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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 `8D'r|=`Eh  
  1 1001 库存现金 cash on hand H6Kt^s<6xu  
  2 1002 银行存款 bank deposit .c@,$z2M  
  5 1015 其他货币资金 other monetary capital R}$A>)%dx  
  9 1101 交易性金融资产 transaction monetary assets CMfR&G,)  
  11 1121 应收票据 notes receivable 9j1 tcT  
  12 1122 应收账款 Account receivable (o8?j^ -v  
  13 1123 预付账款 account prepaid b|U3\Fmc  
  14 1131 应收股利 dividend receivable \P9HAz'6  
  15 1132 应收利息 accrued interest receivable %)L|7v <  
  21 1231 其他应收款 accounts receivable-others Ekz)Nh)vGR  
  22 1241 坏账准备 had debts reserve 0*:4@go0}i  
  28 1401 材料采购 procurement of materials = $6 pL  
  29 1402 在途物资 materials in transit gal.<SVW  
  30 1403 原材料 raw materials t8B==%  
  32 1406 库存商品 commodity stocks gX]'RBTb  
  33 1407 发出商品 goods in transit Es+BV+x[.c  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles G=>LW1E|  
  42 1461 存货跌价准备 reserve against stock price declining yV5AVM o  
  43 1501 待摊费用 fees to be apportioned s ]D b<f  
  45 1521 持有至到期投资 hold investment due 5x}Or fDU  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ] dHV^!  
  47 1523 可供出售金融资产 financial assets available for sale Ok_)C+o  
  48 1524 长期股权投资 long-term stock ownership investment 8yCQWDE}  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve WQ1*)h8,9  
  50 1526 投资性房地产 investment real eastate fYgX|#Me  
  51 1531 长期应收款 long-term account receivable J,^eq@(  
  52 1541 未实现融资收益 unrealized financing income d+g+ {p>?  
  54 1601 固定资产 permanent assets H_7X%TvXb  
  55 1602 累计折旧 accumulated depreciation  ~[ x}  
  56 1603 固定资产减值准备permanent assets reduction reserve `L {dF  
  57 1604 在建工程 construction in process A@OSh6/{h  
  58 1605 工程物资 engineer material i)+2? <]  
  59 1606 固定资产清理 disposal of fixed assets O\zGN/!  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing z_en .  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing M2y"M,k4  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture q/t~`pH3  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture A[X~:p.^G  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture T\o!^|8  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation F anA~  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation O$ ;:5zT  
  67 1701 无形资产 intangible assets 2~SjRIpUw  
  68 1702 累计摊销 accumulated amortization X&({`Uw<K  
  69 1703 无形资产减值准备 intangible assets reduction reserve `xd{0EvF  
  70 1711 商誉 business reputation $,B@yiie  
  71 1801 长期待摊费用 long-term deferred expenses ,a?$F1Z-  
  72 1811 递延所得税资产 deferred income tax assets dtUt2r)6L;  
  73 1901 待处理财产损溢 waiting assets profit and loss #[ hJm'G  
  二、负债类 debt group w1P8p>vA1  
  74 2001 短期借款 short-term loan *dm?,~f%<  
  81 2101 交易性金融负债 transaction financial liabilities lBnG!!VrWa  
  83 2201 应付票据 notes payable -( +/u .  
  84 2202 应付账款 account payable WjvD C"  
  85 2205 预收账款 item received in advance pZe:U;bb  
  86 2211 应付职工薪酬 employee pay payable 0YVkq?1x9  
  87 2221 应交税费 tax payable  e{33%5  
  88 2231 应付股利 dividend payable fF} NPl  
  89 2232 应付利息 interest payable c`h/x>fa  
  90 2241 其他应付款 other account payable Qd$!?h  
  97 2401 预提费用 withholding expenses B0}f,J\  
  98 2411 预计负债 estimated liabilities edD"jq)J  
  99 2501 递延收益 deferred income - g]g  
  100 2601 长期借款 money borrowed for long term . ;q 4<_  
  101 2602 长期债券 long-term bond 5KFd /9  
  106 2801 长期应付款 long-term account payable b_T?jCyW  
  107 2802 未确认融资费用 unacknowledged financial charges naoH685R4  
  108 2811 专项应付款 special accounts payable F,-S&d  
  109 2901 递延所得税负债 deferred income tax liabilities ghd*EXrF H  
  三、共同类 {^VvL'n  
  112 3101 衍生工具 derivative tool P 2;I0 !  
  113 3201 套期工具 arbitrage tool %8lF%uu!x  
  114 3202 被套期项目 arbitrage project ^UAL5}CQt  
  四、所有者权益类 QcDWVM'v  
  115 4001 实收资本 paid-up capital X#*|_(^  
  116 4002 资本公积 contributed surplus aD:vNX  
  117 4101 盈余公积 earned surplus aj<=]=hr  
  119 4103 本年利润 profit for the current year ^#VyIF3q  
  120 4104 利润分配 allocation of profits  uM9[  
  121 4201 库存股 treasury stock |_J[n !~f7  
  五、成本类 .<C}/Cl  
  122 5001 生产成本 production cost x\Det$3Kx  
  123 5101 制造费用 cost of production UR&Uwa&.  
  124 5201 劳务成本 service cost RjS&^u aP  
  125 5301 研发支出 research and development expenditures U ExK|t  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Zom7y I  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor EK6fd#J?1  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor n)7olP0p  
  六、损益类 duKR;5:  
  129 6001 主营业务收入 main business income t3)nG8> )  
  130 6011 利息收入 金融共用​ interest income financial sharing t<6`?\Gk  
  135 6051 其他业务收入 other business income (&G4@Vd  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance m1k+u)7kD  
  137 6101 公允价值变动损益 sound value flexible loss and profit XHu2G t_  
  138 6111 投资收益 income on investment `_6!nk q8  
  142 6301 营业外收入 nonrevenue receipt ;O 2r+n  
  143 6401 主营业务成本 main business cost r>hkm53  
  144 6402 其他业务支出 other business expense 4#z@B1Jx  
  145 6405 营业税金及附加 business tariff and annex :>.~"uWo{  
  146 6411 利息支出 金融共用 interest expense financial sharing 12Hy.l  
  155 6601 销售费用 marketing cost FSqS]6b3  
  156 6602 管理费用 managing cost z6K"}C%  
  157 6603 财务费用 financial cost j 6~#_t[  
  158 6604 勘探费用 exploration expense VR/>V7*7@  
  159 6701 资产减值损失 loss from asset devaluation P!{ O<P  
  160 6711 营业外支出 nonoperating expense XTHy CK  
  161 6801 所得税 income tax ~(xIG  
  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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