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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 D)l\zs%ie  
  1 1001 库存现金 cash on hand !O}e)t  
  2 1002 银行存款 bank deposit  cC|  
  5 1015 其他货币资金 other monetary capital 4b`Fi@J\  
  9 1101 交易性金融资产 transaction monetary assets c+T`X?.j  
  11 1121 应收票据 notes receivable YO?o$Hv16  
  12 1122 应收账款 Account receivable 02%~HBS  
  13 1123 预付账款 account prepaid }lhk;#r  
  14 1131 应收股利 dividend receivable P O 0Od z  
  15 1132 应收利息 accrued interest receivable > hq{:m  
  21 1231 其他应收款 accounts receivable-others E]g6|,4~-  
  22 1241 坏账准备 had debts reserve 8\:>;XG6f  
  28 1401 材料采购 procurement of materials n+Conp/  
  29 1402 在途物资 materials in transit w L>*WLf R  
  30 1403 原材料 raw materials B"#pv JN  
  32 1406 库存商品 commodity stocks gGBR fq>  
  33 1407 发出商品 goods in transit -r_\=<(  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles qp#Euq6  
  42 1461 存货跌价准备 reserve against stock price declining ]GCw3r(!  
  43 1501 待摊费用 fees to be apportioned -b8SaLak  
  45 1521 持有至到期投资 hold investment due )D'# >!Y  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve z[R dM#L  
  47 1523 可供出售金融资产 financial assets available for sale i[FYR;C  
  48 1524 长期股权投资 long-term stock ownership investment {}iS5[H]  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve KHC Fz  
  50 1526 投资性房地产 investment real eastate 0Bkz)4R  
  51 1531 长期应收款 long-term account receivable !Icznou\  
  52 1541 未实现融资收益 unrealized financing income '/9MN;_  
  54 1601 固定资产 permanent assets \+Y=}P>  
  55 1602 累计折旧 accumulated depreciation DrAIQ7Jd  
  56 1603 固定资产减值准备permanent assets reduction reserve "-MB U  
  57 1604 在建工程 construction in process I5g|)Y Q  
  58 1605 工程物资 engineer material V6((5o#  
  59 1606 固定资产清理 disposal of fixed assets 9kqR-T|Q  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Lyn{Uag  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing n <> ^cD  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Fn4yx~0  
  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 UGgo;e  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture F:jtzy"  
  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 /0|1xHs  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation >t'A1`W  
  67 1701 无形资产 intangible assets )t7 MD(  
  68 1702 累计摊销 accumulated amortization | S@  
  69 1703 无形资产减值准备 intangible assets reduction reserve t:P]b p^#  
  70 1711 商誉 business reputation 8 *{jxN'M  
  71 1801 长期待摊费用 long-term deferred expenses f2SJ4"X  
  72 1811 递延所得税资产 deferred income tax assets u(f;4`  
  73 1901 待处理财产损溢 waiting assets profit and loss QXL .4r%  
  二、负债类 debt group LN<rBF[_:f  
  74 2001 短期借款 short-term loan U#iW1jPE2  
  81 2101 交易性金融负债 transaction financial liabilities gV\Y>y4v  
  83 2201 应付票据 notes payable ycOnPTh  
  84 2202 应付账款 account payable F|.tn`j]U  
  85 2205 预收账款 item received in advance 2|B@s3a  
  86 2211 应付职工薪酬 employee pay payable ,C 0y3pL  
  87 2221 应交税费 tax payable Z0y~%[1X  
  88 2231 应付股利 dividend payable !?+0O]`}  
  89 2232 应付利息 interest payable ;XjXv'   
  90 2241 其他应付款 other account payable :5T=y @  
  97 2401 预提费用 withholding expenses l=Pw yJ  
  98 2411 预计负债 estimated liabilities cT/mi": 8{  
  99 2501 递延收益 deferred income P(Zj}tGN  
  100 2601 长期借款 money borrowed for long term <u0}&/  
  101 2602 长期债券 long-term bond k&f/f  
  106 2801 长期应付款 long-term account payable iPWr-  
  107 2802 未确认融资费用 unacknowledged financial charges H`URJ8k$Q  
  108 2811 专项应付款 special accounts payable gn~^Ajo  
  109 2901 递延所得税负债 deferred income tax liabilities .j|uf[?h  
  三、共同类 O#O"]A  
  112 3101 衍生工具 derivative tool g`C8ouy  
  113 3201 套期工具 arbitrage tool 7w8UnPuM  
  114 3202 被套期项目 arbitrage project 98?O[=  
  四、所有者权益类 v.>K )%`#  
  115 4001 实收资本 paid-up capital 8+".r2*_iO  
  116 4002 资本公积 contributed surplus i^A=nsD`  
  117 4101 盈余公积 earned surplus '!?t+L%gO  
  119 4103 本年利润 profit for the current year 6d/v%-3  
  120 4104 利润分配 allocation of profits r#& JfAo  
  121 4201 库存股 treasury stock _j0xL{&&  
  五、成本类 $G }9iV7  
  122 5001 生产成本 production cost {^uiu^RAc  
  123 5101 制造费用 cost of production qP##C&+#q  
  124 5201 劳务成本 service cost p$jAq~C  
  125 5301 研发支出 research and development expenditures K[/L!.Ag  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor )uR_d=B&  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor y^nT G  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor BtKor6ba  
  六、损益类 /cUu]#h  
  129 6001 主营业务收入 main business income 1-PlRQs.1  
  130 6011 利息收入 金融共用​ interest income financial sharing 2  @T~VRy  
  135 6051 其他业务收入 other business income ;~d$O M  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance (&r` l&0  
  137 6101 公允价值变动损益 sound value flexible loss and profit "%a<+D  
  138 6111 投资收益 income on investment 3^fwDt}  
  142 6301 营业外收入 nonrevenue receipt pYr+n9)^  
  143 6401 主营业务成本 main business cost v#<{Y' K  
  144 6402 其他业务支出 other business expense yJ0 %6],^g  
  145 6405 营业税金及附加 business tariff and annex dKU :\y  
  146 6411 利息支出 金融共用 interest expense financial sharing Q^3{L\6_  
  155 6601 销售费用 marketing cost $_TS]~y4}  
  156 6602 管理费用 managing cost `#8kJt  
  157 6603 财务费用 financial cost -{9mctt/gE  
  158 6604 勘探费用 exploration expense =>evkaj  
  159 6701 资产减值损失 loss from asset devaluation r7R.dD /.  
  160 6711 营业外支出 nonoperating expense p9u'nDi  
  161 6801 所得税 income tax ST?Rl@4  
  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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