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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 +|.6xC7U  
  1 1001 库存现金 cash on hand >$_@p(w  
  2 1002 银行存款 bank deposit 4=ZN4=(_[  
  5 1015 其他货币资金 other monetary capital SVi{B*  
  9 1101 交易性金融资产 transaction monetary assets uE&2M>2  
  11 1121 应收票据 notes receivable g acE?bW'  
  12 1122 应收账款 Account receivable ^03M~ SNCj  
  13 1123 预付账款 account prepaid ;s w3MRJ  
  14 1131 应收股利 dividend receivable ZnRE:=  
  15 1132 应收利息 accrued interest receivable %VGQ{:  
  21 1231 其他应收款 accounts receivable-others Wq/0}W.  
  22 1241 坏账准备 had debts reserve cE3V0voSw1  
  28 1401 材料采购 procurement of materials D|"^ :Gi  
  29 1402 在途物资 materials in transit jHM}({)-  
  30 1403 原材料 raw materials z{G@t0q  
  32 1406 库存商品 commodity stocks ufXU  
  33 1407 发出商品 goods in transit ziG]BZ  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Kz9h{ Tu4  
  42 1461 存货跌价准备 reserve against stock price declining ZN-5W|' O  
  43 1501 待摊费用 fees to be apportioned IjrjLp[z$  
  45 1521 持有至到期投资 hold investment due #brV{dHV,  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve Z=y^9]  
  47 1523 可供出售金融资产 financial assets available for sale Fhbp,CX4p  
  48 1524 长期股权投资 long-term stock ownership investment Tsl0$(2W  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Avo"jN*<d  
  50 1526 投资性房地产 investment real eastate QTuj v<|  
  51 1531 长期应收款 long-term account receivable t C'@yX  
  52 1541 未实现融资收益 unrealized financing income DX4"}w  
  54 1601 固定资产 permanent assets q)KLf\  
  55 1602 累计折旧 accumulated depreciation zoO9N oUHW  
  56 1603 固定资产减值准备permanent assets reduction reserve 2ZZF hj  
  57 1604 在建工程 construction in process CsW*E,|xyP  
  58 1605 工程物资 engineer material +}@6V4BRn  
  59 1606 固定资产清理 disposal of fixed assets x $=-lB  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing parc\]M  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing A]CO Ysc  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture S !wY6z  
  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 d&[.=M\E8  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture K#oF=4_/|  
  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  C#x9RW  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation T<=]Vg)^r"  
  67 1701 无形资产 intangible assets @Zd/>'  
  68 1702 累计摊销 accumulated amortization czHbdEh  
  69 1703 无形资产减值准备 intangible assets reduction reserve *Mr?}_,X*  
  70 1711 商誉 business reputation 6K zdWT  
  71 1801 长期待摊费用 long-term deferred expenses "lJ [H=\  
  72 1811 递延所得税资产 deferred income tax assets @ I$;  
  73 1901 待处理财产损溢 waiting assets profit and loss y vz2eAXa  
  二、负债类 debt group , ,=7deR  
  74 2001 短期借款 short-term loan 0/Wo":R:  
  81 2101 交易性金融负债 transaction financial liabilities p .^#mN  
  83 2201 应付票据 notes payable drZ1D s  
  84 2202 应付账款 account payable xX]92Q  
  85 2205 预收账款 item received in advance (1my9k5C  
  86 2211 应付职工薪酬 employee pay payable HX]pcX^K  
  87 2221 应交税费 tax payable A&~<qgBTp  
  88 2231 应付股利 dividend payable >9v?p=  
  89 2232 应付利息 interest payable .`ppp!:a4  
  90 2241 其他应付款 other account payable H _%yh,L  
  97 2401 预提费用 withholding expenses M!ra3Y  
  98 2411 预计负债 estimated liabilities :U7m@3czU  
  99 2501 递延收益 deferred income 5wws8w  
  100 2601 长期借款 money borrowed for long term Rr'^l ]  
  101 2602 长期债券 long-term bond 8v)PDO~D}A  
  106 2801 长期应付款 long-term account payable -bHfo%"^TT  
  107 2802 未确认融资费用 unacknowledged financial charges 8I'Am"bc \  
  108 2811 专项应付款 special accounts payable 3)J0f+M>dv  
  109 2901 递延所得税负债 deferred income tax liabilities `Oc`I9  
  三、共同类 ' h6Vj6  
  112 3101 衍生工具 derivative tool u,6 'yB'u  
  113 3201 套期工具 arbitrage tool 'e( `2  
  114 3202 被套期项目 arbitrage project z mxrz[  
  四、所有者权益类 cO#e AQf7  
  115 4001 实收资本 paid-up capital v&>TU(x\H  
  116 4002 资本公积 contributed surplus UJ'}p&E  
  117 4101 盈余公积 earned surplus kXq*Jq  
  119 4103 本年利润 profit for the current year MpV6Vbp  
  120 4104 利润分配 allocation of profits * 1L;%u| [  
  121 4201 库存股 treasury stock N2"4dVV;  
  五、成本类 bD[6) ITg  
  122 5001 生产成本 production cost 7x%0 ^~/n  
  123 5101 制造费用 cost of production pEjA*6v|,  
  124 5201 劳务成本 service cost 3huT T"G  
  125 5301 研发支出 research and development expenditures 6c3+q+#J2  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor \@kY2,I V  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor p1=sDsLL  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 1f 0"z1   
  六、损益类 ]Qp0|45=  
  129 6001 主营业务收入 main business income -L/5Nbup  
  130 6011 利息收入 金融共用​ interest income financial sharing ^ftZ{uA  
  135 6051 其他业务收入 other business income ~%4#R4&  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance i6[,m*q~2x  
  137 6101 公允价值变动损益 sound value flexible loss and profit Aa5IccR  
  138 6111 投资收益 income on investment <dTo-P  
  142 6301 营业外收入 nonrevenue receipt >9f-zv(n  
  143 6401 主营业务成本 main business cost 8VLr*83~8  
  144 6402 其他业务支出 other business expense K5Fzmo a  
  145 6405 营业税金及附加 business tariff and annex m7 !Fb  
  146 6411 利息支出 金融共用 interest expense financial sharing 1anV!&a<K(  
  155 6601 销售费用 marketing cost 'M\ou}P  
  156 6602 管理费用 managing cost g]C+uj^  
  157 6603 财务费用 financial cost snTj!rV/_  
  158 6604 勘探费用 exploration expense Gb%PBg}HH  
  159 6701 资产减值损失 loss from asset devaluation ZYBNS~Q  
  160 6711 营业外支出 nonoperating expense \Z^K=K(|  
  161 6801 所得税 income tax {M]m cRB(  
  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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