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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 |HQFqa <  
  1 1001 库存现金 cash on hand bI:cYn1  
  2 1002 银行存款 bank deposit | W<jN  
  5 1015 其他货币资金 other monetary capital [ -hsG E  
  9 1101 交易性金融资产 transaction monetary assets K[[ 5H  
  11 1121 应收票据 notes receivable o>y@1%aU  
  12 1122 应收账款 Account receivable |D~#9  
  13 1123 预付账款 account prepaid ?Vc/mO2X  
  14 1131 应收股利 dividend receivable MmW]U24s  
  15 1132 应收利息 accrued interest receivable HEs.pET\  
  21 1231 其他应收款 accounts receivable-others c{\x< AwO  
  22 1241 坏账准备 had debts reserve a9p6[qOcd  
  28 1401 材料采购 procurement of materials >$_@p(w  
  29 1402 在途物资 materials in transit "[2D&\$  
  30 1403 原材料 raw materials 8M6Qn7{L  
  32 1406 库存商品 commodity stocks hEfFMi=a`  
  33 1407 发出商品 goods in transit ngl8) B  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles T%@qlEmf  
  42 1461 存货跌价准备 reserve against stock price declining O/lu0acI  
  43 1501 待摊费用 fees to be apportioned g acE?bW'  
  45 1521 持有至到期投资 hold investment due !UX7R\qu|  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve mO @Sl(9  
  47 1523 可供出售金融资产 financial assets available for sale )WbE -m  
  48 1524 长期股权投资 long-term stock ownership investment dk@iAL*v  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ZnRE:=  
  50 1526 投资性房地产 investment real eastate }EJ't io]  
  51 1531 长期应收款 long-term account receivable C''[[sw'K  
  52 1541 未实现融资收益 unrealized financing income {AO`[  
  54 1601 固定资产 permanent assets 2-DJ3OL]k  
  55 1602 累计折旧 accumulated depreciation cE3V0voSw1  
  56 1603 固定资产减值准备permanent assets reduction reserve 3NlG,e'T2  
  57 1604 在建工程 construction in process >5bd !b,  
  58 1605 工程物资 engineer material )B5(V5-!|  
  59 1606 固定资产清理 disposal of fixed assets X  m%aT  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing v$EgVc K  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing V6tUijz  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Nq ZR*/BOz  
  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 7*#;j  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture \:_!!   
  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 6a*OQ{8  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation <j^"=UN4#  
  67 1701 无形资产 intangible assets j(`V& S  
  68 1702 累计摊销 accumulated amortization m95;NT1N/g  
  69 1703 无形资产减值准备 intangible assets reduction reserve ~n9-  
  70 1711 商誉 business reputation (0QYX[(r~o  
  71 1801 长期待摊费用 long-term deferred expenses |3uE"\nfA  
  72 1811 递延所得税资产 deferred income tax assets Z=y^9]  
  73 1901 待处理财产损溢 waiting assets profit and loss )! C|DSw  
  二、负债类 debt group m| k:wuzqK  
  74 2001 短期借款 short-term loan O<`\9  
  81 2101 交易性金融负债 transaction financial liabilities ]?j [P=\  
  83 2201 应付票据 notes payable Y )9]I6n7  
  84 2202 应付账款 account payable tCbn B  
  85 2205 预收账款 item received in advance F(+dX 4$  
  86 2211 应付职工薪酬 employee pay payable 6ZwFU5)QE/  
  87 2221 应交税费 tax payable 7Hp~:i30  
  88 2231 应付股利 dividend payable #wL8=QTcNC  
  89 2232 应付利息 interest payable O-YB +~"3Z  
  90 2241 其他应付款 other account payable I DtGtkF  
  97 2401 预提费用 withholding expenses A]mXV4RmI  
  98 2411 预计负债 estimated liabilities e!|T Tap  
  99 2501 递延收益 deferred income P1}Fn:Xe%7  
  100 2601 长期借款 money borrowed for long term CsW*E,|xyP  
  101 2602 长期债券 long-term bond /b~|(g31"  
  106 2801 长期应付款 long-term account payable 4 n\dh<uY  
  107 2802 未确认融资费用 unacknowledged financial charges 'X1fb:8m8  
  108 2811 专项应付款 special accounts payable 2Uq4PCx!   
  109 2901 递延所得税负债 deferred income tax liabilities *q+z5G;O  
  三、共同类 4f{(Scg  
  112 3101 衍生工具 derivative tool f/K:~#k  
  113 3201 套期工具 arbitrage tool yct^AN|%  
  114 3202 被套期项目 arbitrage project qra5&Fvb  
  四、所有者权益类 Ex3V[v+D(  
  115 4001 实收资本 paid-up capital YF(TG]?6  
  116 4002 资本公积 contributed surplus L?p,Sy<RI  
  117 4101 盈余公积 earned surplus OBJk\j+Wi  
  119 4103 本年利润 profit for the current year LG3:V'|  
  120 4104 利润分配 allocation of profits )4/227b/(  
  121 4201 库存股 treasury stock =#ls<Zo:  
  五、成本类 U,)@+?U+h  
  122 5001 生产成本 production cost YJEL'k<l  
  123 5101 制造费用 cost of production En]+mIEo  
  124 5201 劳务成本 service cost 1%,AU  
  125 5301 研发支出 research and development expenditures SUQk0 (M  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor *1fZcw'C.  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Kv26rY8Q  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor sVJwe\!  
  六、损益类 h(VF  
  129 6001 主营业务收入 main business income @f wk  
  130 6011 利息收入 金融共用​ interest income financial sharing rxJWU JMxK  
  135 6051 其他业务收入 other business income V=|X=:fuih  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance @(_M\>!%M  
  137 6101 公允价值变动损益 sound value flexible loss and profit   S9Ka  
  138 6111 投资收益 income on investment 1Ev#[FOc  
  142 6301 营业外收入 nonrevenue receipt _N-JRM m<  
  143 6401 主营业务成本 main business cost V`MV_zA2  
  144 6402 其他业务支出 other business expense rM?ox  
  145 6405 营业税金及附加 business tariff and annex ]rP'\a  
  146 6411 利息支出 金融共用 interest expense financial sharing .^J7^ Ky,  
  155 6601 销售费用 marketing cost (o5+9'y"9  
  156 6602 管理费用 managing cost U~e^  
  157 6603 财务费用 financial cost R0!qweGi@  
  158 6604 勘探费用 exploration expense |2eF~tJqc  
  159 6701 资产减值损失 loss from asset devaluation &\0V*5tI  
  160 6711 营业外支出 nonoperating expense |:?JSi0  
  161 6801 所得税 income tax *l-(tp5  
  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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