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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
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  一、资产类 ^HI}bS1+|  
  1 1001 库存现金 cash on hand kY]^~|i6  
  2 1002 银行存款 bank deposit ewp&QH4  
  5 1015 其他货币资金 other monetary capital $+p4X# _  
  9 1101 交易性金融资产 transaction monetary assets (}&O)3)  
  11 1121 应收票据 notes receivable [Z{0 |NR  
  12 1122 应收账款 Account receivable w[?E oFI$Y  
  13 1123 预付账款 account prepaid +oRwXO3W  
  14 1131 应收股利 dividend receivable U+'h~P'4  
  15 1132 应收利息 accrued interest receivable _Sn7z?  
  21 1231 其他应收款 accounts receivable-others ,5/zTLd   
  22 1241 坏账准备 had debts reserve o~={M7 m  
  28 1401 材料采购 procurement of materials J#jx)K!  
  29 1402 在途物资 materials in transit [+z*&~'  
  30 1403 原材料 raw materials o+ 0"@B  
  32 1406 库存商品 commodity stocks 2]/[  
  33 1407 发出商品 goods in transit dMjAG7U  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ucgp=bye  
  42 1461 存货跌价准备 reserve against stock price declining "[p-Iy1  
  43 1501 待摊费用 fees to be apportioned J:JkX>n%k=  
  45 1521 持有至到期投资 hold investment due ieG%D HN  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 6A*k  
  47 1523 可供出售金融资产 financial assets available for sale QzX|c&&>u2  
  48 1524 长期股权投资 long-term stock ownership investment L[cl$ pYV  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve o@blvW<v7  
  50 1526 投资性房地产 investment real eastate Q R<q[@)F  
  51 1531 长期应收款 long-term account receivable )H`1 CcT  
  52 1541 未实现融资收益 unrealized financing income fC^POLn[f  
  54 1601 固定资产 permanent assets YQ#o3 sjs  
  55 1602 累计折旧 accumulated depreciation t +@UC+aW  
  56 1603 固定资产减值准备permanent assets reduction reserve 1*u i|fuK  
  57 1604 在建工程 construction in process =}7[ypQM`]  
  58 1605 工程物资 engineer material ew{(@p+$  
  59 1606 固定资产清理 disposal of fixed assets n*vzp?+Y  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing '+*{u]\  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Kzz]ZO*3  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture [ #1<W`95  
  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 ";$rcg"%X  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture J'no{3Kt z  
  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 GI$7uR}  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation Zcg@]Sx(I  
  67 1701 无形资产 intangible assets j65qIw_Z  
  68 1702 累计摊销 accumulated amortization A6# 5 z  
  69 1703 无形资产减值准备 intangible assets reduction reserve cop \o4ia  
  70 1711 商誉 business reputation R@Kzdeo  
  71 1801 长期待摊费用 long-term deferred expenses 7"0l>0 \  
  72 1811 递延所得税资产 deferred income tax assets N 56/\1R  
  73 1901 待处理财产损溢 waiting assets profit and loss ,z+7rl  
  二、负债类 debt group lay)I11- >  
  74 2001 短期借款 short-term loan y o |"-  
  81 2101 交易性金融负债 transaction financial liabilities N% W298  
  83 2201 应付票据 notes payable c1L0#L/F6"  
  84 2202 应付账款 account payable (np60mX<  
  85 2205 预收账款 item received in advance -"Hy%wE  
  86 2211 应付职工薪酬 employee pay payable V'jvI  
  87 2221 应交税费 tax payable ,/ bv3pE  
  88 2231 应付股利 dividend payable l'0fRQc  
  89 2232 应付利息 interest payable c mI&R(  
  90 2241 其他应付款 other account payable /6PL  
  97 2401 预提费用 withholding expenses B%Vz -t  
  98 2411 预计负债 estimated liabilities 89 6oz>  
  99 2501 递延收益 deferred income z.%K5vrO>  
  100 2601 长期借款 money borrowed for long term _Nmc1azS  
  101 2602 长期债券 long-term bond 1so9w89  
  106 2801 长期应付款 long-term account payable ueD_<KjE=  
  107 2802 未确认融资费用 unacknowledged financial charges zEYT,l  
  108 2811 专项应付款 special accounts payable Oj?  |g_  
  109 2901 递延所得税负债 deferred income tax liabilities Oj~4uT&"  
  三、共同类 ,8^QV3  
  112 3101 衍生工具 derivative tool LWp#i8,  
  113 3201 套期工具 arbitrage tool c^ifHCt|  
  114 3202 被套期项目 arbitrage project |} Wm,J  
  四、所有者权益类 /3pvq%i  
  115 4001 实收资本 paid-up capital ;H;c Sn5uL  
  116 4002 资本公积 contributed surplus CV )v6f  
  117 4101 盈余公积 earned surplus ZN `D!e6  
  119 4103 本年利润 profit for the current year (_aM26s  
  120 4104 利润分配 allocation of profits ?1kXV n$  
  121 4201 库存股 treasury stock +P5\N,,7R  
  五、成本类 K[~fpQGbV1  
  122 5001 生产成本 production cost ,KyG^;Riy  
  123 5101 制造费用 cost of production Zj]jE%AT  
  124 5201 劳务成本 service cost eNEMyv5{w4  
  125 5301 研发支出 research and development expenditures i,z^#b7JQ  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 8n 1<nS<  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Dq:>]4%  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor z s<2Ozv  
  六、损益类 @W+m;4HH  
  129 6001 主营业务收入 main business income 7j22KQ|EX^  
  130 6011 利息收入 金融共用​ interest income financial sharing D`e6#1DbJ  
  135 6051 其他业务收入 other business income 0 P]+/  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance PZjK 6]N\  
  137 6101 公允价值变动损益 sound value flexible loss and profit .Fe_Z)i>h  
  138 6111 投资收益 income on investment f0 d*%  
  142 6301 营业外收入 nonrevenue receipt EO: VH  
  143 6401 主营业务成本 main business cost 2:4:Q[{A  
  144 6402 其他业务支出 other business expense UcI;(Va  
  145 6405 营业税金及附加 business tariff and annex (0W)Jd[  
  146 6411 利息支出 金融共用 interest expense financial sharing 7)Y0D@wg  
  155 6601 销售费用 marketing cost (SnrY O`#  
  156 6602 管理费用 managing cost  a\@k5?  
  157 6603 财务费用 financial cost dbG5Cf#K\  
  158 6604 勘探费用 exploration expense Uxl7O4J@H  
  159 6701 资产减值损失 loss from asset devaluation  ZFH;  
  160 6711 营业外支出 nonoperating expense {I:nza  
  161 6801 所得税 income tax sJ !<qb5!  
  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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