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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 + 65<|0  
  1 1001 库存现金 cash on hand )56L`5#tS  
  2 1002 银行存款 bank deposit O U9{Y9e  
  5 1015 其他货币资金 other monetary capital Zm|il9y4m  
  9 1101 交易性金融资产 transaction monetary assets &e#pL`N  
  11 1121 应收票据 notes receivable 2`ERrh^i"  
  12 1122 应收账款 Account receivable a HI~@  
  13 1123 预付账款 account prepaid s?nj@:4  
  14 1131 应收股利 dividend receivable +9' )G-`qj  
  15 1132 应收利息 accrued interest receivable f`\J%9U_O  
  21 1231 其他应收款 accounts receivable-others 7Wiwnv_"  
  22 1241 坏账准备 had debts reserve }g%&}`%'  
  28 1401 材料采购 procurement of materials [xDIK8d:I  
  29 1402 在途物资 materials in transit RC8-6s& ln  
  30 1403 原材料 raw materials  :J)^gc  
  32 1406 库存商品 commodity stocks QV*la=j/  
  33 1407 发出商品 goods in transit ^{++h?cS)  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 98_os2`  
  42 1461 存货跌价准备 reserve against stock price declining $[J\sokpY  
  43 1501 待摊费用 fees to be apportioned rEU1 VvE  
  45 1521 持有至到期投资 hold investment due R_Bf JD.  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve rfZg  
  47 1523 可供出售金融资产 financial assets available for sale 9+5F(pd(  
  48 1524 长期股权投资 long-term stock ownership investment Ml +f3 #HP  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 6G-XZko~a  
  50 1526 投资性房地产 investment real eastate &;Go CU Le  
  51 1531 长期应收款 long-term account receivable T).}~i;!  
  52 1541 未实现融资收益 unrealized financing income P5"B 7>L:  
  54 1601 固定资产 permanent assets O U mZ|  
  55 1602 累计折旧 accumulated depreciation +OB&PE  
  56 1603 固定资产减值准备permanent assets reduction reserve L9whgXD  
  57 1604 在建工程 construction in process {z'Gg  
  58 1605 工程物资 engineer material Ag1nxV1M$  
  59 1606 固定资产清理 disposal of fixed assets *y> |  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing xelh!AtE  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing _,-\;  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture _tO2PI L@Z  
  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 Vr&v:8:wb  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture tfe'].uT  
  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 2 "Y=*s  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation BMhuM~?(  
  67 1701 无形资产 intangible assets 0XL[4[LdA  
  68 1702 累计摊销 accumulated amortization EVbDI yFn  
  69 1703 无形资产减值准备 intangible assets reduction reserve gJzS,g1]  
  70 1711 商誉 business reputation ^$lsmF]^  
  71 1801 长期待摊费用 long-term deferred expenses `R$bx 64  
  72 1811 递延所得税资产 deferred income tax assets \l 3M\$oS>  
  73 1901 待处理财产损溢 waiting assets profit and loss TR{dNO!q  
  二、负债类 debt group [@s5v  
  74 2001 短期借款 short-term loan 6M8(KN^  
  81 2101 交易性金融负债 transaction financial liabilities r8L'C  
  83 2201 应付票据 notes payable H329P* P  
  84 2202 应付账款 account payable [3W+h1  
  85 2205 预收账款 item received in advance Fd9Z7C  
  86 2211 应付职工薪酬 employee pay payable jH4Wu`r;m  
  87 2221 应交税费 tax payable m$ q*  
  88 2231 应付股利 dividend payable / B  
  89 2232 应付利息 interest payable j!`2Z@  
  90 2241 其他应付款 other account payable =iPQ\_ON@  
  97 2401 预提费用 withholding expenses cuQ=bRIb  
  98 2411 预计负债 estimated liabilities ]PXpzruy  
  99 2501 递延收益 deferred income 8L(KdDY  
  100 2601 长期借款 money borrowed for long term H Sk}09GV  
  101 2602 长期债券 long-term bond n L!nzA  
  106 2801 长期应付款 long-term account payable w~*"mZaG  
  107 2802 未确认融资费用 unacknowledged financial charges s-xby~  
  108 2811 专项应付款 special accounts payable ~9+\  
  109 2901 递延所得税负债 deferred income tax liabilities aeF^&F0  
  三、共同类 W-ECmw(  
  112 3101 衍生工具 derivative tool .'N#qs_  
  113 3201 套期工具 arbitrage tool G{oM2`c'#8  
  114 3202 被套期项目 arbitrage project cY*lsBo  
  四、所有者权益类 cV)~%e/  
  115 4001 实收资本 paid-up capital <3Hu(Jx<O  
  116 4002 资本公积 contributed surplus MMUw+jM4  
  117 4101 盈余公积 earned surplus JTB5#S4W  
  119 4103 本年利润 profit for the current year eM`"$xc Oe  
  120 4104 利润分配 allocation of profits \(ZOt.3!J  
  121 4201 库存股 treasury stock r7p>`>_Q\  
  五、成本类 sQe>LNp,G  
  122 5001 生产成本 production cost @;z}Hk0A  
  123 5101 制造费用 cost of production n7Ia8?8-l  
  124 5201 劳务成本 service cost jDc5p3D&[]  
  125 5301 研发支出 research and development expenditures <$ Ar*<,6  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor T/C1x9=?  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor V|fs"HY  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor \6${Na' \  
  六、损益类 n _*k e  
  129 6001 主营业务收入 main business income pc%_:>  
  130 6011 利息收入 金融共用​ interest income financial sharing 5ERycC y  
  135 6051 其他业务收入 other business income }mC-SC)oSi  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance hw&R .F  
  137 6101 公允价值变动损益 sound value flexible loss and profit 4<&`\<jZ  
  138 6111 投资收益 income on investment _ #+~#U%5n  
  142 6301 营业外收入 nonrevenue receipt s0"1W"7vh  
  143 6401 主营业务成本 main business cost f"5vpU^5*  
  144 6402 其他业务支出 other business expense QY<2i-A  
  145 6405 营业税金及附加 business tariff and annex lU.@! rGbw  
  146 6411 利息支出 金融共用 interest expense financial sharing O(P G"c  
  155 6601 销售费用 marketing cost =6TD3k6(2  
  156 6602 管理费用 managing cost &a p{|>3  
  157 6603 财务费用 financial cost ^1S(6'a#  
  158 6604 勘探费用 exploration expense Vj"B#  
  159 6701 资产减值损失 loss from asset devaluation eg-,;X#  
  160 6711 营业外支出 nonoperating expense ``}EbOMG  
  161 6801 所得税 income tax X ] &Q^  
  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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