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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
w NH9WG  
  一、资产类 jYWw.g<  
  1 1001 库存现金 cash on hand iK!dr1:wSw  
  2 1002 银行存款 bank deposit 'M8aW!~  
  5 1015 其他货币资金 other monetary capital xP{-19s1]  
  9 1101 交易性金融资产 transaction monetary assets xW>ySEf  
  11 1121 应收票据 notes receivable , /&Z3e  
  12 1122 应收账款 Account receivable _gW{gLYyJ  
  13 1123 预付账款 account prepaid qD-fw-,:  
  14 1131 应收股利 dividend receivable <F7V=Er  
  15 1132 应收利息 accrued interest receivable |3;(~a)%  
  21 1231 其他应收款 accounts receivable-others =_ y\Y@J  
  22 1241 坏账准备 had debts reserve  7^MX l  
  28 1401 材料采购 procurement of materials txq~+'A:+  
  29 1402 在途物资 materials in transit R \5Vq$Q  
  30 1403 原材料 raw materials CWi8Fv  
  32 1406 库存商品 commodity stocks B'}"AC"  
  33 1407 发出商品 goods in transit Nb;H`<JP  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles =Vb~s+YW  
  42 1461 存货跌价准备 reserve against stock price declining 2n|CD|V$ux  
  43 1501 待摊费用 fees to be apportioned \i ru7'S  
  45 1521 持有至到期投资 hold investment due s<vs:jna  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve :)IV!_>'d  
  47 1523 可供出售金融资产 financial assets available for sale ]p]UTCo!'  
  48 1524 长期股权投资 long-term stock ownership investment 5M:D?9E+  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve L-\ =J  
  50 1526 投资性房地产 investment real eastate ]JjK#eh  
  51 1531 长期应收款 long-term account receivable XP-C  
  52 1541 未实现融资收益 unrealized financing income Es.nHN^]%K  
  54 1601 固定资产 permanent assets sDC*J \X  
  55 1602 累计折旧 accumulated depreciation VFj(M j`}G  
  56 1603 固定资产减值准备permanent assets reduction reserve uZIJoT  
  57 1604 在建工程 construction in process _D,eyP9P  
  58 1605 工程物资 engineer material m`6VKp{YD  
  59 1606 固定资产清理 disposal of fixed assets 40#9]=;}  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing mS%4gx~~_n  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing +Ok%e.\ZM  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture uS<_4A;sD,  
  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 %NajFjBI  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture /L v1$~  
  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 e1/sqXWo  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation &yIGr` ;  
  67 1701 无形资产 intangible assets g97]Y1g  
  68 1702 累计摊销 accumulated amortization SfB8!V|;  
  69 1703 无形资产减值准备 intangible assets reduction reserve zO~9zlik  
  70 1711 商誉 business reputation *Zbuq8>  
  71 1801 长期待摊费用 long-term deferred expenses t-7og;^8k  
  72 1811 递延所得税资产 deferred income tax assets ^jD1vUL 2:  
  73 1901 待处理财产损溢 waiting assets profit and loss DlTR|(AL  
  二、负债类 debt group rzeLx Wt  
  74 2001 短期借款 short-term loan >w|*ei:@S  
  81 2101 交易性金融负债 transaction financial liabilities =X(%Svnp  
  83 2201 应付票据 notes payable g "hJ{{<  
  84 2202 应付账款 account payable E m{aM  
  85 2205 预收账款 item received in advance )oU)}asY  
  86 2211 应付职工薪酬 employee pay payable TDNf)Mm  
  87 2221 应交税费 tax payable t'1Y@e  
  88 2231 应付股利 dividend payable 9}P" ^N  
  89 2232 应付利息 interest payable vF4]u x&  
  90 2241 其他应付款 other account payable v]"L]/"  
  97 2401 预提费用 withholding expenses qpp/8M  
  98 2411 预计负债 estimated liabilities bw4oLu?  
  99 2501 递延收益 deferred income h#qN+qt}  
  100 2601 长期借款 money borrowed for long term  jz'<  
  101 2602 长期债券 long-term bond PmX2[7  
  106 2801 长期应付款 long-term account payable _P7tnXww  
  107 2802 未确认融资费用 unacknowledged financial charges 9$1)k;ChP/  
  108 2811 专项应付款 special accounts payable \9{F5S z  
  109 2901 递延所得税负债 deferred income tax liabilities Ev9 >@~^  
  三、共同类 'Ot,H_pE  
  112 3101 衍生工具 derivative tool }#`:Qb \U  
  113 3201 套期工具 arbitrage tool oxz{ ejd{  
  114 3202 被套期项目 arbitrage project {i [y9  
  四、所有者权益类 gfa[4 z  
  115 4001 实收资本 paid-up capital xJwG=$o  
  116 4002 资本公积 contributed surplus /rc%O*R  
  117 4101 盈余公积 earned surplus r8/l P}(F  
  119 4103 本年利润 profit for the current year kH948<fk3  
  120 4104 利润分配 allocation of profits )R2XU  
  121 4201 库存股 treasury stock 1X1 N tS @  
  五、成本类 +T{'V^  
  122 5001 生产成本 production cost ZcE_f>KV  
  123 5101 制造费用 cost of production ;xYNX  
  124 5201 劳务成本 service cost :a AEJ  
  125 5301 研发支出 research and development expenditures kv{}C)kt3  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor c64v,Hj9  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ,*svtw:2')  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor _D, ;MB&7  
  六、损益类 ]wVk+%e  
  129 6001 主营业务收入 main business income 39i9wrP  
  130 6011 利息收入 金融共用​ interest income financial sharing [bz T& o  
  135 6051 其他业务收入 other business income <|B1wa:|  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance tY|8s]{2  
  137 6101 公允价值变动损益 sound value flexible loss and profit GW^,g@%C  
  138 6111 投资收益 income on investment !CTxVLl"F  
  142 6301 营业外收入 nonrevenue receipt ]0V}D,V($  
  143 6401 主营业务成本 main business cost Qdk6Qubi!  
  144 6402 其他业务支出 other business expense `# P$ ]:  
  145 6405 营业税金及附加 business tariff and annex :[l\@>H1tX  
  146 6411 利息支出 金融共用 interest expense financial sharing U(>4s]O6  
  155 6601 销售费用 marketing cost NAC_pM&B  
  156 6602 管理费用 managing cost o{:xp r=(  
  157 6603 财务费用 financial cost }_'IE1bA  
  158 6604 勘探费用 exploration expense A^\.Z4=d"  
  159 6701 资产减值损失 loss from asset devaluation =='Td[  
  160 6711 营业外支出 nonoperating expense <UP m=Hb  
  161 6801 所得税 income tax r=uN9ro  
  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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