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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
A]|w1nq  
  一、资产类 (fF8)4l  
  1 1001 库存现金 cash on hand UOZ+ &DL,L  
  2 1002 银行存款 bank deposit ]:gW+6w"C  
  5 1015 其他货币资金 other monetary capital Am F[#)90P  
  9 1101 交易性金融资产 transaction monetary assets AO7[SHDZ  
  11 1121 应收票据 notes receivable ^`kwSC  
  12 1122 应收账款 Account receivable QR&e~rks  
  13 1123 预付账款 account prepaid Vg NB^w  
  14 1131 应收股利 dividend receivable Jo { :]:  
  15 1132 应收利息 accrued interest receivable h <4`|Bg+  
  21 1231 其他应收款 accounts receivable-others qYA~Os1e  
  22 1241 坏账准备 had debts reserve gQPw+0w  
  28 1401 材料采购 procurement of materials \n[kzi7  
  29 1402 在途物资 materials in transit 5pJe`}O4  
  30 1403 原材料 raw materials n2K1X!E$  
  32 1406 库存商品 commodity stocks l5T[6C  
  33 1407 发出商品 goods in transit ov_l)vt  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles @[g7\d  
  42 1461 存货跌价准备 reserve against stock price declining D}?p>e|<D  
  43 1501 待摊费用 fees to be apportioned j0e,>X8  
  45 1521 持有至到期投资 hold investment due fxd+0R;f  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ~M}{rl.n=  
  47 1523 可供出售金融资产 financial assets available for sale %V>%AP  
  48 1524 长期股权投资 long-term stock ownership investment Tgz=I4g  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve VM%g QOo<  
  50 1526 投资性房地产 investment real eastate T [SK>z  
  51 1531 长期应收款 long-term account receivable F^.A~{&L  
  52 1541 未实现融资收益 unrealized financing income i#la'ICwJ  
  54 1601 固定资产 permanent assets G!6b )4L-  
  55 1602 累计折旧 accumulated depreciation 6nL^"3@ S!  
  56 1603 固定资产减值准备permanent assets reduction reserve H{Ewj_L  
  57 1604 在建工程 construction in process /JS_gr@DK  
  58 1605 工程物资 engineer material C-y MWr  
  59 1606 固定资产清理 disposal of fixed assets *a Z1 4  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing I> ;{BYPV  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing T`E0_ZU;  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture HEVj K$  
  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 3&y-xZu]  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture BEOPZ[Q|c  
  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 M{L- V  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 3:iEt (iCI  
  67 1701 无形资产 intangible assets UH MJ(.Wa-  
  68 1702 累计摊销 accumulated amortization KUJLx  
  69 1703 无形资产减值准备 intangible assets reduction reserve 1b%Oi.;  
  70 1711 商誉 business reputation {'M<dI$  
  71 1801 长期待摊费用 long-term deferred expenses p3A9 <g  
  72 1811 递延所得税资产 deferred income tax assets [OCjYC`  
  73 1901 待处理财产损溢 waiting assets profit and loss x@OBGKV  
  二、负债类 debt group :(A&8<}-6  
  74 2001 短期借款 short-term loan E:K4k <  
  81 2101 交易性金融负债 transaction financial liabilities q}t]lD %C  
  83 2201 应付票据 notes payable MDF_Xr-hZ  
  84 2202 应付账款 account payable |*c1S -#  
  85 2205 预收账款 item received in advance r!&174DSR1  
  86 2211 应付职工薪酬 employee pay payable 5?^#v  
  87 2221 应交税费 tax payable pWxk^qhe/  
  88 2231 应付股利 dividend payable B $g\;$G  
  89 2232 应付利息 interest payable c-k3<|H`  
  90 2241 其他应付款 other account payable _{jC?rzb  
  97 2401 预提费用 withholding expenses ^.6yzlY  
  98 2411 预计负债 estimated liabilities wY<s  
  99 2501 递延收益 deferred income r &.~ {  
  100 2601 长期借款 money borrowed for long term fB+h( 2N~  
  101 2602 长期债券 long-term bond M=raKb?F  
  106 2801 长期应付款 long-term account payable -zFJ)!/?  
  107 2802 未确认融资费用 unacknowledged financial charges X<,QSTP  
  108 2811 专项应付款 special accounts payable 7Y8~ ")f  
  109 2901 递延所得税负债 deferred income tax liabilities g[(@@TiG  
  三、共同类 |#_p0yPy  
  112 3101 衍生工具 derivative tool _ dAyw  
  113 3201 套期工具 arbitrage tool :6Nb,Hh~  
  114 3202 被套期项目 arbitrage project D\THe-Vtr  
  四、所有者权益类 gk|>E[.  
  115 4001 实收资本 paid-up capital q KD  
  116 4002 资本公积 contributed surplus or*{P=m+R  
  117 4101 盈余公积 earned surplus Pdf-2 Tx  
  119 4103 本年利润 profit for the current year ui>jJ(  
  120 4104 利润分配 allocation of profits }? _KZ)  
  121 4201 库存股 treasury stock Br!;Ac&N  
  五、成本类 <mFDC?j  
  122 5001 生产成本 production cost x#`p.sfVo  
  123 5101 制造费用 cost of production j1;[6XG  
  124 5201 劳务成本 service cost +ALrHFG  
  125 5301 研发支出 research and development expenditures M*0^<e~]F  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor bh@CtnO  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Yk|6?e{+)  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ;8^k=8  
  六、损益类 486\a  
  129 6001 主营业务收入 main business income b WNa6x  
  130 6011 利息收入 金融共用​ interest income financial sharing p9)YRLOh.  
  135 6051 其他业务收入 other business income TX=894{nGh  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance  oE+P=  
  137 6101 公允价值变动损益 sound value flexible loss and profit M )#9Q=<  
  138 6111 投资收益 income on investment S ' $;  
  142 6301 营业外收入 nonrevenue receipt Z4 i))%or  
  143 6401 主营业务成本 main business cost >pp/4Ia!  
  144 6402 其他业务支出 other business expense sm`c9[E  
  145 6405 营业税金及附加 business tariff and annex ,cNe-KJk  
  146 6411 利息支出 金融共用 interest expense financial sharing D>y5&`  
  155 6601 销售费用 marketing cost WOn<;'}M&  
  156 6602 管理费用 managing cost g8.z?Ia#5Z  
  157 6603 财务费用 financial cost ``CM7|)>`  
  158 6604 勘探费用 exploration expense \ UrD%;sq  
  159 6701 资产减值损失 loss from asset devaluation h,$CJdDY]  
  160 6711 营业外支出 nonoperating expense HDV-qYD|O~  
  161 6801 所得税 income tax UDI\o1Rbp  
  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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