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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 fV3!x,H  
  1 1001 库存现金 cash on hand S\Qh#y FT  
  2 1002 银行存款 bank deposit $&m^WrZaY  
  5 1015 其他货币资金 other monetary capital l%"e Q   
  9 1101 交易性金融资产 transaction monetary assets /n7F]Ok'*  
  11 1121 应收票据 notes receivable c7IgndVAV  
  12 1122 应收账款 Account receivable #UC4l]Ru A  
  13 1123 预付账款 account prepaid =MG  
  14 1131 应收股利 dividend receivable c3|;'s  
  15 1132 应收利息 accrued interest receivable F'Fc)9qFa<  
  21 1231 其他应收款 accounts receivable-others Yuze9b\[  
  22 1241 坏账准备 had debts reserve pF.Ws,nQ5  
  28 1401 材料采购 procurement of materials  !+IxPn  
  29 1402 在途物资 materials in transit gtz!T2%  
  30 1403 原材料 raw materials 5.xvOi|.  
  32 1406 库存商品 commodity stocks C%v@ u$N  
  33 1407 发出商品 goods in transit B4&@PX"'>,  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ?M7nbfy[A@  
  42 1461 存货跌价准备 reserve against stock price declining eF"7[_+D  
  43 1501 待摊费用 fees to be apportioned C4Q ^WU+$j  
  45 1521 持有至到期投资 hold investment due u *z$I  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve qo.~5   
  47 1523 可供出售金融资产 financial assets available for sale neQ2+W%oj  
  48 1524 长期股权投资 long-term stock ownership investment Ydmz!CEu  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve x}1(okc  
  50 1526 投资性房地产 investment real eastate i,ku91T  
  51 1531 长期应收款 long-term account receivable 3OFv_<6  
  52 1541 未实现融资收益 unrealized financing income >}<:5gZtA  
  54 1601 固定资产 permanent assets Z8k O*LYv  
  55 1602 累计折旧 accumulated depreciation *E .{i   
  56 1603 固定资产减值准备permanent assets reduction reserve f9JD_hhP'  
  57 1604 在建工程 construction in process n<lU;  
  58 1605 工程物资 engineer material V:!fe+ Er  
  59 1606 固定资产清理 disposal of fixed assets gSu+]N  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing }tx~y-QQ  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing QE!cf@~n"  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture (7}v }3/  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture K]@^8e$(  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture I]Wb\&$  
  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 d[rxmEXht  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation UNYU2ze'  
  67 1701 无形资产 intangible assets h&yaug,.  
  68 1702 累计摊销 accumulated amortization yN~=3b>  
  69 1703 无形资产减值准备 intangible assets reduction reserve Y!o@"Ct  
  70 1711 商誉 business reputation V* fDvr0  
  71 1801 长期待摊费用 long-term deferred expenses 3 %dbfT j  
  72 1811 递延所得税资产 deferred income tax assets ClVMZ  
  73 1901 待处理财产损溢 waiting assets profit and loss BD=;4SLT  
  二、负债类 debt group 7"*- >mg  
  74 2001 短期借款 short-term loan ]$nJn+85@b  
  81 2101 交易性金融负债 transaction financial liabilities :!tQqy2  
  83 2201 应付票据 notes payable ?ArQ{9c  
  84 2202 应付账款 account payable 1 EC0wX  
  85 2205 预收账款 item received in advance v_5DeaMF'  
  86 2211 应付职工薪酬 employee pay payable ;=)CjC8)  
  87 2221 应交税费 tax payable Rl3KE)<  
  88 2231 应付股利 dividend payable i>,5b1x~  
  89 2232 应付利息 interest payable $j{ynh)^  
  90 2241 其他应付款 other account payable [rPW@|^5  
  97 2401 预提费用 withholding expenses )_.@M '?  
  98 2411 预计负债 estimated liabilities LC[, K  
  99 2501 递延收益 deferred income D9H|]W~   
  100 2601 长期借款 money borrowed for long term `p#A2Ap A  
  101 2602 长期债券 long-term bond g:;v]   
  106 2801 长期应付款 long-term account payable = "c _<?=[  
  107 2802 未确认融资费用 unacknowledged financial charges 1 ,D2][  
  108 2811 专项应付款 special accounts payable ,*S?L qv^  
  109 2901 递延所得税负债 deferred income tax liabilities Q:-H U bB  
  三、共同类 .D4 D!!  
  112 3101 衍生工具 derivative tool A2rr>  
  113 3201 套期工具 arbitrage tool yo (&~r  
  114 3202 被套期项目 arbitrage project `2S{.s  
  四、所有者权益类 4sZ^:h,1  
  115 4001 实收资本 paid-up capital R"O9~s6N  
  116 4002 资本公积 contributed surplus m(g$T  
  117 4101 盈余公积 earned surplus S~Q7>oNm  
  119 4103 本年利润 profit for the current year X[Y!=e4z  
  120 4104 利润分配 allocation of profits h.2!d0j]  
  121 4201 库存股 treasury stock {_[l,tdZ  
  五、成本类 ItOVx!"@9  
  122 5001 生产成本 production cost Xx?Jt   
  123 5101 制造费用 cost of production ?m?e2{]u,  
  124 5201 劳务成本 service cost z+-k4  
  125 5301 研发支出 research and development expenditures yuI5# VUS  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor -Qn:6M>w^  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor u3k+Xg:  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor S$JM01  
  六、损益类 Ujj2A^  
  129 6001 主营业务收入 main business income -'q=oTZ  
  130 6011 利息收入 金融共用​ interest income financial sharing 7ky(g'  
  135 6051 其他业务收入 other business income ' {:(4>&  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance I}k!i+Yl  
  137 6101 公允价值变动损益 sound value flexible loss and profit zo\Xu oZ  
  138 6111 投资收益 income on investment kN]#;R6  
  142 6301 营业外收入 nonrevenue receipt ^x/0*t5};z  
  143 6401 主营业务成本 main business cost e2B~j3-?z  
  144 6402 其他业务支出 other business expense gXw\_ue<  
  145 6405 营业税金及附加 business tariff and annex 9wWjl}%  
  146 6411 利息支出 金融共用 interest expense financial sharing P"i qP|  
  155 6601 销售费用 marketing cost NqF-[G<  
  156 6602 管理费用 managing cost Nr(WbD[T  
  157 6603 财务费用 financial cost `b7 o  
  158 6604 勘探费用 exploration expense OH)SdSBz  
  159 6701 资产减值损失 loss from asset devaluation jH:*x$@ =  
  160 6711 营业外支出 nonoperating expense cPS!%?}I  
  161 6801 所得税 income tax ,vN#U&RS  
  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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