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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 [6cF#_)*  
  1 1001 库存现金 cash on hand \p.eY)>  
  2 1002 银行存款 bank deposit JavSR1_  
  5 1015 其他货币资金 other monetary capital CpLLsphy  
  9 1101 交易性金融资产 transaction monetary assets O&g$dK!Rad  
  11 1121 应收票据 notes receivable @V= HY  
  12 1122 应收账款 Account receivable 6^vz+oN  
  13 1123 预付账款 account prepaid v{8W+  
  14 1131 应收股利 dividend receivable ^~` t q+  
  15 1132 应收利息 accrued interest receivable 4{6XZ_J1  
  21 1231 其他应收款 accounts receivable-others p>h&SD?b  
  22 1241 坏账准备 had debts reserve lvp8{]I<  
  28 1401 材料采购 procurement of materials / n@by4;W  
  29 1402 在途物资 materials in transit wA< Fw )  
  30 1403 原材料 raw materials Qv B%X)J  
  32 1406 库存商品 commodity stocks }cO}H2m  
  33 1407 发出商品 goods in transit wOV} <.W  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles \Z8:^ct.P  
  42 1461 存货跌价准备 reserve against stock price declining UPcx xtC  
  43 1501 待摊费用 fees to be apportioned / NB;eV?  
  45 1521 持有至到期投资 hold investment due `xsU'Wd^<  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve \Xpq=2`  
  47 1523 可供出售金融资产 financial assets available for sale .azA1@V|  
  48 1524 长期股权投资 long-term stock ownership investment I><sK-3  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ~y" ^t@!E  
  50 1526 投资性房地产 investment real eastate @+&QNI06S  
  51 1531 长期应收款 long-term account receivable B&Iy_;  
  52 1541 未实现融资收益 unrealized financing income  % Z-B{I(  
  54 1601 固定资产 permanent assets >5MHn@  
  55 1602 累计折旧 accumulated depreciation }J+ \o~  
  56 1603 固定资产减值准备permanent assets reduction reserve m\eYm;R Vj  
  57 1604 在建工程 construction in process -F&*>?I  
  58 1605 工程物资 engineer material MVkO >s  
  59 1606 固定资产清理 disposal of fixed assets bM>5=Zox  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing dkAY%ztwo  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing + 0 |d2_]E  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture <2y mfL-q  
  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 bCmlSu  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture \9%RY]TK3  
  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 8/T,.<5  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation S*'  
  67 1701 无形资产 intangible assets J_N`D+m  
  68 1702 累计摊销 accumulated amortization )uazB!X  
  69 1703 无形资产减值准备 intangible assets reduction reserve Bs;.oK5!n@  
  70 1711 商誉 business reputation uTvck6  
  71 1801 长期待摊费用 long-term deferred expenses k |; [)gE  
  72 1811 递延所得税资产 deferred income tax assets h ngdeGa  
  73 1901 待处理财产损溢 waiting assets profit and loss Dl=qss~g+  
  二、负债类 debt group v~KgCLo  
  74 2001 短期借款 short-term loan Q}|QgN  
  81 2101 交易性金融负债 transaction financial liabilities i1ss}JJp*  
  83 2201 应付票据 notes payable q%hxU.h  
  84 2202 应付账款 account payable IiB"F<&[j{  
  85 2205 预收账款 item received in advance +ieRpVg  
  86 2211 应付职工薪酬 employee pay payable 57rH`UFXH  
  87 2221 应交税费 tax payable |P`:NAf2  
  88 2231 应付股利 dividend payable ,+o*> fD  
  89 2232 应付利息 interest payable BiI`oCX  
  90 2241 其他应付款 other account payable ,%U'>F?  
  97 2401 预提费用 withholding expenses <69Uq8GI  
  98 2411 预计负债 estimated liabilities 1zWEK]2.R  
  99 2501 递延收益 deferred income e!p?~7 0  
  100 2601 长期借款 money borrowed for long term _ su$]s  
  101 2602 长期债券 long-term bond m)"wd$O^w  
  106 2801 长期应付款 long-term account payable M'}iIO`L  
  107 2802 未确认融资费用 unacknowledged financial charges 1%k$9[!l%  
  108 2811 专项应付款 special accounts payable lAA s/  
  109 2901 递延所得税负债 deferred income tax liabilities [O\[,E"K  
  三、共同类 9xM7X?  
  112 3101 衍生工具 derivative tool NTy0NH  
  113 3201 套期工具 arbitrage tool $^louas&  
  114 3202 被套期项目 arbitrage project vj4n=F,Z  
  四、所有者权益类 &C6Z{.3V  
  115 4001 实收资本 paid-up capital {n-6e[  
  116 4002 资本公积 contributed surplus x$;kA}gy  
  117 4101 盈余公积 earned surplus d,*#yzO  
  119 4103 本年利润 profit for the current year 25 m!Bf  
  120 4104 利润分配 allocation of profits ht5eb"c+ 8  
  121 4201 库存股 treasury stock k+`e0Jago  
  五、成本类 5$Da\?Fpn  
  122 5001 生产成本 production cost :vRUb>z  
  123 5101 制造费用 cost of production =x^b  
  124 5201 劳务成本 service cost 4.qW ~ W{  
  125 5301 研发支出 research and development expenditures I+g[ p  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Gk2R:\/Y  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor BZ"+ ND9m_  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor XfYhLE  
  六、损益类 \&. ]!!Q  
  129 6001 主营业务收入 main business income $G .w s  
  130 6011 利息收入 金融共用​ interest income financial sharing J={R@}u  
  135 6051 其他业务收入 other business income GEQ3r'B|  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance -9> oB  
  137 6101 公允价值变动损益 sound value flexible loss and profit 9Bw.I h[Z  
  138 6111 投资收益 income on investment o<\9OQ0  
  142 6301 营业外收入 nonrevenue receipt a^QyYX}\qR  
  143 6401 主营业务成本 main business cost ?R8wmE[w  
  144 6402 其他业务支出 other business expense 7-`iI(N<  
  145 6405 营业税金及附加 business tariff and annex fsH =2p  
  146 6411 利息支出 金融共用 interest expense financial sharing 3gNVnmZG  
  155 6601 销售费用 marketing cost h4lrt  
  156 6602 管理费用 managing cost r'~^BLT`#  
  157 6603 财务费用 financial cost G~fM!F0   
  158 6604 勘探费用 exploration expense Fg<rz&MR  
  159 6701 资产减值损失 loss from asset devaluation SxWK@)tP  
  160 6711 营业外支出 nonoperating expense Ql.abU  
  161 6801 所得税 income tax ;!H|0sv  
  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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