I^xo [  
  57 1604 在建工程 construction in process =.f<"P51k  
  58 1605 工程物资 engineer material s&Ml1 A:  
  59 1606 固定资产清理 disposal of fixed assets & *!) d"  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing N1jJ(}{3  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing {^SHIL  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 0} Lx}2  
  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 pQOT\- bD  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture cS#m\O  
  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 $_b^p=  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation F)4;:".zna  
  67 1701 无形资产 intangible assets 1JO@G3,  
  68 1702 累计摊销 accumulated amortization *OMW" NZ;  
  69 1703 无形资产减值准备 intangible assets reduction reserve L$s ;tJ   
  70 1711 商誉 business reputation Y<9Lqc.i  
  71 1801 长期待摊费用 long-term deferred expenses HLp'^  
  72 1811 递延所得税资产 deferred income tax assets tCirdwmg  
  73 1901 待处理财产损溢 waiting assets profit and loss }[8Nr+ y  
  二、负债类 debt group 3hbUus  
  74 2001 短期借款 short-term loan C9}m-N  
  81 2101 交易性金融负债 transaction financial liabilities D-4\AzIb  
  83 2201 应付票据 notes payable  TrmU  
  84 2202 应付账款 account payable o9L$B  
  85 2205 预收账款 item received in advance y|[YEY U)  
  86 2211 应付职工薪酬 employee pay payable oEnCe  
  87 2221 应交税费 tax payable 7T-}oNaJA\  
  88 2231 应付股利 dividend payable </7_T<He.  
  89 2232 应付利息 interest payable |!?`KO{  
  90 2241 其他应付款 other account payable )6,Pmq~)  
  97 2401 预提费用 withholding expenses I85bzzZB  
  98 2411 预计负债 estimated liabilities zoI0oA  
  99 2501 递延收益 deferred income ?^W`7HF%0  
  100 2601 长期借款 money borrowed for long term Hy0l"CA*|  
  101 2602 长期债券 long-term bond GJIM^  
  106 2801 长期应付款 long-term account payable #Yr/G NN  
  107 2802 未确认融资费用 unacknowledged financial charges tA6x  
  108 2811 专项应付款 special accounts payable 0xe*\CAo  
  109 2901 递延所得税负债 deferred income tax liabilities ECEDNib  
  三、共同类 f+j-M|A  
  112 3101 衍生工具 derivative tool #ZvDf5A  
  113 3201 套期工具 arbitrage tool 3 tIno!|  
  114 3202 被套期项目 arbitrage project nPo YjQi  
  四、所有者权益类 W! q-WU  
  115 4001 实收资本 paid-up capital rytaC(  
  116 4002 资本公积 contributed surplus @E@5/N6M  
  117 4101 盈余公积 earned surplus mzh7E[S_,i  
  119 4103 本年利润 profit for the current year gg%9EJpP  
  120 4104 利润分配 allocation of profits r>gU*bs(  
  121 4201 库存股 treasury stock 8WvQ[cd  
  五、成本类 A%dI8Z,  
  122 5001 生产成本 production cost [n{c,U F  
  123 5101 制造费用 cost of production 0-a[[hL?  
  124 5201 劳务成本 service cost "=ogO/_Q"  
  125 5301 研发支出 research and development expenditures q&N1| f7  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ^RO_B}n3  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor _/ Uer }  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ww(.   
  六、损益类 `L1lGlt  
  129 6001 主营业务收入 main business income i!9|R)c  
  130 6011 利息收入 金融共用​ interest income financial sharing T)"LuC#C  
  135 6051 其他业务收入 other business income !>Ru= $9  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance M~k2Y$}R  
  137 6101 公允价值变动损益 sound value flexible loss and profit p swEIa  
  138 6111 投资收益 income on investment bEc @"^)  
  142 6301 营业外收入 nonrevenue receipt %~A$cc  
  143 6401 主营业务成本 main business cost 6}9`z8  
  144 6402 其他业务支出 other business expense 8F*"z^vD=  
  145 6405 营业税金及附加 business tariff and annex C].w)B  
  146 6411 利息支出 金融共用 interest expense financial sharing Xs7xZ$  
  155 6601 销售费用 marketing cost fPLi8`r  
  156 6602 管理费用 managing cost K4>nBvZ?v  
  157 6603 财务费用 financial cost c!})%{U  
  158 6604 勘探费用 exploration expense Udbz;^(  
  159 6701 资产减值损失 loss from asset devaluation Kgw_c:/'  
  160 6711 营业外支出 nonoperating expense cw)'vAE  
  161 6801 所得税 income tax z'+k]N9Q^  
  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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