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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
LGw-cX #  
  一、资产类 kh@O_Q` j  
  1 1001 库存现金 cash on hand -Bq]E,Xf)  
  2 1002 银行存款 bank deposit y #C9@C  
  5 1015 其他货币资金 other monetary capital q %j8Js  
  9 1101 交易性金融资产 transaction monetary assets =jKu=!QPq  
  11 1121 应收票据 notes receivable y4! :l =E^  
  12 1122 应收账款 Account receivable e_-7,5Co  
  13 1123 预付账款 account prepaid z;?ztpa@  
  14 1131 应收股利 dividend receivable )3A+Ell`  
  15 1132 应收利息 accrued interest receivable (-Q~ @Q1  
  21 1231 其他应收款 accounts receivable-others $vK,Gugcx  
  22 1241 坏账准备 had debts reserve +1I 7K|M  
  28 1401 材料采购 procurement of materials [ #ih o(/  
  29 1402 在途物资 materials in transit TQ:h[6v  
  30 1403 原材料 raw materials E=8GSl/Jx  
  32 1406 库存商品 commodity stocks ~+d{:WY  
  33 1407 发出商品 goods in transit #eN2{G=4+  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ~Ad2L*5S  
  42 1461 存货跌价准备 reserve against stock price declining -[J4nN&N  
  43 1501 待摊费用 fees to be apportioned JhjH_)  
  45 1521 持有至到期投资 hold investment due nGwon8&]]  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve :{^~&jgL  
  47 1523 可供出售金融资产 financial assets available for sale H5#]MOAP  
  48 1524 长期股权投资 long-term stock ownership investment C~ A`h=A<  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve +=Q:g,kP  
  50 1526 投资性房地产 investment real eastate ).`v&-cK4E  
  51 1531 长期应收款 long-term account receivable 7x77s  
  52 1541 未实现融资收益 unrealized financing income S>b 3_D  
  54 1601 固定资产 permanent assets dl3;A_ 2  
  55 1602 累计折旧 accumulated depreciation p^}`^>OL  
  56 1603 固定资产减值准备permanent assets reduction reserve i#^YQCy  
  57 1604 在建工程 construction in process ~ o2Z5,H  
  58 1605 工程物资 engineer material kGs\"zZM  
  59 1606 固定资产清理 disposal of fixed assets [3sZ=)G  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing   NV-l9  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing  zR' EQ  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture `k*;%}X\  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture  0Gc:+c7{  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture l.]wBH#RS  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation [E%g3>/mt  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation VwRZgL  
  67 1701 无形资产 intangible assets Z m%,L$F*L  
  68 1702 累计摊销 accumulated amortization gvc/Z <Y  
  69 1703 无形资产减值准备 intangible assets reduction reserve ?{}P#sn  
  70 1711 商誉 business reputation /F9Dg<#a  
  71 1801 长期待摊费用 long-term deferred expenses 1=5HQ~|[TO  
  72 1811 递延所得税资产 deferred income tax assets -9 .lFuI  
  73 1901 待处理财产损溢 waiting assets profit and loss mR1b.$  
  二、负债类 debt group - f ^ ! R  
  74 2001 短期借款 short-term loan 0:n"A,-p  
  81 2101 交易性金融负债 transaction financial liabilities jjQDw=6  
  83 2201 应付票据 notes payable pZK 1G  
  84 2202 应付账款 account payable ,C"6@/:l  
  85 2205 预收账款 item received in advance /\<x8BJ  
  86 2211 应付职工薪酬 employee pay payable 7]{t^*  
  87 2221 应交税费 tax payable 8X.= 6M  
  88 2231 应付股利 dividend payable !'rdHSy  
  89 2232 应付利息 interest payable _68vSYr  
  90 2241 其他应付款 other account payable ]" e'z  
  97 2401 预提费用 withholding expenses /;w(sU  
  98 2411 预计负债 estimated liabilities uYWgNNxdmo  
  99 2501 递延收益 deferred income Y>/_A%vQU  
  100 2601 长期借款 money borrowed for long term 8m=R" %h  
  101 2602 长期债券 long-term bond ]T|$nwQ  
  106 2801 长期应付款 long-term account payable ]Jm\k'u[  
  107 2802 未确认融资费用 unacknowledged financial charges N8df1>mW  
  108 2811 专项应付款 special accounts payable *k;bkd4x  
  109 2901 递延所得税负债 deferred income tax liabilities 6it [i@*"  
  三、共同类 Mh2b!B  
  112 3101 衍生工具 derivative tool 7P(jM alq  
  113 3201 套期工具 arbitrage tool D!OY<?  
  114 3202 被套期项目 arbitrage project EI*~VFx  
  四、所有者权益类 ;+(_stxqV9  
  115 4001 实收资本 paid-up capital DZ\ '7%c  
  116 4002 资本公积 contributed surplus R4VX*qkB  
  117 4101 盈余公积 earned surplus *k_<|{>j(  
  119 4103 本年利润 profit for the current year C|Y[T{g?t  
  120 4104 利润分配 allocation of profits %*!6R:gAp  
  121 4201 库存股 treasury stock 4)OOj14-V  
  五、成本类 xM!9$v  
  122 5001 生产成本 production cost kvbW^pl  
  123 5101 制造费用 cost of production 7S 8X)  
  124 5201 劳务成本 service cost yQ[;.<%v  
  125 5301 研发支出 research and development expenditures 0SWqC@AR%  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor LQr!0p.i"  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor $:oC\K6  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor WA1d8nl  
  六、损益类 Kr'?h'F  
  129 6001 主营业务收入 main business income Zzg zeT+bv  
  130 6011 利息收入 金融共用​ interest income financial sharing 6{^\7`  
  135 6051 其他业务收入 other business income B+~ /-3  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance QD{1?aY  
  137 6101 公允价值变动损益 sound value flexible loss and profit a%U#PF6   
  138 6111 投资收益 income on investment 8<T~AU8'*  
  142 6301 营业外收入 nonrevenue receipt mRC3w(W  
  143 6401 主营业务成本 main business cost 4Eu'_>"a  
  144 6402 其他业务支出 other business expense Q|{b8K  
  145 6405 营业税金及附加 business tariff and annex lb}RPvQE  
  146 6411 利息支出 金融共用 interest expense financial sharing jUNt4  
  155 6601 销售费用 marketing cost _eq$C=3Ta  
  156 6602 管理费用 managing cost w0Nm.=I-   
  157 6603 财务费用 financial cost lEwQj[ k  
  158 6604 勘探费用 exploration expense [^ r8P:Ad  
  159 6701 资产减值损失 loss from asset devaluation 'dh{ q`#0  
  160 6711 营业外支出 nonoperating expense 6lg]5d2CD  
  161 6801 所得税 income tax 'R'hRMD9o  
  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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