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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
*dVD  
  一、资产类 B'/Icg.T  
  1 1001 库存现金 cash on hand P6E1^$e  
  2 1002 银行存款 bank deposit  . X 0t"  
  5 1015 其他货币资金 other monetary capital s7Qyfe&>  
  9 1101 交易性金融资产 transaction monetary assets Wy,"cT  
  11 1121 应收票据 notes receivable dp< au A  
  12 1122 应收账款 Account receivable &U0WkW   
  13 1123 预付账款 account prepaid 7 FIFSt  
  14 1131 应收股利 dividend receivable |lHFo{8"  
  15 1132 应收利息 accrued interest receivable \#_@qHAG  
  21 1231 其他应收款 accounts receivable-others 'Ix5,^M}B  
  22 1241 坏账准备 had debts reserve `^f}$R|  
  28 1401 材料采购 procurement of materials vK`S!7x'&  
  29 1402 在途物资 materials in transit _6J<YQK  
  30 1403 原材料 raw materials 2q|_Dma  
  32 1406 库存商品 commodity stocks 7rPLnB]  
  33 1407 发出商品 goods in transit H>Sf[8w)%  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles |N6mTB2  
  42 1461 存货跌价准备 reserve against stock price declining *<CxFy;|  
  43 1501 待摊费用 fees to be apportioned z.A4x#>-  
  45 1521 持有至到期投资 hold investment due K5+!(5V~  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ~W/}:;  
  47 1523 可供出售金融资产 financial assets available for sale V!}L<cN  
  48 1524 长期股权投资 long-term stock ownership investment _AAx )  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve @p"NJx"  
  50 1526 投资性房地产 investment real eastate 1y(iE C  
  51 1531 长期应收款 long-term account receivable ,^M]yr *~  
  52 1541 未实现融资收益 unrealized financing income v6KL93  
  54 1601 固定资产 permanent assets 0 c, bet{m  
  55 1602 累计折旧 accumulated depreciation h X %s]"  
  56 1603 固定资产减值准备permanent assets reduction reserve uq]iMz>  
  57 1604 在建工程 construction in process =>. DD<g"  
  58 1605 工程物资 engineer material _i.({s&_9  
  59 1606 固定资产清理 disposal of fixed assets `GP3 D~  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing O<Jwaap  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing #[C< J#;  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture e=-YP8l  
  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 U=M#41J  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture }1@n(#|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 wiKCr/  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation -aA<.+  
  67 1701 无形资产 intangible assets Y<de9Z@  
  68 1702 累计摊销 accumulated amortization ]C+eJ0"A  
  69 1703 无形资产减值准备 intangible assets reduction reserve a{5H33JA  
  70 1711 商誉 business reputation AK %=DVkM  
  71 1801 长期待摊费用 long-term deferred expenses ~igRg~k:/  
  72 1811 递延所得税资产 deferred income tax assets W6h NJb  
  73 1901 待处理财产损溢 waiting assets profit and loss EP/&m|o|G  
  二、负债类 debt group pFS F[9?e>  
  74 2001 短期借款 short-term loan Q1K"%   
  81 2101 交易性金融负债 transaction financial liabilities s }Xi2^x  
  83 2201 应付票据 notes payable J,MT^B  
  84 2202 应付账款 account payable 'et(:}i  
  85 2205 预收账款 item received in advance %+ /f'6kR  
  86 2211 应付职工薪酬 employee pay payable m Mn 2(  
  87 2221 应交税费 tax payable }FuV Y><l  
  88 2231 应付股利 dividend payable (}VuiNY<3  
  89 2232 应付利息 interest payable Cb+P7[X-  
  90 2241 其他应付款 other account payable |>M-+@g j  
  97 2401 预提费用 withholding expenses qT 5Wa O)  
  98 2411 预计负债 estimated liabilities [>Ikitow  
  99 2501 递延收益 deferred income aA7S'[NjB  
  100 2601 长期借款 money borrowed for long term BYTXAZLb  
  101 2602 长期债券 long-term bond U$MWsDn   
  106 2801 长期应付款 long-term account payable N+ak[axN  
  107 2802 未确认融资费用 unacknowledged financial charges zUvB0\{q  
  108 2811 专项应付款 special accounts payable m>g}IX&K'  
  109 2901 递延所得税负债 deferred income tax liabilities W^-hMT]uD  
  三、共同类 ,P;8 }yQ  
  112 3101 衍生工具 derivative tool Rs`Vr_?Hk  
  113 3201 套期工具 arbitrage tool 9)8*FahW  
  114 3202 被套期项目 arbitrage project Xcs8zT  
  四、所有者权益类 `#-p,NElV  
  115 4001 实收资本 paid-up capital 7 3H@kf  
  116 4002 资本公积 contributed surplus aY3pvOV  
  117 4101 盈余公积 earned surplus lqhHbB  
  119 4103 本年利润 profit for the current year ABd153oW"  
  120 4104 利润分配 allocation of profits t sC z+M P  
  121 4201 库存股 treasury stock >\N$>"~a  
  五、成本类 _:oMyK'  
  122 5001 生产成本 production cost h#$ _<U  
  123 5101 制造费用 cost of production (or =f`  
  124 5201 劳务成本 service cost OJh+[bf"  
  125 5301 研发支出 research and development expenditures yYVW"m  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Pcd i  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor B3ohHxHu  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor \ x>NB  
  六、损益类 "j *fVn  
  129 6001 主营业务收入 main business income s|Imz<IE  
  130 6011 利息收入 金融共用​ interest income financial sharing |:`?A3^m#  
  135 6051 其他业务收入 other business income PX+"" #  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance UMnR=~.  
  137 6101 公允价值变动损益 sound value flexible loss and profit .H*? '*  
  138 6111 投资收益 income on investment T XY  
  142 6301 营业外收入 nonrevenue receipt /v<e$0~s<  
  143 6401 主营业务成本 main business cost gDUoc*+h  
  144 6402 其他业务支出 other business expense o(S^1j5  
  145 6405 营业税金及附加 business tariff and annex 0TuNA\Ug+  
  146 6411 利息支出 金融共用 interest expense financial sharing 7`j|tb-  
  155 6601 销售费用 marketing cost ^hGZVGSv  
  156 6602 管理费用 managing cost RXCygPT   
  157 6603 财务费用 financial cost exa}dh/uC  
  158 6604 勘探费用 exploration expense 0|f_C3  
  159 6701 资产减值损失 loss from asset devaluation jHUz`.8B  
  160 6711 营业外支出 nonoperating expense qrORP3D@  
  161 6801 所得税 income tax -v/?>  
  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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