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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 iGQ n/Xdo  
  1 1001 库存现金 cash on hand ] EV`dIk  
  2 1002 银行存款 bank deposit l"?]BC~  
  5 1015 其他货币资金 other monetary capital ,aYU$~o#  
  9 1101 交易性金融资产 transaction monetary assets Q.>/*8R;  
  11 1121 应收票据 notes receivable +|M{I= 8  
  12 1122 应收账款 Account receivable 1zR/HT  
  13 1123 预付账款 account prepaid x36NL^  
  14 1131 应收股利 dividend receivable ofl'G]/$+  
  15 1132 应收利息 accrued interest receivable 8}9Ob~on  
  21 1231 其他应收款 accounts receivable-others YVJ+' A=|  
  22 1241 坏账准备 had debts reserve |thad!?  
  28 1401 材料采购 procurement of materials 8e N%sm  
  29 1402 在途物资 materials in transit }*Dd/'2+1  
  30 1403 原材料 raw materials xLZMpP5c  
  32 1406 库存商品 commodity stocks {Bc#?n  
  33 1407 发出商品 goods in transit !&\meS{  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles "TUPYFK9  
  42 1461 存货跌价准备 reserve against stock price declining u5/t2}^T  
  43 1501 待摊费用 fees to be apportioned iW":DOdi_  
  45 1521 持有至到期投资 hold investment due E"ZEo9y@^  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 9Dy)nm^  
  47 1523 可供出售金融资产 financial assets available for sale #*\Ry/9Q  
  48 1524 长期股权投资 long-term stock ownership investment .dt#2a_5q  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 22PGWSQ  
  50 1526 投资性房地产 investment real eastate c'xUJhEL  
  51 1531 长期应收款 long-term account receivable QT7_x`#J~o  
  52 1541 未实现融资收益 unrealized financing income cu:-MpE  
  54 1601 固定资产 permanent assets #*+;B93 )  
  55 1602 累计折旧 accumulated depreciation ?${V{=)*X'  
  56 1603 固定资产减值准备permanent assets reduction reserve |E? ,xWN  
  57 1604 在建工程 construction in process -S`TEX  
  58 1605 工程物资 engineer material F@Pem  
  59 1606 固定资产清理 disposal of fixed assets A}gYc c85Z  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 8b{U tT  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing iY}QgB< M  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture M&eQ=vew.  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture nhp)yW  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Q})t<l+L  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation ?{?Vy9'B  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation _ \_3s  
  67 1701 无形资产 intangible assets :l4^iSf  
  68 1702 累计摊销 accumulated amortization 8 H,_vf  
  69 1703 无形资产减值准备 intangible assets reduction reserve rA[nUJ,  
  70 1711 商誉 business reputation <xXiJU+  
  71 1801 长期待摊费用 long-term deferred expenses <\+Po<)3j  
  72 1811 递延所得税资产 deferred income tax assets Zp^)_ 0  
  73 1901 待处理财产损溢 waiting assets profit and loss |&9 tU  
  二、负债类 debt group `CPZPp,l6`  
  74 2001 短期借款 short-term loan P Q6T| >  
  81 2101 交易性金融负债 transaction financial liabilities *X%?3"WH8  
  83 2201 应付票据 notes payable t>XZ 3  
  84 2202 应付账款 account payable (H'_KPK  
  85 2205 预收账款 item received in advance [5x+aW%ql  
  86 2211 应付职工薪酬 employee pay payable [SKP|`I>I  
  87 2221 应交税费 tax payable ^ b=5 6~[  
  88 2231 应付股利 dividend payable 2Y9y5[K,F)  
  89 2232 应付利息 interest payable 5dbX%e_OP  
  90 2241 其他应付款 other account payable -$xKv4  
  97 2401 预提费用 withholding expenses D%6ir*%T  
  98 2411 预计负债 estimated liabilities >+zAWK9  
  99 2501 递延收益 deferred income ,oC= {^l{  
  100 2601 长期借款 money borrowed for long term @>d&5}F_>{  
  101 2602 长期债券 long-term bond }]uB? +c  
  106 2801 长期应付款 long-term account payable =c :lS&B  
  107 2802 未确认融资费用 unacknowledged financial charges Sr4dY`V*:z  
  108 2811 专项应付款 special accounts payable rOs)B21/  
  109 2901 递延所得税负债 deferred income tax liabilities P9 W<gIO  
  三、共同类 ;JMOsn}8  
  112 3101 衍生工具 derivative tool Wh#os,U $  
  113 3201 套期工具 arbitrage tool 9|us<k  
  114 3202 被套期项目 arbitrage project se4w~\/  
  四、所有者权益类 aa%Yk"V @  
  115 4001 实收资本 paid-up capital MBnK&GS  
  116 4002 资本公积 contributed surplus @SX%? mk8G  
  117 4101 盈余公积 earned surplus gvow\9{|C  
  119 4103 本年利润 profit for the current year }Z~pfm_S  
  120 4104 利润分配 allocation of profits -U/I'RDLEz  
  121 4201 库存股 treasury stock ;mCGh~?G  
  五、成本类 V2WUM+`uT  
  122 5001 生产成本 production cost < P?3GT/  
  123 5101 制造费用 cost of production ,Y 78Q  
  124 5201 劳务成本 service cost &!3VqHQ`  
  125 5301 研发支出 research and development expenditures >[A6 5q'  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor U'f$YVc  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor g_-?h&W  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor HYa$EE2  
  六、损益类 Pf^Ly 97  
  129 6001 主营业务收入 main business income \@iOnRuHn9  
  130 6011 利息收入 金融共用​ interest income financial sharing f(@"[-[  
  135 6051 其他业务收入 other business income 7]<F>97  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance wj5qQ ]WC  
  137 6101 公允价值变动损益 sound value flexible loss and profit *!wO:< -  
  138 6111 投资收益 income on investment ?=pZmvQg  
  142 6301 营业外收入 nonrevenue receipt  0jip::x  
  143 6401 主营业务成本 main business cost ifgr<QlG  
  144 6402 其他业务支出 other business expense >*<6 zQf  
  145 6405 营业税金及附加 business tariff and annex < e7<t9  
  146 6411 利息支出 金融共用 interest expense financial sharing _E x*%Qf.  
  155 6601 销售费用 marketing cost v e6N  
  156 6602 管理费用 managing cost lE VQA*u[  
  157 6603 财务费用 financial cost 8Izn'>"  
  158 6604 勘探费用 exploration expense \E ? iw.}  
  159 6701 资产减值损失 loss from asset devaluation I8pv:>EhC  
  160 6711 营业外支出 nonoperating expense gKm@B{rC  
  161 6801 所得税 income tax $Hl+iF4j<  
  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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