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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
-5<G^AS  
  一、资产类 |!uC [=  
  1 1001 库存现金 cash on hand UOkVU*{  
  2 1002 银行存款 bank deposit A\QrawBp0l  
  5 1015 其他货币资金 other monetary capital IZ9* '0Z  
  9 1101 交易性金融资产 transaction monetary assets `l+9g"q  
  11 1121 应收票据 notes receivable QUz_2rN^  
  12 1122 应收账款 Account receivable x(y=.4Yf+  
  13 1123 预付账款 account prepaid k;pU8y6Y  
  14 1131 应收股利 dividend receivable BD&AtOj[,  
  15 1132 应收利息 accrued interest receivable  n[  
  21 1231 其他应收款 accounts receivable-others z_A34@a  
  22 1241 坏账准备 had debts reserve e/F+Tf  
  28 1401 材料采购 procurement of materials T)*tCp]  
  29 1402 在途物资 materials in transit :}[ D;cx  
  30 1403 原材料 raw materials Pv Vn}i   
  32 1406 库存商品 commodity stocks JwcC9 O  
  33 1407 发出商品 goods in transit qz.WF8Sy2  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles xHWD1>  
  42 1461 存货跌价准备 reserve against stock price declining PAs.T4Av^  
  43 1501 待摊费用 fees to be apportioned ~Ut?'}L( d  
  45 1521 持有至到期投资 hold investment due 1JF>0ijU@  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve wo_iCjmK  
  47 1523 可供出售金融资产 financial assets available for sale okLhe F  
  48 1524 长期股权投资 long-term stock ownership investment mZ4I}_\,  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve e\ O&Xe  
  50 1526 投资性房地产 investment real eastate `&g1`vg  
  51 1531 长期应收款 long-term account receivable iS}~e{TP/  
  52 1541 未实现融资收益 unrealized financing income E9:p A5H-j  
  54 1601 固定资产 permanent assets mM-7 j z  
  55 1602 累计折旧 accumulated depreciation +M.!_2t$2  
  56 1603 固定资产减值准备permanent assets reduction reserve 1 eMaKT_=  
  57 1604 在建工程 construction in process xoNn'LF#u  
  58 1605 工程物资 engineer material XMm (D!6  
  59 1606 固定资产清理 disposal of fixed assets +*KDtqZjk  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing BnIZ+fg=  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing }BLT2] y0  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture jjJ l\Vn  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture sr`)l&t?  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture BH^8!7dkT  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation E?F?)!%  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ?Fj >7  
  67 1701 无形资产 intangible assets Fn*)!,)  
  68 1702 累计摊销 accumulated amortization znu [i&\=  
  69 1703 无形资产减值准备 intangible assets reduction reserve 02~GT_)$^  
  70 1711 商誉 business reputation za [;d4<}k  
  71 1801 长期待摊费用 long-term deferred expenses o]m56  
  72 1811 递延所得税资产 deferred income tax assets A.(xa+z?  
  73 1901 待处理财产损溢 waiting assets profit and loss Nzel^~  
  二、负债类 debt group +@#k<.yqn  
  74 2001 短期借款 short-term loan dJUI.!hv;  
  81 2101 交易性金融负债 transaction financial liabilities @BS7Gyw  
  83 2201 应付票据 notes payable _dynqF8*  
  84 2202 应付账款 account payable 5=9gH  
  85 2205 预收账款 item received in advance ,)P6fa/  
  86 2211 应付职工薪酬 employee pay payable YOY{f:ew  
  87 2221 应交税费 tax payable _:.'\d(  
  88 2231 应付股利 dividend payable cS#m\O  
  89 2232 应付利息 interest payable XyytO;X M-  
  90 2241 其他应付款 other account payable il >XV>  
  97 2401 预提费用 withholding expenses #; 9 n_)  
  98 2411 预计负债 estimated liabilities XyE%<]  
  99 2501 递延收益 deferred income _chX {_Hu-  
  100 2601 长期借款 money borrowed for long term Q^\f,E\S  
  101 2602 长期债券 long-term bond qlIbnyP<  
  106 2801 长期应付款 long-term account payable bAm ,gP  
  107 2802 未确认融资费用 unacknowledged financial charges \[;Qqn0  
  108 2811 专项应付款 special accounts payable 7P7d[KP<  
  109 2901 递延所得税负债 deferred income tax liabilities g'{hp:  
  三、共同类 {B+{2;Zk  
  112 3101 衍生工具 derivative tool zHW}A `Rz  
  113 3201 套期工具 arbitrage tool 8i'EO6  
  114 3202 被套期项目 arbitrage project (S#nA:E  
  四、所有者权益类 EJZb3  
  115 4001 实收资本 paid-up capital _4MT,kN  
  116 4002 资本公积 contributed surplus |4A938'4j  
  117 4101 盈余公积 earned surplus T1c.ER}17  
  119 4103 本年利润 profit for the current year LFV' ,1+  
  120 4104 利润分配 allocation of profits Jb"0P`senY  
  121 4201 库存股 treasury stock u!K5jqP  
  五、成本类 GJIM^  
  122 5001 生产成本 production cost jbK<"T5  
  123 5101 制造费用 cost of production CXfPC[o  
  124 5201 劳务成本 service cost H`X>  
  125 5301 研发支出 research and development expenditures u &s>UkR  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor QR]61v:`  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ~q05xy8  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Uv"O'Z  
  六、损益类 r2;)VS  
  129 6001 主营业务收入 main business income ,zU7UL^I  
  130 6011 利息收入 金融共用​ interest income financial sharing 4H cds9y9  
  135 6051 其他业务收入 other business income IL2OVLX  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance YsXf+_._  
  137 6101 公允价值变动损益 sound value flexible loss and profit GMRFZw_M  
  138 6111 投资收益 income on investment !JC!GS"M5  
  142 6301 营业外收入 nonrevenue receipt ]@bu%_s"  
  143 6401 主营业务成本 main business cost [n{c,U F  
  144 6402 其他业务支出 other business expense -McDNM  
  145 6405 营业税金及附加 business tariff and annex Y<oDv`a Z0  
  146 6411 利息支出 金融共用 interest expense financial sharing &fu J%  
  155 6601 销售费用 marketing cost { WW!P,w  
  156 6602 管理费用 managing cost 4c/.#?  
  157 6603 财务费用 financial cost f))'8  
  158 6604 勘探费用 exploration expense %h-?ff[  
  159 6701 资产减值损失 loss from asset devaluation  ]6 ]Nr  
  160 6711 营业外支出 nonoperating expense E3<~C(APW  
  161 6801 所得税 income tax S&`iEwG  
  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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