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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 :"~n` Q2[  
  1 1001 库存现金 cash on hand +FlO_=Bu  
  2 1002 银行存款 bank deposit 0r'<aA`=I  
  5 1015 其他货币资金 other monetary capital 3q$"`w  
  9 1101 交易性金融资产 transaction monetary assets P4dhP-t  
  11 1121 应收票据 notes receivable {);<2]o| 6  
  12 1122 应收账款 Account receivable ~_hn{Ou s  
  13 1123 预付账款 account prepaid YhFd0A?]  
  14 1131 应收股利 dividend receivable iz\GahK  
  15 1132 应收利息 accrued interest receivable GMYfcZ/,K  
  21 1231 其他应收款 accounts receivable-others . KzU7  
  22 1241 坏账准备 had debts reserve 4^AdSuV  
  28 1401 材料采购 procurement of materials 9/I|oh_ G  
  29 1402 在途物资 materials in transit .0u@PcE:O  
  30 1403 原材料 raw materials =S}SZYw l  
  32 1406 库存商品 commodity stocks z!:%Hbh=  
  33 1407 发出商品 goods in transit KMogwulG  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles dG*2-v^G  
  42 1461 存货跌价准备 reserve against stock price declining &! MV!9$  
  43 1501 待摊费用 fees to be apportioned :]k`;;vh  
  45 1521 持有至到期投资 hold investment due YgW 50)q^  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve e?)ic\K  
  47 1523 可供出售金融资产 financial assets available for sale N3QDPQ  
  48 1524 长期股权投资 long-term stock ownership investment t7qY!S (  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 4n, >EA85  
  50 1526 投资性房地产 investment real eastate ubQZ TAx  
  51 1531 长期应收款 long-term account receivable {S5H H"  
  52 1541 未实现融资收益 unrealized financing income 7C@%1kL  
  54 1601 固定资产 permanent assets 7c aV-8:  
  55 1602 累计折旧 accumulated depreciation x 72T5.  
  56 1603 固定资产减值准备permanent assets reduction reserve tg' 2 v/  
  57 1604 在建工程 construction in process %[H|3  
  58 1605 工程物资 engineer material ^OnZ9?C{R  
  59 1606 固定资产清理 disposal of fixed assets ! 4{T<s;q  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing qD<\U  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing t*{BN>B  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture E\dJb}"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 k86j& .m_  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture -"MB(`  
  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 ;<)<4N"  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation Rt2<F-gY  
  67 1701 无形资产 intangible assets "`&1"*  
  68 1702 累计摊销 accumulated amortization c&a.<e3mL  
  69 1703 无形资产减值准备 intangible assets reduction reserve 0mD=Rjb*a  
  70 1711 商誉 business reputation urA kV#d#  
  71 1801 长期待摊费用 long-term deferred expenses EsKOzl[c:  
  72 1811 递延所得税资产 deferred income tax assets Q% LQP!Kg  
  73 1901 待处理财产损溢 waiting assets profit and loss p`2w\P3;)  
  二、负债类 debt group Y$&+2w,)H,  
  74 2001 短期借款 short-term loan }hyl)?*~  
  81 2101 交易性金融负债 transaction financial liabilities <9jN4hV  
  83 2201 应付票据 notes payable B #zU'G*Y  
  84 2202 应付账款 account payable sbV {RS l  
  85 2205 预收账款 item received in advance $PE{}`#g  
  86 2211 应付职工薪酬 employee pay payable sxFkpf_h  
  87 2221 应交税费 tax payable \:@yfI@  
  88 2231 应付股利 dividend payable  4fa2_  
  89 2232 应付利息 interest payable :#&Y  
  90 2241 其他应付款 other account payable 0$A7"^]  
  97 2401 预提费用 withholding expenses <Gkmk?x`A  
  98 2411 预计负债 estimated liabilities mKN#dmw6  
  99 2501 递延收益 deferred income ~|5B   
  100 2601 长期借款 money borrowed for long term @_4E^KgF  
  101 2602 长期债券 long-term bond ?3|jB?:k  
  106 2801 长期应付款 long-term account payable o1?bqVF;6  
  107 2802 未确认融资费用 unacknowledged financial charges *Y/}E X! F  
  108 2811 专项应付款 special accounts payable \1R<GBC4  
  109 2901 递延所得税负债 deferred income tax liabilities !H/5Ud9  
  三、共同类 $:D-dUr1  
  112 3101 衍生工具 derivative tool (Y>|P  
  113 3201 套期工具 arbitrage tool $>=?'wr  
  114 3202 被套期项目 arbitrage project N^ ;rLrm*  
  四、所有者权益类 y|(C L^(  
  115 4001 实收资本 paid-up capital IP=."w  
  116 4002 资本公积 contributed surplus ]mSkjKw  
  117 4101 盈余公积 earned surplus S"skKh4w  
  119 4103 本年利润 profit for the current year I' TprT  
  120 4104 利润分配 allocation of profits ;N;['xcx;  
  121 4201 库存股 treasury stock 6h%_\I.Z[[  
  五、成本类 ^a{cK  
  122 5001 生产成本 production cost L j>HZS$F  
  123 5101 制造费用 cost of production  "yA=Tw  
  124 5201 劳务成本 service cost ZxvBo4>tH  
  125 5301 研发支出 research and development expenditures q@0g KC&U  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor : j}4F  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor |h(05Kbk  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor g r[M-U  
  六、损益类 $G}!eV 6  
  129 6001 主营业务收入 main business income qnCJrY6]  
  130 6011 利息收入 金融共用​ interest income financial sharing Lk>o`<*  
  135 6051 其他业务收入 other business income NGq@x%T  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance z(g6$Y{  
  137 6101 公允价值变动损益 sound value flexible loss and profit Tw+V$:$$  
  138 6111 投资收益 income on investment %.[jz,;)  
  142 6301 营业外收入 nonrevenue receipt "B3&v%b  
  143 6401 主营业务成本 main business cost $9}jU#Z|hd  
  144 6402 其他业务支出 other business expense pas^FT~  
  145 6405 营业税金及附加 business tariff and annex  A4  
  146 6411 利息支出 金融共用 interest expense financial sharing +\/1V`  
  155 6601 销售费用 marketing cost `y0u(m5  
  156 6602 管理费用 managing cost ILyI%DA&  
  157 6603 财务费用 financial cost {Ne5*HFV  
  158 6604 勘探费用 exploration expense i4s_:%+  
  159 6701 资产减值损失 loss from asset devaluation Gw1Rp  
  160 6711 营业外支出 nonoperating expense &&$,BFY4  
  161 6801 所得税 income tax k=M_2T'  
  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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