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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 sf )ojq6s  
  1 1001 库存现金 cash on hand 7 zo)t1H1  
  2 1002 银行存款 bank deposit MDn+K#p  
  5 1015 其他货币资金 other monetary capital H }w"4s  
  9 1101 交易性金融资产 transaction monetary assets i( P/=B  
  11 1121 应收票据 notes receivable g&9E>wT  
  12 1122 应收账款 Account receivable ~>u]ow=  
  13 1123 预付账款 account prepaid V^fSrW]  
  14 1131 应收股利 dividend receivable >^}nk04  
  15 1132 应收利息 accrued interest receivable Q WVH4rg  
  21 1231 其他应收款 accounts receivable-others &Fo)ea  
  22 1241 坏账准备 had debts reserve )D\cm7WX^[  
  28 1401 材料采购 procurement of materials 7 j$ |fS  
  29 1402 在途物资 materials in transit <Y~?G:v6+  
  30 1403 原材料 raw materials AffVah2o:  
  32 1406 库存商品 commodity stocks \l!^6G|c  
  33 1407 发出商品 goods in transit #U45H.Rz  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 8m,PsUp7  
  42 1461 存货跌价准备 reserve against stock price declining @8WG  
  43 1501 待摊费用 fees to be apportioned _/;k ;$gDp  
  45 1521 持有至到期投资 hold investment due `L p3snS  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve T \%{zz_(  
  47 1523 可供出售金融资产 financial assets available for sale 5sJi- ^  
  48 1524 长期股权投资 long-term stock ownership investment '}\{4Q st  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve hz#S b~g  
  50 1526 投资性房地产 investment real eastate @y:mj \J9  
  51 1531 长期应收款 long-term account receivable ) 6mx\t  
  52 1541 未实现融资收益 unrealized financing income k^3 ?Z2a  
  54 1601 固定资产 permanent assets [ pMJ9 d$  
  55 1602 累计折旧 accumulated depreciation s/[15  
  56 1603 固定资产减值准备permanent assets reduction reserve o('W2Bs-o  
  57 1604 在建工程 construction in process P<P4*cOV  
  58 1605 工程物资 engineer material 7^$PauAv  
  59 1606 固定资产清理 disposal of fixed assets K..L8#SC  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing DVCO( fz  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing mXZOkx{  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture tY$ .(2Ua  
  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 +g36,!q  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture `:WVp~fn  
  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 4T#B7wVoM  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation v%Rc wVt|  
  67 1701 无形资产 intangible assets vqh@)B+)  
  68 1702 累计摊销 accumulated amortization Ju5<wjQR\  
  69 1703 无形资产减值准备 intangible assets reduction reserve H':dLR  
  70 1711 商誉 business reputation _nw=^zS  
  71 1801 长期待摊费用 long-term deferred expenses !(\OT  
  72 1811 递延所得税资产 deferred income tax assets dhl[JC~ _  
  73 1901 待处理财产损溢 waiting assets profit and loss 6GVj13Nr  
  二、负债类 debt group |k5uVhN  
  74 2001 短期借款 short-term loan o6f^DG3*  
  81 2101 交易性金融负债 transaction financial liabilities nLK%5C  
  83 2201 应付票据 notes payable 0{|ib !  
  84 2202 应付账款 account payable uv*OiB"  
  85 2205 预收账款 item received in advance sO7$b@"u.  
  86 2211 应付职工薪酬 employee pay payable z_fR?~$N2  
  87 2221 应交税费 tax payable ?D P]#9/4  
  88 2231 应付股利 dividend payable 7{=<_  
  89 2232 应付利息 interest payable !>XG$-$`Z  
  90 2241 其他应付款 other account payable MGn:Gj"d  
  97 2401 预提费用 withholding expenses KQsS)ju  
  98 2411 预计负债 estimated liabilities X h==F:  
  99 2501 递延收益 deferred income v=Ep  
  100 2601 长期借款 money borrowed for long term C~o6]'+F_  
  101 2602 长期债券 long-term bond I!bzvPJ]xc  
  106 2801 长期应付款 long-term account payable  _Y@'<S.  
  107 2802 未确认融资费用 unacknowledged financial charges F 7+Gt Ed  
  108 2811 专项应付款 special accounts payable ?>47!):-*  
  109 2901 递延所得税负债 deferred income tax liabilities rAqg<fR*  
  三、共同类 f(q^R  
  112 3101 衍生工具 derivative tool >o{ (f  
  113 3201 套期工具 arbitrage tool q 4_&C&7  
  114 3202 被套期项目 arbitrage project d R2#n  
  四、所有者权益类 rg U$&O  
  115 4001 实收资本 paid-up capital ?_9cFo59:  
  116 4002 资本公积 contributed surplus 9k.LV/Y  
  117 4101 盈余公积 earned surplus ?8wFT!J  
  119 4103 本年利润 profit for the current year 75vd ]45as  
  120 4104 利润分配 allocation of profits S9X~<!]  
  121 4201 库存股 treasury stock %XGwQB$zk8  
  五、成本类 rtcY(5Q  
  122 5001 生产成本 production cost kM>0>fkjE  
  123 5101 制造费用 cost of production N*JWd  
  124 5201 劳务成本 service cost Zab5"JR  
  125 5301 研发支出 research and development expenditures b6!?K!imT  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor kE QT[Lo  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ,2u-<8  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor U+sAEN_e k  
  六、损益类 |YjuaXd7N  
  129 6001 主营业务收入 main business income 0 6 1@N=p8  
  130 6011 利息收入 金融共用​ interest income financial sharing *,1^{mb  
  135 6051 其他业务收入 other business income PQAN,d  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance {xr!H-9ZAA  
  137 6101 公允价值变动损益 sound value flexible loss and profit l= 5kd.{  
  138 6111 投资收益 income on investment ?}^e,.M0?s  
  142 6301 营业外收入 nonrevenue receipt SZJ~ktXC-V  
  143 6401 主营业务成本 main business cost _[h1SAJ  
  144 6402 其他业务支出 other business expense K V ^ `  
  145 6405 营业税金及附加 business tariff and annex P(fTlrb  
  146 6411 利息支出 金融共用 interest expense financial sharing O6gI%Jdp  
  155 6601 销售费用 marketing cost MO)N0{.b  
  156 6602 管理费用 managing cost Er} xB~<t  
  157 6603 财务费用 financial cost "^~f.N  
  158 6604 勘探费用 exploration expense 30]? Jz6m  
  159 6701 资产减值损失 loss from asset devaluation UMUr"-l =  
  160 6711 营业外支出 nonoperating expense c>d+q9M  
  161 6801 所得税 income tax %t M]|!yw  
  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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