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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 $_%2D3-;D  
  1 1001 库存现金 cash on hand eP-R""uPw  
  2 1002 银行存款 bank deposit |:J*>"sq  
  5 1015 其他货币资金 other monetary capital ~)oWSo5ll  
  9 1101 交易性金融资产 transaction monetary assets Jv '3](  
  11 1121 应收票据 notes receivable U)IsTk~}O  
  12 1122 应收账款 Account receivable ;@h'Mb  
  13 1123 预付账款 account prepaid I eqWR4Y  
  14 1131 应收股利 dividend receivable W HdqO8  
  15 1132 应收利息 accrued interest receivable  ==r ?  
  21 1231 其他应收款 accounts receivable-others g~i''lng  
  22 1241 坏账准备 had debts reserve 8 RzF].)  
  28 1401 材料采购 procurement of materials FcJ .)U  
  29 1402 在途物资 materials in transit KBUAdpU8  
  30 1403 原材料 raw materials `&"H* Ie  
  32 1406 库存商品 commodity stocks N7Z(lI|a;  
  33 1407 发出商品 goods in transit S|z(  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Q}k_#w  
  42 1461 存货跌价准备 reserve against stock price declining {!:|.!-u  
  43 1501 待摊费用 fees to be apportioned q_%w l5\F  
  45 1521 持有至到期投资 hold investment due W}<M?b4tP  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve @5dB b+0J  
  47 1523 可供出售金融资产 financial assets available for sale pU'`9f Li_  
  48 1524 长期股权投资 long-term stock ownership investment [xp~@5r'  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve umHs" d  
  50 1526 投资性房地产 investment real eastate @h z0:ezg:  
  51 1531 长期应收款 long-term account receivable q^T&A[hMPx  
  52 1541 未实现融资收益 unrealized financing income OmoplJ+  
  54 1601 固定资产 permanent assets {U+9,6.`  
  55 1602 累计折旧 accumulated depreciation ?()E5 4y  
  56 1603 固定资产减值准备permanent assets reduction reserve H8=vQy  
  57 1604 在建工程 construction in process <W^XSk  
  58 1605 工程物资 engineer material `,8R~-GPD  
  59 1606 固定资产清理 disposal of fixed assets S{`!9Pii  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing M25z<Y  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing uV*f  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Kr+Bt y  
  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 !@]h@MC$7  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture @zq\z$  
  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 @zVBn~=i  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation zN 729wK  
  67 1701 无形资产 intangible assets D=pI'5&  
  68 1702 累计摊销 accumulated amortization ADwwiq#E  
  69 1703 无形资产减值准备 intangible assets reduction reserve `)gkkZ$)j  
  70 1711 商誉 business reputation sL[(cX?;2  
  71 1801 长期待摊费用 long-term deferred expenses KWZNu &)  
  72 1811 递延所得税资产 deferred income tax assets (fLbg,  
  73 1901 待处理财产损溢 waiting assets profit and loss DlQ[}5STF  
  二、负债类 debt group )4o=t.O\K  
  74 2001 短期借款 short-term loan /i]=ndAk  
  81 2101 交易性金融负债 transaction financial liabilities @Tm0T7C  
  83 2201 应付票据 notes payable =:R[gdA#1  
  84 2202 应付账款 account payable yU&g|MV_  
  85 2205 预收账款 item received in advance ?6l,   
  86 2211 应付职工薪酬 employee pay payable ah&plaVzC  
  87 2221 应交税费 tax payable 6u]OXP A|  
  88 2231 应付股利 dividend payable q5K/+N^2?  
  89 2232 应付利息 interest payable A?{aUQB~|  
  90 2241 其他应付款 other account payable gWU(uBS  
  97 2401 预提费用 withholding expenses (^@;`8Dy8  
  98 2411 预计负债 estimated liabilities A5>gLhl7  
  99 2501 递延收益 deferred income uvK%d\d  
  100 2601 长期借款 money borrowed for long term JD\-X( O  
  101 2602 长期债券 long-term bond uzn))/"  
  106 2801 长期应付款 long-term account payable ~?8 x0  
  107 2802 未确认融资费用 unacknowledged financial charges %;\2QI`R  
  108 2811 专项应付款 special accounts payable b3HTCO-,fC  
  109 2901 递延所得税负债 deferred income tax liabilities iTBhLg,  
  三、共同类 JcALFKLB  
  112 3101 衍生工具 derivative tool m#}{"d&J  
  113 3201 套期工具 arbitrage tool =*)O80oaW  
  114 3202 被套期项目 arbitrage project 7_d#XKz@  
  四、所有者权益类 c K}  
  115 4001 实收资本 paid-up capital A"T. nqB^y  
  116 4002 资本公积 contributed surplus bU +eJU_%  
  117 4101 盈余公积 earned surplus KX`nHu;  
  119 4103 本年利润 profit for the current year Zo638*32  
  120 4104 利润分配 allocation of profits sB1tce  
  121 4201 库存股 treasury stock C?<XtIoB  
  五、成本类 /n3&e  
  122 5001 生产成本 production cost 5t1DB'K9$_  
  123 5101 制造费用 cost of production `LHfAXKN  
  124 5201 劳务成本 service cost >A@D;vx  
  125 5301 研发支出 research and development expenditures pUEok+  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor / )u,Oa  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor v(nQd6;T  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor o4 OEA)k)=  
  六、损益类 DDCQAf  
  129 6001 主营业务收入 main business income ?Dp^dR  
  130 6011 利息收入 金融共用​ interest income financial sharing aZ :?(u]  
  135 6051 其他业务收入 other business income !{ )AV/\D  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance PHL@1K{)  
  137 6101 公允价值变动损益 sound value flexible loss and profit kp>Z/kt  
  138 6111 投资收益 income on investment 1R~WY'Ed  
  142 6301 营业外收入 nonrevenue receipt 3*23+}^G  
  143 6401 主营业务成本 main business cost _w,0wn9N$  
  144 6402 其他业务支出 other business expense \rnG 1o  
  145 6405 营业税金及附加 business tariff and annex 2]3Jb{8FI>  
  146 6411 利息支出 金融共用 interest expense financial sharing 5qB=@O]|G;  
  155 6601 销售费用 marketing cost I!0 +RP(  
  156 6602 管理费用 managing cost umn~hb5O  
  157 6603 财务费用 financial cost qO3BQ]UF  
  158 6604 勘探费用 exploration expense 8}E(UsTa  
  159 6701 资产减值损失 loss from asset devaluation .Qw@H#dtW  
  160 6711 营业外支出 nonoperating expense V4 i%|vV  
  161 6801 所得税 income tax ~ai' M#  
  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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