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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 wHt J_Y  
  1 1001 库存现金 cash on hand ;v1NL@w*  
  2 1002 银行存款 bank deposit rv}mD  
  5 1015 其他货币资金 other monetary capital feI./E  
  9 1101 交易性金融资产 transaction monetary assets G'O/JM  
  11 1121 应收票据 notes receivable l`b1%0y  
  12 1122 应收账款 Account receivable \TbsoWX  
  13 1123 预付账款 account prepaid CZyz;Jtk  
  14 1131 应收股利 dividend receivable 4bi NGl~  
  15 1132 应收利息 accrued interest receivable qX5yN| A4  
  21 1231 其他应收款 accounts receivable-others K$GRJ  
  22 1241 坏账准备 had debts reserve (T|TEt  
  28 1401 材料采购 procurement of materials 5iQmZ [  
  29 1402 在途物资 materials in transit R <;OEN  
  30 1403 原材料 raw materials E.J 0fwyT  
  32 1406 库存商品 commodity stocks !/j,hO4Z4  
  33 1407 发出商品 goods in transit yuHZ&e  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles C,A!tj7@  
  42 1461 存货跌价准备 reserve against stock price declining ~+N76BX  
  43 1501 待摊费用 fees to be apportioned OJP5k/U$  
  45 1521 持有至到期投资 hold investment due 1~2R^#rm  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve pWs\.::B  
  47 1523 可供出售金融资产 financial assets available for sale JiFA]M`^Q  
  48 1524 长期股权投资 long-term stock ownership investment ]*N:;J  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve SyK9Is{8  
  50 1526 投资性房地产 investment real eastate 7G5y)Qb  
  51 1531 长期应收款 long-term account receivable o"p^/'ri  
  52 1541 未实现融资收益 unrealized financing income NunV8atn:  
  54 1601 固定资产 permanent assets oW 1"%i%  
  55 1602 累计折旧 accumulated depreciation weAn&h|  
  56 1603 固定资产减值准备permanent assets reduction reserve j8GY`f#  
  57 1604 在建工程 construction in process /!3ZWXY\  
  58 1605 工程物资 engineer material "z^(dF|  
  59 1606 固定资产清理 disposal of fixed assets 7]Al*)  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing l{Jt sI  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Y[Q @WdE9  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 9>by~4An?  
  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 FR:d^mL  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture jn-QKdqM  
  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 z % x7fe  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 2_;]  
  67 1701 无形资产 intangible assets HA6G )x  
  68 1702 累计摊销 accumulated amortization XTJvV  
  69 1703 无形资产减值准备 intangible assets reduction reserve Hjs }  
  70 1711 商誉 business reputation QyPg |#T2>  
  71 1801 长期待摊费用 long-term deferred expenses ^0^( u  
  72 1811 递延所得税资产 deferred income tax assets OAv>g pw  
  73 1901 待处理财产损溢 waiting assets profit and loss _!n} P5  
  二、负债类 debt group 55.;+B5L *  
  74 2001 短期借款 short-term loan 1O |V=K  
  81 2101 交易性金融负债 transaction financial liabilities v`JF\"}S  
  83 2201 应付票据 notes payable o`bo #A  
  84 2202 应付账款 account payable ''IoC j  
  85 2205 预收账款 item received in advance "EoDQT"0  
  86 2211 应付职工薪酬 employee pay payable kG/X"6pZ  
  87 2221 应交税费 tax payable }A]BpSEP  
  88 2231 应付股利 dividend payable [oV{83f  
  89 2232 应付利息 interest payable Q1Ux!$_  
  90 2241 其他应付款 other account payable R A:jzht  
  97 2401 预提费用 withholding expenses 3{"byfO#%  
  98 2411 预计负债 estimated liabilities g \Wj+el}  
  99 2501 递延收益 deferred income LP:nba :  
  100 2601 长期借款 money borrowed for long term Lf. 1>s  
  101 2602 长期债券 long-term bond }g`Gh|C  
  106 2801 长期应付款 long-term account payable Bv $UFTz  
  107 2802 未确认融资费用 unacknowledged financial charges ` )32&\  
  108 2811 专项应付款 special accounts payable iq?l#}]  
  109 2901 递延所得税负债 deferred income tax liabilities @mf({Q>  
  三、共同类 V!4a*,Pz  
  112 3101 衍生工具 derivative tool c-kA^z{f  
  113 3201 套期工具 arbitrage tool #,L~w  
  114 3202 被套期项目 arbitrage project 845 W>B  
  四、所有者权益类 Cq>6rn  
  115 4001 实收资本 paid-up capital ?aBj#  
  116 4002 资本公积 contributed surplus lWWP03er!  
  117 4101 盈余公积 earned surplus )MZC>:  
  119 4103 本年利润 profit for the current year \fZiL!E^7  
  120 4104 利润分配 allocation of profits -gS"pE^1  
  121 4201 库存股 treasury stock uWjN2#&,  
  五、成本类 q$[n`w-  
  122 5001 生产成本 production cost 9#7J:PfZ<  
  123 5101 制造费用 cost of production ! :WW  
  124 5201 劳务成本 service cost !K cWH9  
  125 5301 研发支出 research and development expenditures DP 9LO_{  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor a(;!O}3_)(  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor -/ +#5.`1  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor pr tK:eGe2  
  六、损益类 ?]#OM_,8  
  129 6001 主营业务收入 main business income mdW~~-@H  
  130 6011 利息收入 金融共用​ interest income financial sharing k$N0lR4:p  
  135 6051 其他业务收入 other business income ` #OSl  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance @PI%FV z~p  
  137 6101 公允价值变动损益 sound value flexible loss and profit v4rW2F:X  
  138 6111 投资收益 income on investment rh!;|xB|+  
  142 6301 营业外收入 nonrevenue receipt DkDoA;m  
  143 6401 主营业务成本 main business cost P(,?#+]-  
  144 6402 其他业务支出 other business expense " .4,."  
  145 6405 营业税金及附加 business tariff and annex Apj;  
  146 6411 利息支出 金融共用 interest expense financial sharing u.,Q4u|!  
  155 6601 销售费用 marketing cost Zd!U')5/  
  156 6602 管理费用 managing cost !E2W\chi  
  157 6603 财务费用 financial cost kJ{+M]pW  
  158 6604 勘探费用 exploration expense (YPi&w~S  
  159 6701 资产减值损失 loss from asset devaluation &xXEnV  
  160 6711 营业外支出 nonoperating expense eF~dQ4RZ  
  161 6801 所得税 income tax f>2MI4nMG  
  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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