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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 >QPS0Vx[  
  1 1001 库存现金 cash on hand :S2MS{>Mo  
  2 1002 银行存款 bank deposit Darkj>$ \  
  5 1015 其他货币资金 other monetary capital K6Ua~N^  
  9 1101 交易性金融资产 transaction monetary assets Q&;qFv5-l  
  11 1121 应收票据 notes receivable _P+|tW1  
  12 1122 应收账款 Account receivable hidweg*7  
  13 1123 预付账款 account prepaid 'D{abm0  
  14 1131 应收股利 dividend receivable Un+Jz ?Y  
  15 1132 应收利息 accrued interest receivable ?2Dz1#%D  
  21 1231 其他应收款 accounts receivable-others p.olXP  
  22 1241 坏账准备 had debts reserve ?Fw/c0  
  28 1401 材料采购 procurement of materials {S~$\4vC!  
  29 1402 在途物资 materials in transit 3E9j%sYk  
  30 1403 原材料 raw materials 6<6_W#  
  32 1406 库存商品 commodity stocks ~;` #{$/C&  
  33 1407 发出商品 goods in transit n&JP /P3Y  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles =jh:0Q<43+  
  42 1461 存货跌价准备 reserve against stock price declining OkXOV   
  43 1501 待摊费用 fees to be apportioned YO61 pZY  
  45 1521 持有至到期投资 hold investment due )I9(WVx!]  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve djM=QafB:C  
  47 1523 可供出售金融资产 financial assets available for sale d_hcv|%  
  48 1524 长期股权投资 long-term stock ownership investment 4[wP$  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve aKO@_R,:  
  50 1526 投资性房地产 investment real eastate sP7(1)\  
  51 1531 长期应收款 long-term account receivable nrS_t  y  
  52 1541 未实现融资收益 unrealized financing income 64@s|m*  
  54 1601 固定资产 permanent assets XjNu|H/  
  55 1602 累计折旧 accumulated depreciation 8&bj7w,K  
  56 1603 固定资产减值准备permanent assets reduction reserve egvWPht'_  
  57 1604 在建工程 construction in process 3dLz=.=)'  
  58 1605 工程物资 engineer material }+1oD{  
  59 1606 固定资产清理 disposal of fixed assets i&KODhMpP  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing +f+yh0Dj  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing I&c#U+-A'  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Y@eUvz  
  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 e^TF.D?RS  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture O'(vs"eN  
  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 . }wir,  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation N0f}q1S<-A  
  67 1701 无形资产 intangible assets NM]/OKs'H  
  68 1702 累计摊销 accumulated amortization ,5 ,4Qf7  
  69 1703 无形资产减值准备 intangible assets reduction reserve &9>d  
  70 1711 商誉 business reputation w8Yff[o  
  71 1801 长期待摊费用 long-term deferred expenses !T)>q%@ai  
  72 1811 递延所得税资产 deferred income tax assets WDq3K/7\  
  73 1901 待处理财产损溢 waiting assets profit and loss mLSAi2Y  
  二、负债类 debt group 511q\w M  
  74 2001 短期借款 short-term loan ^=j$~*(LmX  
  81 2101 交易性金融负债 transaction financial liabilities !/SFEL@_B  
  83 2201 应付票据 notes payable w.\:I[  
  84 2202 应付账款 account payable )g9qkQ8q  
  85 2205 预收账款 item received in advance ;d4_l:9p  
  86 2211 应付职工薪酬 employee pay payable &[uG fm+@  
  87 2221 应交税费 tax payable @,vSRns  
  88 2231 应付股利 dividend payable VTU-'q  
  89 2232 应付利息 interest payable ;Xns9  
  90 2241 其他应付款 other account payable J4 <*KL~a  
  97 2401 预提费用 withholding expenses ]Az >W*Y  
  98 2411 预计负债 estimated liabilities `4MPXfoBL  
  99 2501 递延收益 deferred income DWG}}vN:&  
  100 2601 长期借款 money borrowed for long term AyUVsIuPT=  
  101 2602 长期债券 long-term bond a/1{tDA  
  106 2801 长期应付款 long-term account payable apXq$wWq{D  
  107 2802 未确认融资费用 unacknowledged financial charges '4iu0ie>D  
  108 2811 专项应付款 special accounts payable gd*\,P  
  109 2901 递延所得税负债 deferred income tax liabilities OA;L^d  
  三、共同类 6*E 7}  
  112 3101 衍生工具 derivative tool ?`xId;}J#7  
  113 3201 套期工具 arbitrage tool Kfh"XpWc$  
  114 3202 被套期项目 arbitrage project J7H1<\=cJb  
  四、所有者权益类 \;]~K6=  
  115 4001 实收资本 paid-up capital R= l/EK  
  116 4002 资本公积 contributed surplus 6m9Z5:xG  
  117 4101 盈余公积 earned surplus 1<*-, f  
  119 4103 本年利润 profit for the current year 0 (n/hJ  
  120 4104 利润分配 allocation of profits LS`Gg7]S  
  121 4201 库存股 treasury stock YAO0>T<F  
  五、成本类 GZ"O%: d  
  122 5001 生产成本 production cost t0Uax-E(  
  123 5101 制造费用 cost of production ] [Kj^7/  
  124 5201 劳务成本 service cost R[b?kT-%  
  125 5301 研发支出 research and development expenditures $d'Gh2IGA  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor XX =A1#H  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor .3[YOM7h  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Cpl\}Qn  
  六、损益类 2neiUNT  
  129 6001 主营业务收入 main business income OtJS5A  
  130 6011 利息收入 金融共用​ interest income financial sharing <H.Ml>q:r  
  135 6051 其他业务收入 other business income $ _zdjzT  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance x|Dj   
  137 6101 公允价值变动损益 sound value flexible loss and profit nxG vh4'i8  
  138 6111 投资收益 income on investment g)zy^ aDf  
  142 6301 营业外收入 nonrevenue receipt QS[%`-dR2  
  143 6401 主营业务成本 main business cost 1t6UI4U!$  
  144 6402 其他业务支出 other business expense P _9O8"W  
  145 6405 营业税金及附加 business tariff and annex Wl1%BN0>  
  146 6411 利息支出 金融共用 interest expense financial sharing _+GCd8d  
  155 6601 销售费用 marketing cost 3Cpix,Dc  
  156 6602 管理费用 managing cost 3E#acnqn*  
  157 6603 财务费用 financial cost #8'%CUF*<8  
  158 6604 勘探费用 exploration expense 9%x[z%06  
  159 6701 资产减值损失 loss from asset devaluation fQ<V_loP.@  
  160 6711 营业外支出 nonoperating expense ! !9V0[  
  161 6801 所得税 income tax  H='`#l1  
  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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