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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
74 YMFI   
  一、资产类 Wx#((T  
  1 1001 库存现金 cash on hand x\t)uM%  
  2 1002 银行存款 bank deposit T'9I&h%\  
  5 1015 其他货币资金 other monetary capital ,L#Qy>MOb  
  9 1101 交易性金融资产 transaction monetary assets s BP.P7u  
  11 1121 应收票据 notes receivable 3V:{_~~  
  12 1122 应收账款 Account receivable [(v?Z`cX\  
  13 1123 预付账款 account prepaid WF0%zxg]  
  14 1131 应收股利 dividend receivable NpV# zzE  
  15 1132 应收利息 accrued interest receivable Y1a[HF^-  
  21 1231 其他应收款 accounts receivable-others 6@pP aq6  
  22 1241 坏账准备 had debts reserve O9OD[VZk  
  28 1401 材料采购 procurement of materials yM$@*od  
  29 1402 在途物资 materials in transit 2N_8ahc  
  30 1403 原材料 raw materials n:JWu0 ,h  
  32 1406 库存商品 commodity stocks 9"mOjL  
  33 1407 发出商品 goods in transit K#bdb  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles j-wSsjLk  
  42 1461 存货跌价准备 reserve against stock price declining Fu4LD-#  
  43 1501 待摊费用 fees to be apportioned n< UuVu  
  45 1521 持有至到期投资 hold investment due Wbo{v r[2+  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve WP,Ll\K)7  
  47 1523 可供出售金融资产 financial assets available for sale Wyu$J  
  48 1524 长期股权投资 long-term stock ownership investment ylm*a74-X  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve zbHNj(~  
  50 1526 投资性房地产 investment real eastate 3xS+Pu\)  
  51 1531 长期应收款 long-term account receivable VW^6qf/,  
  52 1541 未实现融资收益 unrealized financing income lz>YjK:  
  54 1601 固定资产 permanent assets E$5)]<p! <  
  55 1602 累计折旧 accumulated depreciation R<$_ <z  
  56 1603 固定资产减值准备permanent assets reduction reserve 0$)CWah  
  57 1604 在建工程 construction in process P" +!mSe^~  
  58 1605 工程物资 engineer material 5W/!o&x~7  
  59 1606 固定资产清理 disposal of fixed assets hE>ux"_2/  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing }{>)2S  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing O@; ;GJ  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture S a5+_TW  
  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 eELJDSd BV  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ^):m^w.  
  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 2NS(;tBB0  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ACQc 0:q  
  67 1701 无形资产 intangible assets Rh!B4oB4  
  68 1702 累计摊销 accumulated amortization FEqs4<}E  
  69 1703 无形资产减值准备 intangible assets reduction reserve w,hl<=:(FB  
  70 1711 商誉 business reputation P:GAJ->;]>  
  71 1801 长期待摊费用 long-term deferred expenses $OI 6^  
  72 1811 递延所得税资产 deferred income tax assets e~ #;ux  
  73 1901 待处理财产损溢 waiting assets profit and loss [RtTi<F^  
  二、负债类 debt group "YU<CO;4VV  
  74 2001 短期借款 short-term loan P{ YUW~  
  81 2101 交易性金融负债 transaction financial liabilities rQ~7BlE  
  83 2201 应付票据 notes payable GT$.#};u  
  84 2202 应付账款 account payable O$QtZE61  
  85 2205 预收账款 item received in advance V +#Sb  
  86 2211 应付职工薪酬 employee pay payable r !H'8O!  
  87 2221 应交税费 tax payable H4%2"w6|!  
  88 2231 应付股利 dividend payable ~JjL411pG  
  89 2232 应付利息 interest payable W\mj?R   
  90 2241 其他应付款 other account payable E'3=qTbiD  
  97 2401 预提费用 withholding expenses *|)a@V L  
  98 2411 预计负债 estimated liabilities <9zzjgzG{c  
  99 2501 递延收益 deferred income 4to)ff  
  100 2601 长期借款 money borrowed for long term L?~>eT  
  101 2602 长期债券 long-term bond ?y1']GAo  
  106 2801 长期应付款 long-term account payable p,_,o3@~  
  107 2802 未确认融资费用 unacknowledged financial charges O@*7O~ eO  
  108 2811 专项应付款 special accounts payable ^PwZP;On  
  109 2901 递延所得税负债 deferred income tax liabilities { Ju  
  三、共同类 &PY~m<F  
  112 3101 衍生工具 derivative tool \ G}02h  
  113 3201 套期工具 arbitrage tool !*2cK>`  
  114 3202 被套期项目 arbitrage project aYTVYg  
  四、所有者权益类 Z>=IP-,>  
  115 4001 实收资本 paid-up capital Y0nn n  
  116 4002 资本公积 contributed surplus ZAe'lgS  
  117 4101 盈余公积 earned surplus _5<d'fBd  
  119 4103 本年利润 profit for the current year $~x#Q?-y  
  120 4104 利润分配 allocation of profits <2b&AF{En  
  121 4201 库存股 treasury stock O~3<P3W  
  五、成本类 _v~c3y).  
  122 5001 生产成本 production cost c6v@6jzx0Y  
  123 5101 制造费用 cost of production ]=X6* E*/E  
  124 5201 劳务成本 service cost ~Mk{2;x  
  125 5301 研发支出 research and development expenditures | .w'Z7(s  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor @VdkmqXz  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor MW^(  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor M  ::  
  六、损益类 2~`lvx  
  129 6001 主营业务收入 main business income b02V#m;Z  
  130 6011 利息收入 金融共用​ interest income financial sharing m+66x {M2c  
  135 6051 其他业务收入 other business income NC]]`O2r@  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 4:umD*d 3E  
  137 6101 公允价值变动损益 sound value flexible loss and profit ~_l@ _P5yz  
  138 6111 投资收益 income on investment \X3Q,\H @  
  142 6301 营业外收入 nonrevenue receipt L7kNQ/  
  143 6401 主营业务成本 main business cost .h({P#QT  
  144 6402 其他业务支出 other business expense \!O3]k,r  
  145 6405 营业税金及附加 business tariff and annex G6W_)YL  
  146 6411 利息支出 金融共用 interest expense financial sharing VO"/cG;]*  
  155 6601 销售费用 marketing cost r"E%U:y3P  
  156 6602 管理费用 managing cost n ~c<[  
  157 6603 财务费用 financial cost &xhwx>C`K  
  158 6604 勘探费用 exploration expense 4OX2GH=W  
  159 6701 资产减值损失 loss from asset devaluation 8'K~+L=}  
  160 6711 营业外支出 nonoperating expense j-~x==c-;  
  161 6801 所得税 income tax u{| Q[hf[  
  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
谢谢
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