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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 xC;$/u%'  
  1 1001 库存现金 cash on hand F$ h/k^  
  2 1002 银行存款 bank deposit 1}jE?{V*  
  5 1015 其他货币资金 other monetary capital 30H:x@='9  
  9 1101 交易性金融资产 transaction monetary assets 7DYD+N+T  
  11 1121 应收票据 notes receivable V$v;lvt^Uq  
  12 1122 应收账款 Account receivable iBUf1v  
  13 1123 预付账款 account prepaid mOXI"q]p  
  14 1131 应收股利 dividend receivable E"G. _<3J8  
  15 1132 应收利息 accrued interest receivable 5 h{Hf]A  
  21 1231 其他应收款 accounts receivable-others NZlJ_[\$C  
  22 1241 坏账准备 had debts reserve |9\Lv $VJ  
  28 1401 材料采购 procurement of materials +V'r >C:  
  29 1402 在途物资 materials in transit +^69>L2V  
  30 1403 原材料 raw materials 9q8 rf\&  
  32 1406 库存商品 commodity stocks ]hf4= gm  
  33 1407 发出商品 goods in transit gwqK`ww  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles )d.7xY7!  
  42 1461 存货跌价准备 reserve against stock price declining  %ANPv=  
  43 1501 待摊费用 fees to be apportioned 4x C0Aw  
  45 1521 持有至到期投资 hold investment due $!vi:+ED  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve "   c  
  47 1523 可供出售金融资产 financial assets available for sale l%w7N9  
  48 1524 长期股权投资 long-term stock ownership investment i'5bPW  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve L0_=R;.<  
  50 1526 投资性房地产 investment real eastate S i>TG  
  51 1531 长期应收款 long-term account receivable nVM`&azD  
  52 1541 未实现融资收益 unrealized financing income un9o~3SF<  
  54 1601 固定资产 permanent assets e5XikL u  
  55 1602 累计折旧 accumulated depreciation  |y=gp  
  56 1603 固定资产减值准备permanent assets reduction reserve sIy$}_  
  57 1604 在建工程 construction in process VmT5? i  
  58 1605 工程物资 engineer material & {/ u>,  
  59 1606 固定资产清理 disposal of fixed assets O0{v`|w9+  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing (CV=0{]  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing v*^2[pf  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture rFK *  
  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 a #0{tZd  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture #62ww-E~  
  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 $?GO|.59  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation }N|/b"j9  
  67 1701 无形资产 intangible assets )I$Mh@F  
  68 1702 累计摊销 accumulated amortization J~Ph)|AiS  
  69 1703 无形资产减值准备 intangible assets reduction reserve 2bC%P})m  
  70 1711 商誉 business reputation a $|u!_)!h  
  71 1801 长期待摊费用 long-term deferred expenses )/pPY  
  72 1811 递延所得税资产 deferred income tax assets CFA>  
  73 1901 待处理财产损溢 waiting assets profit and loss j,-7J*A~  
  二、负债类 debt group (1HN, iJy  
  74 2001 短期借款 short-term loan t &uHn5  
  81 2101 交易性金融负债 transaction financial liabilities _ o(h]G1].  
  83 2201 应付票据 notes payable CyU>S}t  
  84 2202 应付账款 account payable P3|<K-dFAK  
  85 2205 预收账款 item received in advance Smu x&e  
  86 2211 应付职工薪酬 employee pay payable !Yf0y;e|:  
  87 2221 应交税费 tax payable `j$d(+Gv  
  88 2231 应付股利 dividend payable 'ng/A4  
  89 2232 应付利息 interest payable qs b4@jt+  
  90 2241 其他应付款 other account payable &ivIv[LV  
  97 2401 预提费用 withholding expenses n 3]y$wK  
  98 2411 预计负债 estimated liabilities =>J#_Pprn  
  99 2501 递延收益 deferred income U,S286  
  100 2601 长期借款 money borrowed for long term 1GdgF? 4  
  101 2602 长期债券 long-term bond 7L6M#B[)e5  
  106 2801 长期应付款 long-term account payable 9|m  L  
  107 2802 未确认融资费用 unacknowledged financial charges }>:X|4]  
  108 2811 专项应付款 special accounts payable c2f$:XiM  
  109 2901 递延所得税负债 deferred income tax liabilities zK92:+^C   
  三、共同类 z~5'p(|@f  
  112 3101 衍生工具 derivative tool A~>=l=  
  113 3201 套期工具 arbitrage tool FHC7\#p/9Z  
  114 3202 被套期项目 arbitrage project !;a<E :  
  四、所有者权益类 zE/(F;> FV  
  115 4001 实收资本 paid-up capital mTgn}rXk  
  116 4002 资本公积 contributed surplus iT"Itz-^#  
  117 4101 盈余公积 earned surplus [ub\DLl  
  119 4103 本年利润 profit for the current year 4#9-Z6kOk  
  120 4104 利润分配 allocation of profits j ayoARUB  
  121 4201 库存股 treasury stock &O,$l3 P  
  五、成本类 -tdG} Gu  
  122 5001 生产成本 production cost _@;N<$&  
  123 5101 制造费用 cost of production hzb|:  
  124 5201 劳务成本 service cost : eFc.>KoD  
  125 5301 研发支出 research and development expenditures #w@Pa L iS  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor xTZ5q*Hqx  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor zJ`(L nV  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor nE;gM1I  
  六、损益类 F! e`i-xt  
  129 6001 主营业务收入 main business income Y c kbc6F  
  130 6011 利息收入 金融共用​ interest income financial sharing cF vx* n  
  135 6051 其他业务收入 other business income +GS=zNw#  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Se`N5hQ  
  137 6101 公允价值变动损益 sound value flexible loss and profit z-G (!]:  
  138 6111 投资收益 income on investment j[cjQ]>~'  
  142 6301 营业外收入 nonrevenue receipt WRyL pTr-  
  143 6401 主营业务成本 main business cost B vc=gW  
  144 6402 其他业务支出 other business expense E}=NZqOB!  
  145 6405 营业税金及附加 business tariff and annex B_2>Yt"  
  146 6411 利息支出 金融共用 interest expense financial sharing sD +G+  
  155 6601 销售费用 marketing cost Z(M)2  
  156 6602 管理费用 managing cost eHe /w9`$R  
  157 6603 财务费用 financial cost BaAb4{  
  158 6604 勘探费用 exploration expense 1_C6KS  
  159 6701 资产减值损失 loss from asset devaluation _'U?!  
  160 6711 营业外支出 nonoperating expense +GU16+w~E  
  161 6801 所得税 income tax ~7a BeD  
  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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