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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
6 2*p*t  
  一、资产类 \rpXG9  
  1 1001 库存现金 cash on hand S SQB1c  
  2 1002 银行存款 bank deposit ,K W IuCU;  
  5 1015 其他货币资金 other monetary capital <u_ vL WS  
  9 1101 交易性金融资产 transaction monetary assets BjSd\Ul  
  11 1121 应收票据 notes receivable M*gbA5  
  12 1122 应收账款 Account receivable JGHQzC  
  13 1123 预付账款 account prepaid e,K.bgi  
  14 1131 应收股利 dividend receivable N^Hj%5  
  15 1132 应收利息 accrued interest receivable -F$v`|(O+  
  21 1231 其他应收款 accounts receivable-others 1IPRI<1U  
  22 1241 坏账准备 had debts reserve "@^^niSFl  
  28 1401 材料采购 procurement of materials -HU4Ow  
  29 1402 在途物资 materials in transit ?hmuAgOtbh  
  30 1403 原材料 raw materials :<P3fW  
  32 1406 库存商品 commodity stocks 14pyHMOR  
  33 1407 发出商品 goods in transit xNd p]u  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ?/}N  
  42 1461 存货跌价准备 reserve against stock price declining #E$*PAB  
  43 1501 待摊费用 fees to be apportioned ;F;Vm$  
  45 1521 持有至到期投资 hold investment due 11iV{ h  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ]r\FC\n6e  
  47 1523 可供出售金融资产 financial assets available for sale R>D[I.  
  48 1524 长期股权投资 long-term stock ownership investment @|PUet_pb  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve L$z(&%Nx  
  50 1526 投资性房地产 investment real eastate 3\ {?L  
  51 1531 长期应收款 long-term account receivable ^)p+)5l   
  52 1541 未实现融资收益 unrealized financing income yz<$?G blz  
  54 1601 固定资产 permanent assets (fun,(R6"  
  55 1602 累计折旧 accumulated depreciation #&}j'oD|N  
  56 1603 固定资产减值准备permanent assets reduction reserve ";U#aK1p  
  57 1604 在建工程 construction in process  3 GL,=q  
  58 1605 工程物资 engineer material GIv l|  
  59 1606 固定资产清理 disposal of fixed assets m:D0O]2  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 0N87G}Xu  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 2!_DkE  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture {)n@Rq\=v  
  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 tc0(G~.N  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture /.WIED}>  
  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 ?,`g h}>  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation nX_w F`n"  
  67 1701 无形资产 intangible assets z2lT4SAv+  
  68 1702 累计摊销 accumulated amortization r"9hpZH  
  69 1703 无形资产减值准备 intangible assets reduction reserve IhHKRb[  
  70 1711 商誉 business reputation <U y $b4h  
  71 1801 长期待摊费用 long-term deferred expenses Jsa]RA  
  72 1811 递延所得税资产 deferred income tax assets f>iDq C4  
  73 1901 待处理财产损溢 waiting assets profit and loss =o:1Rc7J  
  二、负债类 debt group 2~l+2..  
  74 2001 短期借款 short-term loan (?x R<]~g*  
  81 2101 交易性金融负债 transaction financial liabilities +bGO"*  
  83 2201 应付票据 notes payable Z<iK(?@O  
  84 2202 应付账款 account payable w\RYxu?  
  85 2205 预收账款 item received in advance #p<(2wN  
  86 2211 应付职工薪酬 employee pay payable -W{ !`<8D  
  87 2221 应交税费 tax payable m al?3*x/  
  88 2231 应付股利 dividend payable 7~~suQ{F4  
  89 2232 应付利息 interest payable -(},%!-_  
  90 2241 其他应付款 other account payable QM'|k6  
  97 2401 预提费用 withholding expenses !>#gm7  
  98 2411 预计负债 estimated liabilities <@$+uZt+  
  99 2501 递延收益 deferred income ;\(LovUy6  
  100 2601 长期借款 money borrowed for long term A%cJ5dF8~  
  101 2602 长期债券 long-term bond [Z2{S-)UM  
  106 2801 长期应付款 long-term account payable `MHixQ;j  
  107 2802 未确认融资费用 unacknowledged financial charges i#aKW'  
  108 2811 专项应付款 special accounts payable 8!{ }WLwb  
  109 2901 递延所得税负债 deferred income tax liabilities ~d3|zlh  
  三、共同类 h[;DRD!Z  
  112 3101 衍生工具 derivative tool PXG@]$~3  
  113 3201 套期工具 arbitrage tool o!lKP>  
  114 3202 被套期项目 arbitrage project qu\U^F  
  四、所有者权益类 "g*`G<W_s  
  115 4001 实收资本 paid-up capital 'ka}x~EF  
  116 4002 资本公积 contributed surplus $Xh5N3  
  117 4101 盈余公积 earned surplus f _Hh"Vh  
  119 4103 本年利润 profit for the current year `oTV)J'~  
  120 4104 利润分配 allocation of profits kCALJRf~d  
  121 4201 库存股 treasury stock g~2=he\C  
  五、成本类 XmaRg{22  
  122 5001 生产成本 production cost 1(pv 3  
  123 5101 制造费用 cost of production DL#y_;#3_  
  124 5201 劳务成本 service cost d)3jkHYEjj  
  125 5301 研发支出 research and development expenditures RG=i74a  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor di(H-=9G62  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor bXeJk]#y  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor  9I:3  
  六、损益类 )%b 5uZ  
  129 6001 主营业务收入 main business income uz I-1@`  
  130 6011 利息收入 金融共用​ interest income financial sharing  6HPuCP  
  135 6051 其他业务收入 other business income XSCcumde!  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance oWx^_wQ-=  
  137 6101 公允价值变动损益 sound value flexible loss and profit ;<*%BtD?  
  138 6111 投资收益 income on investment ^ p7z3ng  
  142 6301 营业外收入 nonrevenue receipt -Mf-8zw8G  
  143 6401 主营业务成本 main business cost >X*G6p  
  144 6402 其他业务支出 other business expense E`.:V<KW/  
  145 6405 营业税金及附加 business tariff and annex (5A8#7a  
  146 6411 利息支出 金融共用 interest expense financial sharing ]9~Il#  
  155 6601 销售费用 marketing cost iJeo d fC  
  156 6602 管理费用 managing cost dq%C~j{v  
  157 6603 财务费用 financial cost (w#)|9Cxm  
  158 6604 勘探费用 exploration expense U%0|LQk5  
  159 6701 资产减值损失 loss from asset devaluation F vTswM>  
  160 6711 营业外支出 nonoperating expense m?gGFxo  
  161 6801 所得税 income tax &grvlK  
  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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