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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 KTm^0:V[Oy  
  1 1001 库存现金 cash on hand -r6cK,WVU  
  2 1002 银行存款 bank deposit Pde|$!Jo  
  5 1015 其他货币资金 other monetary capital "+g9}g  
  9 1101 交易性金融资产 transaction monetary assets CHeU?NtFps  
  11 1121 应收票据 notes receivable WPmH4L>T  
  12 1122 应收账款 Account receivable 0Y_?r$M  
  13 1123 预付账款 account prepaid .K=r.tf~  
  14 1131 应收股利 dividend receivable D+Ke)- /  
  15 1132 应收利息 accrued interest receivable L|wD2iw  
  21 1231 其他应收款 accounts receivable-others 6 K+DgNK  
  22 1241 坏账准备 had debts reserve rff=ud>Jf  
  28 1401 材料采购 procurement of materials ZH:-.2*cj  
  29 1402 在途物资 materials in transit pO* $ '8L  
  30 1403 原材料 raw materials 3++}4%w  
  32 1406 库存商品 commodity stocks e'FBV[e  
  33 1407 发出商品 goods in transit @%7IZg;P6  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 4$);x/ a  
  42 1461 存货跌价准备 reserve against stock price declining lTe7n'y^^  
  43 1501 待摊费用 fees to be apportioned -K 7jigac  
  45 1521 持有至到期投资 hold investment due ! z^%$;p  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve q`HuVilNH  
  47 1523 可供出售金融资产 financial assets available for sale J4yL"iMt  
  48 1524 长期股权投资 long-term stock ownership investment yMU>vr  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve [z2XK4\e1T  
  50 1526 投资性房地产 investment real eastate g[Z$\A?ZbZ  
  51 1531 长期应收款 long-term account receivable $)1i)/]9U  
  52 1541 未实现融资收益 unrealized financing income >tUi ;!cQ  
  54 1601 固定资产 permanent assets Kw`{B3"  
  55 1602 累计折旧 accumulated depreciation #y<KO`Es  
  56 1603 固定资产减值准备permanent assets reduction reserve G E=J Y  
  57 1604 在建工程 construction in process oNyVRH ZH  
  58 1605 工程物资 engineer material eI+<^p_j2  
  59 1606 固定资产清理 disposal of fixed assets qqL :#]lV5  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing #H'j;=]:  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing o$*aAgS+  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture B-oQ 9[~  
  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 S>-x<'Os  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture VH.m H<  
  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 {:D8@jb[  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ,buSU~c_Q  
  67 1701 无形资产 intangible assets /s@t-gTi  
  68 1702 累计摊销 accumulated amortization FeW}tKH  
  69 1703 无形资产减值准备 intangible assets reduction reserve =cwQG&as  
  70 1711 商誉 business reputation PQl^jS  
  71 1801 长期待摊费用 long-term deferred expenses ~AVn$];{  
  72 1811 递延所得税资产 deferred income tax assets $pKlF0 .  
  73 1901 待处理财产损溢 waiting assets profit and loss g*]hmkYe9  
  二、负债类 debt group eP d  
  74 2001 短期借款 short-term loan 03ol6y )C  
  81 2101 交易性金融负债 transaction financial liabilities e -!6m #0  
  83 2201 应付票据 notes payable (i1 JDe  
  84 2202 应付账款 account payable eb6Ux  
  85 2205 预收账款 item received in advance p<eu0B_V  
  86 2211 应付职工薪酬 employee pay payable >@b]t,rrK  
  87 2221 应交税费 tax payable ''bh{ .x  
  88 2231 应付股利 dividend payable bW]7$?acv  
  89 2232 应付利息 interest payable P3 Wnso  
  90 2241 其他应付款 other account payable #?OJ9pyG'  
  97 2401 预提费用 withholding expenses InO;DA\  
  98 2411 预计负债 estimated liabilities [>2iz  
  99 2501 递延收益 deferred income 'n:|D7t  
  100 2601 长期借款 money borrowed for long term S:bYeD4  
  101 2602 长期债券 long-term bond [@VM'@e7  
  106 2801 长期应付款 long-term account payable FAkrM?0/  
  107 2802 未确认融资费用 unacknowledged financial charges 1zGD~[M  
  108 2811 专项应付款 special accounts payable X#ZQpo'h  
  109 2901 递延所得税负债 deferred income tax liabilities .wU0F  
  三、共同类 4YV 0v,z  
  112 3101 衍生工具 derivative tool \;!}z3Ww  
  113 3201 套期工具 arbitrage tool  i/vo  
  114 3202 被套期项目 arbitrage project y% Q0* _  
  四、所有者权益类 fH@P&SX  
  115 4001 实收资本 paid-up capital L;7u0Yg  
  116 4002 资本公积 contributed surplus $ Jz(Lb{  
  117 4101 盈余公积 earned surplus ^n?`l ^9c$  
  119 4103 本年利润 profit for the current year diz=|g=w  
  120 4104 利润分配 allocation of profits *:5S*E&}V  
  121 4201 库存股 treasury stock 43VBx<"  
  五、成本类 w4nU86oZYl  
  122 5001 生产成本 production cost tJM#/yT  
  123 5101 制造费用 cost of production D-/q-=zd  
  124 5201 劳务成本 service cost ^xyU *A}D  
  125 5301 研发支出 research and development expenditures rD\)ndPv  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor |erG cKk  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor o2 ;  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor *;&[q{hz  
  六、损益类 CN{xh=2qY[  
  129 6001 主营业务收入 main business income W?F Q  
  130 6011 利息收入 金融共用​ interest income financial sharing Ybkydc  
  135 6051 其他业务收入 other business income K8 =jkU  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance VLfc6:Yg  
  137 6101 公允价值变动损益 sound value flexible loss and profit 0!Vza?9  
  138 6111 投资收益 income on investment |JL?"cc  
  142 6301 营业外收入 nonrevenue receipt  0"F|)  
  143 6401 主营业务成本 main business cost ? K,d  
  144 6402 其他业务支出 other business expense @!Z1*a.  
  145 6405 营业税金及附加 business tariff and annex e7Sp?>-d  
  146 6411 利息支出 金融共用 interest expense financial sharing 4,P(w+  
  155 6601 销售费用 marketing cost 8.!+Hm4  
  156 6602 管理费用 managing cost \ xJ_ )r  
  157 6603 财务费用 financial cost YMU2^,3  
  158 6604 勘探费用 exploration expense 2Ij,OIcdBE  
  159 6701 资产减值损失 loss from asset devaluation g5C$#<28  
  160 6711 营业外支出 nonoperating expense '8yCwk  
  161 6801 所得税 income tax >T#" Im-  
  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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