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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
B@NBN&Fr  
  一、资产类 &P>& T  
  1 1001 库存现金 cash on hand iw=e"6 V  
  2 1002 银行存款 bank deposit 2O*At%CzW  
  5 1015 其他货币资金 other monetary capital U. _fb=  
  9 1101 交易性金融资产 transaction monetary assets `e~i<Pi  
  11 1121 应收票据 notes receivable `2LmLFkb  
  12 1122 应收账款 Account receivable @TD=or .&  
  13 1123 预付账款 account prepaid oA@M =  
  14 1131 应收股利 dividend receivable ?upd  
  15 1132 应收利息 accrued interest receivable ?jUgDwc(w  
  21 1231 其他应收款 accounts receivable-others 4v |i\V>M  
  22 1241 坏账准备 had debts reserve li v=q  
  28 1401 材料采购 procurement of materials -j]c(Q MA]  
  29 1402 在途物资 materials in transit ~3M8"}X;L  
  30 1403 原材料 raw materials +_$s9`@]6  
  32 1406 库存商品 commodity stocks _ h5d~  
  33 1407 发出商品 goods in transit i&^JG/a  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ZJU %&@  
  42 1461 存货跌价准备 reserve against stock price declining {U$XHG  
  43 1501 待摊费用 fees to be apportioned cu foP&  
  45 1521 持有至到期投资 hold investment due y6tqemz  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve R!QR@*N  
  47 1523 可供出售金融资产 financial assets available for sale axph]o@ y@  
  48 1524 长期股权投资 long-term stock ownership investment >r7PK45.K  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 0C> _aj  
  50 1526 投资性房地产 investment real eastate U5wh( vi  
  51 1531 长期应收款 long-term account receivable aJf3rHX  
  52 1541 未实现融资收益 unrealized financing income vs[!B-  
  54 1601 固定资产 permanent assets hnB` +!  
  55 1602 累计折旧 accumulated depreciation !-^oU"  
  56 1603 固定资产减值准备permanent assets reduction reserve Md@x2Ja  
  57 1604 在建工程 construction in process "_\"S  
  58 1605 工程物资 engineer material v]EZYEXFL)  
  59 1606 固定资产清理 disposal of fixed assets d^nO&it  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ar\|D\0V  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing =pi,]m  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ;Ivv4u  
  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 2t_g\Q  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture {6h 1  
  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 ;`LG WT-<F  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation t c[Ld#  
  67 1701 无形资产 intangible assets VBPtM{ g  
  68 1702 累计摊销 accumulated amortization ,cS#  
  69 1703 无形资产减值准备 intangible assets reduction reserve JxwKTFU'3O  
  70 1711 商誉 business reputation ^.iRU'{  
  71 1801 长期待摊费用 long-term deferred expenses & [@)Er=  
  72 1811 递延所得税资产 deferred income tax assets e+-#/i*  
  73 1901 待处理财产损溢 waiting assets profit and loss E56  
  二、负债类 debt group (}6\_k[}m  
  74 2001 短期借款 short-term loan }DM W,+3  
  81 2101 交易性金融负债 transaction financial liabilities Z8FgxR  
  83 2201 应付票据 notes payable No6-i{HZ  
  84 2202 应付账款 account payable )Jk$j  
  85 2205 预收账款 item received in advance ;lb  
  86 2211 应付职工薪酬 employee pay payable \By_mw  
  87 2221 应交税费 tax payable bAH<h   
  88 2231 应付股利 dividend payable Y)F(-H)  
  89 2232 应付利息 interest payable CN ( :  
  90 2241 其他应付款 other account payable |yO%w#  
  97 2401 预提费用 withholding expenses m4oj1h_4  
  98 2411 预计负债 estimated liabilities G.<0^q,  
  99 2501 递延收益 deferred income ,(Zxd4?y  
  100 2601 长期借款 money borrowed for long term (|Gwg\r  
  101 2602 长期债券 long-term bond `<d.I%}  
  106 2801 长期应付款 long-term account payable `r-Jy{!y4  
  107 2802 未确认融资费用 unacknowledged financial charges F7O*%y.';  
  108 2811 专项应付款 special accounts payable u8KQV7E  
  109 2901 递延所得税负债 deferred income tax liabilities hvO$ f.i  
  三、共同类 B K4S$B  
  112 3101 衍生工具 derivative tool z"yW):X  
  113 3201 套期工具 arbitrage tool " Zhh>cz  
  114 3202 被套期项目 arbitrage project jQm~F` z  
  四、所有者权益类 aV|V C $  
  115 4001 实收资本 paid-up capital A|1xK90^XT  
  116 4002 资本公积 contributed surplus >'q]ypA1  
  117 4101 盈余公积 earned surplus '+{yg+#/wV  
  119 4103 本年利润 profit for the current year y*X.DS 1(w  
  120 4104 利润分配 allocation of profits 467"pqT  
  121 4201 库存股 treasury stock R,78}7B  
  五、成本类 /i M1   
  122 5001 生产成本 production cost 1ow,'FztPt  
  123 5101 制造费用 cost of production beikzuC  
  124 5201 劳务成本 service cost ElpZzGj+  
  125 5301 研发支出 research and development expenditures qGH[kd  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor #z&R9 $  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ~<<32t'S:  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ?+7~ E8  
  六、损益类 W[DoQ @q  
  129 6001 主营业务收入 main business income v{|y,h&]a  
  130 6011 利息收入 金融共用​ interest income financial sharing e#k rr  
  135 6051 其他业务收入 other business income Gr&e]M[l  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance i0wBZ i?  
  137 6101 公允价值变动损益 sound value flexible loss and profit iOEBjj;C  
  138 6111 投资收益 income on investment mMllen  
  142 6301 营业外收入 nonrevenue receipt dtY8>klI  
  143 6401 主营业务成本 main business cost Z7pX%nj_  
  144 6402 其他业务支出 other business expense Ew{*)r)m  
  145 6405 营业税金及附加 business tariff and annex $$.q6  
  146 6411 利息支出 金融共用 interest expense financial sharing wT- -i@@  
  155 6601 销售费用 marketing cost &F :.V$  
  156 6602 管理费用 managing cost uwI"V|g%a&  
  157 6603 财务费用 financial cost tzd !r7  
  158 6604 勘探费用 exploration expense ZDzG8E0Sq  
  159 6701 资产减值损失 loss from asset devaluation SC%HHu\l  
  160 6711 营业外支出 nonoperating expense A9@coP5  
  161 6801 所得税 income tax qvo!nr7  
  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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