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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 %'=*utOxy  
  1 1001 库存现金 cash on hand x?+w8jSR  
  2 1002 银行存款 bank deposit tbd=A]B-  
  5 1015 其他货币资金 other monetary capital $s/E } X  
  9 1101 交易性金融资产 transaction monetary assets ]]O( IC  
  11 1121 应收票据 notes receivable k||t<&`Ze  
  12 1122 应收账款 Account receivable +nDy b  
  13 1123 预付账款 account prepaid %M@K(Qu  
  14 1131 应收股利 dividend receivable J, 9NVw$  
  15 1132 应收利息 accrued interest receivable No'?8+i  
  21 1231 其他应收款 accounts receivable-others fORkH^Y(&  
  22 1241 坏账准备 had debts reserve FvxM  
  28 1401 材料采购 procurement of materials .:r ~?$(  
  29 1402 在途物资 materials in transit YNEwX$)M,B  
  30 1403 原材料 raw materials J~k9jeq9  
  32 1406 库存商品 commodity stocks esqmj#G  
  33 1407 发出商品 goods in transit :}lqu24K  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ZD]1C ~)  
  42 1461 存货跌价准备 reserve against stock price declining y>P+"Z.K%}  
  43 1501 待摊费用 fees to be apportioned <W"W13*j!  
  45 1521 持有至到期投资 hold investment due ^a4z*#IOr  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve * j%x  
  47 1523 可供出售金融资产 financial assets available for sale >X*tMhcb  
  48 1524 长期股权投资 long-term stock ownership investment N T`S)P*?  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve a[-!X7,IU  
  50 1526 投资性房地产 investment real eastate l M6pYYEq=  
  51 1531 长期应收款 long-term account receivable kOYUxr.b  
  52 1541 未实现融资收益 unrealized financing income "jFf} "  
  54 1601 固定资产 permanent assets { qNPhi  
  55 1602 累计折旧 accumulated depreciation +3)r szb72  
  56 1603 固定资产减值准备permanent assets reduction reserve %=`JWLLG  
  57 1604 在建工程 construction in process +WH\,E  
  58 1605 工程物资 engineer material %=^/^[D  
  59 1606 固定资产清理 disposal of fixed assets J7`mEL> ?  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing HC%Hbc~S_Q  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 7 z b^Z]  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture _QPqF{iI  
  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 *; Jb=  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Jj"{C]  
  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 $5R2QNg n  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation HZyA\FS  
  67 1701 无形资产 intangible assets ,QY$:f<  
  68 1702 累计摊销 accumulated amortization 9P?0D  
  69 1703 无形资产减值准备 intangible assets reduction reserve f!9i6  
  70 1711 商誉 business reputation O *sU|jeO  
  71 1801 长期待摊费用 long-term deferred expenses $C4~v  
  72 1811 递延所得税资产 deferred income tax assets 3 jZMXEG)  
  73 1901 待处理财产损溢 waiting assets profit and loss k?+ 7%A]  
  二、负债类 debt group R6+)&:Ab{R  
  74 2001 短期借款 short-term loan m8q4t ,<J  
  81 2101 交易性金融负债 transaction financial liabilities u\]EG{w(  
  83 2201 应付票据 notes payable i5VZ,E^E  
  84 2202 应付账款 account payable D|:'|7l W  
  85 2205 预收账款 item received in advance YV O$`W^N  
  86 2211 应付职工薪酬 employee pay payable 6Y9N= \`  
  87 2221 应交税费 tax payable x< A-Ws{^V  
  88 2231 应付股利 dividend payable 1 /. BP  
  89 2232 应付利息 interest payable ;tjOEmIiU  
  90 2241 其他应付款 other account payable U'fP  
  97 2401 预提费用 withholding expenses AUnfhk@$  
  98 2411 预计负债 estimated liabilities cq1 5@a mX  
  99 2501 递延收益 deferred income NAGM3{\5v$  
  100 2601 长期借款 money borrowed for long term z*\_+u~u  
  101 2602 长期债券 long-term bond b6D;98p  
  106 2801 长期应付款 long-term account payable )4yP(6|lx  
  107 2802 未确认融资费用 unacknowledged financial charges L5&M@YTH  
  108 2811 专项应付款 special accounts payable GEc6;uz<  
  109 2901 递延所得税负债 deferred income tax liabilities lA^1}  
  三、共同类 ] ; w 2YR  
  112 3101 衍生工具 derivative tool U0x A~5B  
  113 3201 套期工具 arbitrage tool J<$@X JLS  
  114 3202 被套期项目 arbitrage project J= g)rd[`  
  四、所有者权益类 }A)\bffH  
  115 4001 实收资本 paid-up capital A;oHji#*  
  116 4002 资本公积 contributed surplus >B BV/C'9  
  117 4101 盈余公积 earned surplus f1 ;  
  119 4103 本年利润 profit for the current year %w;qu1j  
  120 4104 利润分配 allocation of profits slQn  
  121 4201 库存股 treasury stock H>~CL  
  五、成本类 d:=' Xs  
  122 5001 生产成本 production cost ){^J8]b7#  
  123 5101 制造费用 cost of production T &ZQ ie/  
  124 5201 劳务成本 service cost E&M(QX5  
  125 5301 研发支出 research and development expenditures ~Amq1KU*Z  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor q+ax]=w  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor p.DQ| ?  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 6Yu:v  
  六、损益类 V6]6KP#D  
  129 6001 主营业务收入 main business income wlS/(:02  
  130 6011 利息收入 金融共用​ interest income financial sharing ,06Sm]4L,  
  135 6051 其他业务收入 other business income VYk:c`E  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance -ng1RA>  
  137 6101 公允价值变动损益 sound value flexible loss and profit iRQ!J1SGcG  
  138 6111 投资收益 income on investment l_I)d7   
  142 6301 营业外收入 nonrevenue receipt ;%e&6  
  143 6401 主营业务成本 main business cost 8z=# 0+0  
  144 6402 其他业务支出 other business expense m,.Y:2?*V  
  145 6405 营业税金及附加 business tariff and annex |[\;.gT K  
  146 6411 利息支出 金融共用 interest expense financial sharing mZ)>^.N6  
  155 6601 销售费用 marketing cost m1$tf ^  
  156 6602 管理费用 managing cost '&IGdB I  
  157 6603 财务费用 financial cost DT-VxF6 h  
  158 6604 勘探费用 exploration expense 9YzV48su#  
  159 6701 资产减值损失 loss from asset devaluation eqx }]#  
  160 6711 营业外支出 nonoperating expense i]8O?Ab>?  
  161 6801 所得税 income tax .#[ 9q-  
  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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