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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 *n7=m=%)  
  1 1001 库存现金 cash on hand CYwV]lq :s  
  2 1002 银行存款 bank deposit 3(,m(+J[S  
  5 1015 其他货币资金 other monetary capital HpfZgkC+  
  9 1101 交易性金融资产 transaction monetary assets #=33TvprR2  
  11 1121 应收票据 notes receivable >P\eHR,{-  
  12 1122 应收账款 Account receivable !J X7y%J  
  13 1123 预付账款 account prepaid V@b7$z  
  14 1131 应收股利 dividend receivable d ePk}Sn  
  15 1132 应收利息 accrued interest receivable x|dP-E41\  
  21 1231 其他应收款 accounts receivable-others Vwh ;QJxb  
  22 1241 坏账准备 had debts reserve nLG) >L  
  28 1401 材料采购 procurement of materials ^H1m8=  
  29 1402 在途物资 materials in transit 6DK).|@$r  
  30 1403 原材料 raw materials @U1|?~M%s  
  32 1406 库存商品 commodity stocks S<cz2FlV  
  33 1407 发出商品 goods in transit % -A cA  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles d^!k{Qx'  
  42 1461 存货跌价准备 reserve against stock price declining xU0iz{9  
  43 1501 待摊费用 fees to be apportioned  ^RT_Lky  
  45 1521 持有至到期投资 hold investment due &0%Z b~ts  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ZeU){CB  
  47 1523 可供出售金融资产 financial assets available for sale l5&5VC)  
  48 1524 长期股权投资 long-term stock ownership investment vcp{Gf|^  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ]sL.+.P  
  50 1526 投资性房地产 investment real eastate k3@d = k  
  51 1531 长期应收款 long-term account receivable 8#Z)qQWi_t  
  52 1541 未实现融资收益 unrealized financing income rr1'| k "  
  54 1601 固定资产 permanent assets 8]`s&d@GY  
  55 1602 累计折旧 accumulated depreciation *ls6k`ymL  
  56 1603 固定资产减值准备permanent assets reduction reserve izaqEz  
  57 1604 在建工程 construction in process p5vQ.Ni*\-  
  58 1605 工程物资 engineer material q0Q[]|L  
  59 1606 固定资产清理 disposal of fixed assets ,Ww}x mq1H  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing CrL9|78  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing V4ePYud;^  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ?QJx!'Y,p  
  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 jdu6P+_8n  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture K{/i2^4  
  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 d v[.u{#tP  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation zF[Xem  
  67 1701 无形资产 intangible assets (@xC-*  
  68 1702 累计摊销 accumulated amortization oST)E5X;7  
  69 1703 无形资产减值准备 intangible assets reduction reserve nAl \9#M  
  70 1711 商誉 business reputation ;nW;M 4{  
  71 1801 长期待摊费用 long-term deferred expenses <Z3C&BM  
  72 1811 递延所得税资产 deferred income tax assets 1t &_]q_  
  73 1901 待处理财产损溢 waiting assets profit and loss gWa0x-  
  二、负债类 debt group xW5`.^5  
  74 2001 短期借款 short-term loan 1v.#ndk  
  81 2101 交易性金融负债 transaction financial liabilities Ot`%5<E^  
  83 2201 应付票据 notes payable WKlqm)m@  
  84 2202 应付账款 account payable zNrn|(Y%Y  
  85 2205 预收账款 item received in advance d$bO.t5CLh  
  86 2211 应付职工薪酬 employee pay payable <ml?DXT  
  87 2221 应交税费 tax payable 6V1oZ-:}  
  88 2231 应付股利 dividend payable CkNR{?S  
  89 2232 应付利息 interest payable .[]S!@+%  
  90 2241 其他应付款 other account payable uKM` umE  
  97 2401 预提费用 withholding expenses wZ\93W-}  
  98 2411 预计负债 estimated liabilities ~( XaXu  
  99 2501 递延收益 deferred income :'C?uk ?  
  100 2601 长期借款 money borrowed for long term \:1$E[3v  
  101 2602 长期债券 long-term bond \-6y#R-B  
  106 2801 长期应付款 long-term account payable Sq_.RU  
  107 2802 未确认融资费用 unacknowledged financial charges hDW_a y4  
  108 2811 专项应付款 special accounts payable R$ +RTG:E  
  109 2901 递延所得税负债 deferred income tax liabilities +[uh);vD`G  
  三、共同类 U+B"$yBR  
  112 3101 衍生工具 derivative tool oYf+I  
  113 3201 套期工具 arbitrage tool lV^:2I/  
  114 3202 被套期项目 arbitrage project __$;Z  
  四、所有者权益类 hOZTD0  
  115 4001 实收资本 paid-up capital >"<s7$g  
  116 4002 资本公积 contributed surplus 5~DKx7P!Z  
  117 4101 盈余公积 earned surplus RxJbQs$Ph  
  119 4103 本年利润 profit for the current year 8gE p5  
  120 4104 利润分配 allocation of profits xPUukmG:B  
  121 4201 库存股 treasury stock NdLe|L?c  
  五、成本类 XBCHJj]k  
  122 5001 生产成本 production cost ;r"r1'a+@  
  123 5101 制造费用 cost of production 4C_1wk('  
  124 5201 劳务成本 service cost WR#h~N 9c  
  125 5301 研发支出 research and development expenditures 1z&"V}y  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 9ETdO,L)f  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 2D"my]FnF  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor f~P YK  
  六、损益类 O*?^a7Z)4  
  129 6001 主营业务收入 main business income ?r &~(<^z  
  130 6011 利息收入 金融共用​ interest income financial sharing >m1b/J3#  
  135 6051 其他业务收入 other business income oz{X"jfu  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 3T]cDVQ_  
  137 6101 公允价值变动损益 sound value flexible loss and profit rqN+0CT  
  138 6111 投资收益 income on investment Ce<z[?u  
  142 6301 营业外收入 nonrevenue receipt ,=Wj*S)~  
  143 6401 主营业务成本 main business cost 4+ d(d  
  144 6402 其他业务支出 other business expense _/>I-\xWA  
  145 6405 营业税金及附加 business tariff and annex ETL7|C"  
  146 6411 利息支出 金融共用 interest expense financial sharing *lLCH,  
  155 6601 销售费用 marketing cost s-WZ3g  
  156 6602 管理费用 managing cost 8i73iTg(  
  157 6603 财务费用 financial cost j1{`}\e  
  158 6604 勘探费用 exploration expense Y iuV\al  
  159 6701 资产减值损失 loss from asset devaluation zsQkI@)sO  
  160 6711 营业外支出 nonoperating expense cW0\f5[/  
  161 6801 所得税 income tax Lc}hjK  
  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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