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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 b8Ad*f\  
  1 1001 库存现金 cash on hand {-Oc8XI/  
  2 1002 银行存款 bank deposit o[*i h\d  
  5 1015 其他货币资金 other monetary capital E0'6!9y  
  9 1101 交易性金融资产 transaction monetary assets ^8t*WphZC  
  11 1121 应收票据 notes receivable q oq<dCt3  
  12 1122 应收账款 Account receivable E 4(muhY  
  13 1123 预付账款 account prepaid a.ME{:a%  
  14 1131 应收股利 dividend receivable G!Q)?N    
  15 1132 应收利息 accrued interest receivable 6/C  
  21 1231 其他应收款 accounts receivable-others Yhdt8[ 2  
  22 1241 坏账准备 had debts reserve XX;%:?n  
  28 1401 材料采购 procurement of materials :~(^b;yhZ  
  29 1402 在途物资 materials in transit (bXp1*0 ;  
  30 1403 原材料 raw materials g9`ytWmM  
  32 1406 库存商品 commodity stocks Tdp$laPO'  
  33 1407 发出商品 goods in transit SQRz8,sqkw  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Msdwv.jM  
  42 1461 存货跌价准备 reserve against stock price declining LD"}$vfs  
  43 1501 待摊费用 fees to be apportioned ,*#M%Pv1t  
  45 1521 持有至到期投资 hold investment due Zz ?y&T  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 7E]l=Z`x  
  47 1523 可供出售金融资产 financial assets available for sale 5rhdm?Ls0  
  48 1524 长期股权投资 long-term stock ownership investment =swcmab;  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve <i?-x&Q?=  
  50 1526 投资性房地产 investment real eastate b?^<';,5  
  51 1531 长期应收款 long-term account receivable 4 df1)<}U-  
  52 1541 未实现融资收益 unrealized financing income [C#pMLp,~  
  54 1601 固定资产 permanent assets |8rJqtf +&  
  55 1602 累计折旧 accumulated depreciation ,4UJ| D=J  
  56 1603 固定资产减值准备permanent assets reduction reserve OuH]Y70(  
  57 1604 在建工程 construction in process n[7zK'%Dxg  
  58 1605 工程物资 engineer material l#:Q V:  
  59 1606 固定资产清理 disposal of fixed assets a_x6 v*  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing  ,1kV9_x  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing :H 7 "W<  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 6C5qW8q]u3  
  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 )HHzvGsL)  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture [\p0eUog/  
  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 <>GyG-q  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation x F #)T *  
  67 1701 无形资产 intangible assets O2B$c\pw  
  68 1702 累计摊销 accumulated amortization we? #)9Q<  
  69 1703 无形资产减值准备 intangible assets reduction reserve &ICO{#v5  
  70 1711 商誉 business reputation F3'G9Xf8Q=  
  71 1801 长期待摊费用 long-term deferred expenses XsCbA8Qv  
  72 1811 递延所得税资产 deferred income tax assets G)`MoVH1  
  73 1901 待处理财产损溢 waiting assets profit and loss 1jb@n xRjO  
  二、负债类 debt group b /ySt<  
  74 2001 短期借款 short-term loan h)8_sC  
  81 2101 交易性金融负债 transaction financial liabilities woKdI)f $  
  83 2201 应付票据 notes payable ]vrs?  
  84 2202 应付账款 account payable .:/@<V+K  
  85 2205 预收账款 item received in advance R& A.F+Zgt  
  86 2211 应付职工薪酬 employee pay payable IU}`5+:m  
  87 2221 应交税费 tax payable cPS pPx  
  88 2231 应付股利 dividend payable G_@H:4$3  
  89 2232 应付利息 interest payable bx> D  
  90 2241 其他应付款 other account payable .nJGxz+X"  
  97 2401 预提费用 withholding expenses |Ca n  
  98 2411 预计负债 estimated liabilities YVi]f2F%  
  99 2501 递延收益 deferred income :Vc9||k  
  100 2601 长期借款 money borrowed for long term dX*PR3I-3  
  101 2602 长期债券 long-term bond 'UKB pm/  
  106 2801 长期应付款 long-term account payable *,u{~(thR  
  107 2802 未确认融资费用 unacknowledged financial charges o^_am>h  
  108 2811 专项应付款 special accounts payable :#vrNg(M  
  109 2901 递延所得税负债 deferred income tax liabilities 5Ml}m  
  三、共同类 P? n`n! qZ  
  112 3101 衍生工具 derivative tool t!LvV.g+  
  113 3201 套期工具 arbitrage tool Ym 6[~=~EK  
  114 3202 被套期项目 arbitrage project  R !HL+  
  四、所有者权益类 5Z'pMkn3  
  115 4001 实收资本 paid-up capital ~}fpe>M:  
  116 4002 资本公积 contributed surplus _'Z@ < ,L  
  117 4101 盈余公积 earned surplus !xSGZ D=AD  
  119 4103 本年利润 profit for the current year ~?FKww|_*J  
  120 4104 利润分配 allocation of profits S_zE+f+ 2  
  121 4201 库存股 treasury stock V Puzu|  
  五、成本类 "#%T*c{Tf0  
  122 5001 生产成本 production cost d>f5T l\E  
  123 5101 制造费用 cost of production A'T! og|5  
  124 5201 劳务成本 service cost (Y86q\DQ?|  
  125 5301 研发支出 research and development expenditures Z q)A"'Y  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 4U3T..wA  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor |dO1w.x/  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor H4U;~)i  
  六、损益类 ` $}[np |  
  129 6001 主营业务收入 main business income hk(^?Fp  
  130 6011 利息收入 金融共用​ interest income financial sharing BTB,a$P/  
  135 6051 其他业务收入 other business income G7u7x?E:B`  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance % rkUy?=vu  
  137 6101 公允价值变动损益 sound value flexible loss and profit 2B|3`trY4x  
  138 6111 投资收益 income on investment '` n\YO.N  
  142 6301 营业外收入 nonrevenue receipt pdM|dGq^  
  143 6401 主营业务成本 main business cost '(?@R5a  
  144 6402 其他业务支出 other business expense Xv9C D  
  145 6405 营业税金及附加 business tariff and annex Z(#a-_ g  
  146 6411 利息支出 金融共用 interest expense financial sharing U<t Qj`  
  155 6601 销售费用 marketing cost .[7m4iJf  
  156 6602 管理费用 managing cost <5 okwcJ^  
  157 6603 财务费用 financial cost Mw< 1  
  158 6604 勘探费用 exploration expense n']@Sp m  
  159 6701 资产减值损失 loss from asset devaluation 7J)-WXk  
  160 6711 营业外支出 nonoperating expense 1cPi>?R:  
  161 6801 所得税 income tax kC)dia{$  
  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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