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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
bD. KD)5  
  一、资产类 O~m Q\GlW  
  1 1001 库存现金 cash on hand J;'H],w}f  
  2 1002 银行存款 bank deposit GI6]Ecc  
  5 1015 其他货币资金 other monetary capital 2d&]V]:R*  
  9 1101 交易性金融资产 transaction monetary assets 0[E \h   
  11 1121 应收票据 notes receivable k%V YAON  
  12 1122 应收账款 Account receivable D!&]jkUN  
  13 1123 预付账款 account prepaid UjS+Ddp  
  14 1131 应收股利 dividend receivable 3:T~$M`]  
  15 1132 应收利息 accrued interest receivable D~n-;T  
  21 1231 其他应收款 accounts receivable-others NuW6~PV  
  22 1241 坏账准备 had debts reserve ]A%~bQ7  
  28 1401 材料采购 procurement of materials _{$<s[S  
  29 1402 在途物资 materials in transit VxtX%McK  
  30 1403 原材料 raw materials hD XaCift  
  32 1406 库存商品 commodity stocks pfHfw,[  
  33 1407 发出商品 goods in transit s"R5'W\U  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 8.Ufw. 5  
  42 1461 存货跌价准备 reserve against stock price declining j8c5_&  
  43 1501 待摊费用 fees to be apportioned U9jdb9 |  
  45 1521 持有至到期投资 hold investment due xxA^A  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve rE]Nr ;Ys  
  47 1523 可供出售金融资产 financial assets available for sale g'cVsO)S  
  48 1524 长期股权投资 long-term stock ownership investment RK=Pm7L:`y  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve d:"7Tw2v+  
  50 1526 投资性房地产 investment real eastate 2#/23(Wc  
  51 1531 长期应收款 long-term account receivable 9sI&d  
  52 1541 未实现融资收益 unrealized financing income 3)I]bui  
  54 1601 固定资产 permanent assets mZO-^ct4  
  55 1602 累计折旧 accumulated depreciation n|Ts:>`V  
  56 1603 固定资产减值准备permanent assets reduction reserve sDAP '&  
  57 1604 在建工程 construction in process $9P=  
  58 1605 工程物资 engineer material (2UA,  
  59 1606 固定资产清理 disposal of fixed assets -[}Aka,f!  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing m^ Epw4eg  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing H3 -? cy  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture QAAuFZs  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture +\$c_9|C+  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture z[6avW"q  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation ;e.8EL  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation &XCP@@T  
  67 1701 无形资产 intangible assets wY ??#pS  
  68 1702 累计摊销 accumulated amortization i[I&m]N  
  69 1703 无形资产减值准备 intangible assets reduction reserve Uz~B`  
  70 1711 商誉 business reputation -*Tf.c  
  71 1801 长期待摊费用 long-term deferred expenses B):ZX#  
  72 1811 递延所得税资产 deferred income tax assets bR,Es~n  
  73 1901 待处理财产损溢 waiting assets profit and loss [XttT  
  二、负债类 debt group eK5~YM:o  
  74 2001 短期借款 short-term loan h=\1ZQKC)  
  81 2101 交易性金融负债 transaction financial liabilities  fef y`J  
  83 2201 应付票据 notes payable B!&y>Z^$  
  84 2202 应付账款 account payable ^4NRmlb  
  85 2205 预收账款 item received in advance %a|Qw(4 \  
  86 2211 应付职工薪酬 employee pay payable N;,zPWa  
  87 2221 应交税费 tax payable p3Ozfk  
  88 2231 应付股利 dividend payable zliMG=6  
  89 2232 应付利息 interest payable /q}(KJX  
  90 2241 其他应付款 other account payable -v-kFzu  
  97 2401 预提费用 withholding expenses ?|WoNA~j}`  
  98 2411 预计负债 estimated liabilities Bex;!1  
  99 2501 递延收益 deferred income `\|tXl.  
  100 2601 长期借款 money borrowed for long term yYSmmgrX0  
  101 2602 长期债券 long-term bond w,up`W7,  
  106 2801 长期应付款 long-term account payable p(nO~I2E  
  107 2802 未确认融资费用 unacknowledged financial charges #d*0 )w  
  108 2811 专项应付款 special accounts payable -2!S>P Zs  
  109 2901 递延所得税负债 deferred income tax liabilities Z=Cw7E  
  三、共同类 J9OL>!J  
  112 3101 衍生工具 derivative tool LT>_Y`5>  
  113 3201 套期工具 arbitrage tool [V qiF~o,  
  114 3202 被套期项目 arbitrage project A+GRTwj  
  四、所有者权益类 zyO=x 4U8  
  115 4001 实收资本 paid-up capital DaJ,( DJY  
  116 4002 资本公积 contributed surplus dNY'uv&Y  
  117 4101 盈余公积 earned surplus L)&^Pu  
  119 4103 本年利润 profit for the current year e$_gOwB  
  120 4104 利润分配 allocation of profits i/I  
  121 4201 库存股 treasury stock CM$&XJzva  
  五、成本类 wN10Drc   
  122 5001 生产成本 production cost xQU//kNL  
  123 5101 制造费用 cost of production 4w'&:k47   
  124 5201 劳务成本 service cost d}tmZ*q  
  125 5301 研发支出 research and development expenditures 6" Lyv  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor s,f2[6\Y  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor EpKZ.lCU  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor %rJDpB{  
  六、损益类 $]Ix(7@W  
  129 6001 主营业务收入 main business income i7PS=]TK\  
  130 6011 利息收入 金融共用​ interest income financial sharing SXYwhID=  
  135 6051 其他业务收入 other business income GD)paTwO<  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Er|&4-9  
  137 6101 公允价值变动损益 sound value flexible loss and profit }!k?.(hpE  
  138 6111 投资收益 income on investment H ?9Bo!  
  142 6301 营业外收入 nonrevenue receipt ) B +o F7  
  143 6401 主营业务成本 main business cost O`1!&XT{x  
  144 6402 其他业务支出 other business expense R.2i%cU  
  145 6405 营业税金及附加 business tariff and annex aMGh$\Pg  
  146 6411 利息支出 金融共用 interest expense financial sharing QI U%!9Y  
  155 6601 销售费用 marketing cost a%BC{XX  
  156 6602 管理费用 managing cost uL-kihV:-  
  157 6603 财务费用 financial cost rir,|y,  
  158 6604 勘探费用 exploration expense 7P}l^WX  
  159 6701 资产减值损失 loss from asset devaluation 0tL5t7/Gr  
  160 6711 营业外支出 nonoperating expense llR5qq=t  
  161 6801 所得税 income tax t( V 2  
  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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