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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
DqRLx85d1  
  一、资产类 ::0aY ;D2  
  1 1001 库存现金 cash on hand kz$(V(k<  
  2 1002 银行存款 bank deposit ~.iA`${y%  
  5 1015 其他货币资金 other monetary capital j, Pwket  
  9 1101 交易性金融资产 transaction monetary assets zU=YNrn  
  11 1121 应收票据 notes receivable Q; =6ag'  
  12 1122 应收账款 Account receivable }z8{B3K  
  13 1123 预付账款 account prepaid 8g-P_[>  
  14 1131 应收股利 dividend receivable TS/C p{  
  15 1132 应收利息 accrued interest receivable F ZM2   
  21 1231 其他应收款 accounts receivable-others ]v<d0" 2  
  22 1241 坏账准备 had debts reserve Q +R3H,  
  28 1401 材料采购 procurement of materials i1tVdbC]  
  29 1402 在途物资 materials in transit `!]R!T@C  
  30 1403 原材料 raw materials N\c &PS  
  32 1406 库存商品 commodity stocks 10/x'#(  
  33 1407 发出商品 goods in transit jC#`PA3m=  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 7&=-a|k~  
  42 1461 存货跌价准备 reserve against stock price declining  4c  
  43 1501 待摊费用 fees to be apportioned -*rHB&e  
  45 1521 持有至到期投资 hold investment due 9e0C3+)CY  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 4 0p3Rv  
  47 1523 可供出售金融资产 financial assets available for sale P= &'wblm?  
  48 1524 长期股权投资 long-term stock ownership investment !T)T_P[  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve F\zkyk 4  
  50 1526 投资性房地产 investment real eastate -m E  
  51 1531 长期应收款 long-term account receivable nMTLD  
  52 1541 未实现融资收益 unrealized financing income a|8| @,  
  54 1601 固定资产 permanent assets vYYS .ve  
  55 1602 累计折旧 accumulated depreciation ROPC |  
  56 1603 固定资产减值准备permanent assets reduction reserve MV% :ES?  
  57 1604 在建工程 construction in process lb-S0plw  
  58 1605 工程物资 engineer material e 4 p*51ra  
  59 1606 固定资产清理 disposal of fixed assets YCirOge  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing F_ ,L 2J  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing VfQMFb',o  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture /#:Rd^  
  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 cBg,k[,  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ^fFtI?.6jI  
  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 mrK,Ql  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation unCt4uX^  
  67 1701 无形资产 intangible assets &oon'q5;  
  68 1702 累计摊销 accumulated amortization z0\;m{TH  
  69 1703 无形资产减值准备 intangible assets reduction reserve pg} ~vb"  
  70 1711 商誉 business reputation Pd)K^;em  
  71 1801 长期待摊费用 long-term deferred expenses 9`)w@-~~  
  72 1811 递延所得税资产 deferred income tax assets }f<fgY  
  73 1901 待处理财产损溢 waiting assets profit and loss I{`KKui<M  
  二、负债类 debt group 6{b%Jfo  
  74 2001 短期借款 short-term loan |WD,\=J2  
  81 2101 交易性金融负债 transaction financial liabilities X_vI0YX9  
  83 2201 应付票据 notes payable y%{*uH}SL  
  84 2202 应付账款 account payable Y&oP>n! ei  
  85 2205 预收账款 item received in advance [ c ~LY4:  
  86 2211 应付职工薪酬 employee pay payable l9M#]*{  
  87 2221 应交税费 tax payable 3g?MEM~  
  88 2231 应付股利 dividend payable ?)Tz'9l  
  89 2232 应付利息 interest payable XR{5]lKt_  
  90 2241 其他应付款 other account payable Nm H}"ndv+  
  97 2401 预提费用 withholding expenses se<i5JsSV  
  98 2411 预计负债 estimated liabilities l-DGy#h+z  
  99 2501 递延收益 deferred income R=][>\7]}  
  100 2601 长期借款 money borrowed for long term OVDMC4K2z!  
  101 2602 长期债券 long-term bond w JapGc!   
  106 2801 长期应付款 long-term account payable  :pA=V  
  107 2802 未确认融资费用 unacknowledged financial charges Uq9,(tV`6g  
  108 2811 专项应付款 special accounts payable 1?/5A|?V4+  
  109 2901 递延所得税负债 deferred income tax liabilities "7To c4  
  三、共同类  aX>4Tw  
  112 3101 衍生工具 derivative tool ZTQ$Ol+{ q  
  113 3201 套期工具 arbitrage tool K $Mx}m7l  
  114 3202 被套期项目 arbitrage project &LCUoTzj  
  四、所有者权益类 wc<2Uc  
  115 4001 实收资本 paid-up capital *b$z6.  
  116 4002 资本公积 contributed surplus a -z23$3  
  117 4101 盈余公积 earned surplus |%M{k A-  
  119 4103 本年利润 profit for the current year qP7&LtU  
  120 4104 利润分配 allocation of profits u\Nw:Uu i  
  121 4201 库存股 treasury stock vR6^n~  
  五、成本类 v`z=OHc  
  122 5001 生产成本 production cost y9V;IXhDc  
  123 5101 制造费用 cost of production qB+:#Yrx/  
  124 5201 劳务成本 service cost SX_kr^#  
  125 5301 研发支出 research and development expenditures IQ(]66c ,  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor  2. HZ+1  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 1jZDw~  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor |x _ -I#H  
  六、损益类 /tId#/Y  
  129 6001 主营业务收入 main business income .LeF|EQU\@  
  130 6011 利息收入 金融共用​ interest income financial sharing o*O "\/pmF  
  135 6051 其他业务收入 other business income sx;V,"Y  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 42n@:5`{+  
  137 6101 公允价值变动损益 sound value flexible loss and profit # `N6<nb  
  138 6111 投资收益 income on investment H#1*'e>  
  142 6301 营业外收入 nonrevenue receipt ^'C,WZt  
  143 6401 主营业务成本 main business cost Y\z^\k  
  144 6402 其他业务支出 other business expense H 'WFORso[  
  145 6405 营业税金及附加 business tariff and annex !T#8N7J>  
  146 6411 利息支出 金融共用 interest expense financial sharing I:uQB!  
  155 6601 销售费用 marketing cost +(I`@5  
  156 6602 管理费用 managing cost .236d^l  
  157 6603 财务费用 financial cost (!XYH@Mz<w  
  158 6604 勘探费用 exploration expense }\`-G+i{W  
  159 6701 资产减值损失 loss from asset devaluation 'y+bx?3Z  
  160 6711 营业外支出 nonoperating expense %U=S6<lbj;  
  161 6801 所得税 income tax O5G<O(,\  
  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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