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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 ;Z`a[\i':  
  1 1001 库存现金 cash on hand SjpCf8Z(  
  2 1002 银行存款 bank deposit VcXr!4 M  
  5 1015 其他货币资金 other monetary capital (n8?+GCa  
  9 1101 交易性金融资产 transaction monetary assets I\1"E y  
  11 1121 应收票据 notes receivable 6P}?+ Gc  
  12 1122 应收账款 Account receivable GF9[|). T  
  13 1123 预付账款 account prepaid pdER#7Tq  
  14 1131 应收股利 dividend receivable S.Kcb=;"L  
  15 1132 应收利息 accrued interest receivable J[r_ag  
  21 1231 其他应收款 accounts receivable-others ' `c \Dq  
  22 1241 坏账准备 had debts reserve AZE%fOG<i  
  28 1401 材料采购 procurement of materials  maHz3:  
  29 1402 在途物资 materials in transit `xHpL8i$5  
  30 1403 原材料 raw materials lR7;{zlSf'  
  32 1406 库存商品 commodity stocks !/tV}.*  
  33 1407 发出商品 goods in transit qoH:_o8ClO  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles -,YI>!  
  42 1461 存货跌价准备 reserve against stock price declining P^=B6>e  
  43 1501 待摊费用 fees to be apportioned ULu@"  
  45 1521 持有至到期投资 hold investment due qTRP2rH,L&  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 7Hv 6>z#m  
  47 1523 可供出售金融资产 financial assets available for sale lK7:q o  
  48 1524 长期股权投资 long-term stock ownership investment Q]GS#n  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve f4*(rX  
  50 1526 投资性房地产 investment real eastate /Dd x[P5p=  
  51 1531 长期应收款 long-term account receivable WRkuPj2  
  52 1541 未实现融资收益 unrealized financing income A^+kA)8  
  54 1601 固定资产 permanent assets sC[#R.eq  
  55 1602 累计折旧 accumulated depreciation F.x7/;  
  56 1603 固定资产减值准备permanent assets reduction reserve "%+||IyW  
  57 1604 在建工程 construction in process 1 oKY7i$  
  58 1605 工程物资 engineer material ^H2TSaJ;  
  59 1606 固定资产清理 disposal of fixed assets UJDI[`2  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing UMBeY[ ?  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing m <z?6VC  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture aM1WC 'c&)  
  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 "Dk@-Ac  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ~,};FI  
  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 j DEym&-  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation -c1-vGW/  
  67 1701 无形资产 intangible assets L gX2KU"  
  68 1702 累计摊销 accumulated amortization  0 %,W5w  
  69 1703 无形资产减值准备 intangible assets reduction reserve /O$~)2^h  
  70 1711 商誉 business reputation A{B$$7%  
  71 1801 长期待摊费用 long-term deferred expenses 0S;Ipg  
  72 1811 递延所得税资产 deferred income tax assets *y|w9 r p  
  73 1901 待处理财产损溢 waiting assets profit and loss !Sy9v  
  二、负债类 debt group ]j,o!|rx7  
  74 2001 短期借款 short-term loan 5uSg]2:  
  81 2101 交易性金融负债 transaction financial liabilities e@vZg8Ie  
  83 2201 应付票据 notes payable }id)~h_@  
  84 2202 应付账款 account payable 5xnEkg4q4  
  85 2205 预收账款 item received in advance }j1;0kb?  
  86 2211 应付职工薪酬 employee pay payable %La/E#  
  87 2221 应交税费 tax payable n} !')r  
  88 2231 应付股利 dividend payable * L>usLh  
  89 2232 应付利息 interest payable }*%=C!m4R!  
  90 2241 其他应付款 other account payable r/0 #D+A  
  97 2401 预提费用 withholding expenses yB *aG  
  98 2411 预计负债 estimated liabilities rfQs 7S;G  
  99 2501 递延收益 deferred income --TH6j"  
  100 2601 长期借款 money borrowed for long term 0QquxYYw,  
  101 2602 长期债券 long-term bond E=S_1  
  106 2801 长期应付款 long-term account payable "30=!k  
  107 2802 未确认融资费用 unacknowledged financial charges ;sf'"UnL  
  108 2811 专项应付款 special accounts payable !=;Evf  
  109 2901 递延所得税负债 deferred income tax liabilities A>F&b1  
  三、共同类 bT9:9LP  
  112 3101 衍生工具 derivative tool R6>*n!*D@  
  113 3201 套期工具 arbitrage tool bzZdj6>kX  
  114 3202 被套期项目 arbitrage project ]5`A8-Q@  
  四、所有者权益类 gMq;  
  115 4001 实收资本 paid-up capital .3Smqwm=Y  
  116 4002 资本公积 contributed surplus iH]0 YT.E  
  117 4101 盈余公积 earned surplus }V.fY3J-  
  119 4103 本年利润 profit for the current year )PU\|I0|)e  
  120 4104 利润分配 allocation of profits <b\.d^=B  
  121 4201 库存股 treasury stock F/p1?1M  
  五、成本类 jL4"FTcE]3  
  122 5001 生产成本 production cost 23p.g5hJi  
  123 5101 制造费用 cost of production ]k1N-/  
  124 5201 劳务成本 service cost 2y8FP#  
  125 5301 研发支出 research and development expenditures i ^N}avO  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor u|EJ)dT?  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor >[T6/#M  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor j9RpYz  
  六、损益类 C5Fq%y{$.  
  129 6001 主营业务收入 main business income 93w$ck},?G  
  130 6011 利息收入 金融共用​ interest income financial sharing tC f@v'1t  
  135 6051 其他业务收入 other business income q4"^G:  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance HQ4WunH2Y  
  137 6101 公允价值变动损益 sound value flexible loss and profit WwSyw?T  
  138 6111 投资收益 income on investment G~*R6x2g  
  142 6301 营业外收入 nonrevenue receipt (li t^v,9  
  143 6401 主营业务成本 main business cost \4 t;{_  
  144 6402 其他业务支出 other business expense )0;O<G] d  
  145 6405 营业税金及附加 business tariff and annex flBJO.2  
  146 6411 利息支出 金融共用 interest expense financial sharing Z$YG'p{S  
  155 6601 销售费用 marketing cost d]=>U ^K  
  156 6602 管理费用 managing cost .fhfO @  
  157 6603 财务费用 financial cost b_~KtMO  
  158 6604 勘探费用 exploration expense B]7QOf "  
  159 6701 资产减值损失 loss from asset devaluation ;lTgihW-  
  160 6711 营业外支出 nonoperating expense a,M/i&.e`  
  161 6801 所得税 income tax ]Qx-f* D6  
  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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