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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 Eg@R[ ^T  
  1 1001 库存现金 cash on hand @D.R0uM  
  2 1002 银行存款 bank deposit v YRt2({}Z  
  5 1015 其他货币资金 other monetary capital Z]mM  
  9 1101 交易性金融资产 transaction monetary assets 3e!3.$4M  
  11 1121 应收票据 notes receivable ,omp F$%  
  12 1122 应收账款 Account receivable WmT}t  
  13 1123 预付账款 account prepaid pm' @2dT  
  14 1131 应收股利 dividend receivable l|@/?GaH  
  15 1132 应收利息 accrued interest receivable K#9(|2 J%  
  21 1231 其他应收款 accounts receivable-others xZ9}8*Q&:  
  22 1241 坏账准备 had debts reserve 6e$sA (a=i  
  28 1401 材料采购 procurement of materials dO 1-c`  
  29 1402 在途物资 materials in transit ^DW#  
  30 1403 原材料 raw materials !1a|5 xrn  
  32 1406 库存商品 commodity stocks |d/x~t=  
  33 1407 发出商品 goods in transit jV,(P$ 5;  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles L}e"nzTE6I  
  42 1461 存货跌价准备 reserve against stock price declining j61BP8E  
  43 1501 待摊费用 fees to be apportioned Z ,|1G6f@  
  45 1521 持有至到期投资 hold investment due lRF_ k  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve -!C Y,'3  
  47 1523 可供出售金融资产 financial assets available for sale !LHzY(  
  48 1524 长期股权投资 long-term stock ownership investment b2/N H1A  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve an$ ]IN  
  50 1526 投资性房地产 investment real eastate .T#y N\S1  
  51 1531 长期应收款 long-term account receivable ? BHWzo!  
  52 1541 未实现融资收益 unrealized financing income 1c<CEq:?e%  
  54 1601 固定资产 permanent assets bMqu5G_q  
  55 1602 累计折旧 accumulated depreciation h30QCk  
  56 1603 固定资产减值准备permanent assets reduction reserve E]u'MX  
  57 1604 在建工程 construction in process gCk y(4  
  58 1605 工程物资 engineer material !OuTXa,I H  
  59 1606 固定资产清理 disposal of fixed assets |g?/~%7  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing )5GdvqA  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing K\^&_#MG  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture .UT,lqEkv  
  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 lry& )G=5  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture N1s $3Ul  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 5,0 wj0l  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation A1k&` |k   
  67 1701 无形资产 intangible assets 8zCGMhd  
  68 1702 累计摊销 accumulated amortization +c]N]?k&  
  69 1703 无形资产减值准备 intangible assets reduction reserve 7'{Yz  
  70 1711 商誉 business reputation BuEQ^[Ex  
  71 1801 长期待摊费用 long-term deferred expenses Z5*(W;;  
  72 1811 递延所得税资产 deferred income tax assets j^aQ>(t(9  
  73 1901 待处理财产损溢 waiting assets profit and loss a! 0?L0_W&  
  二、负债类 debt group ."!8B9 s  
  74 2001 短期借款 short-term loan YL9t3 ]  
  81 2101 交易性金融负债 transaction financial liabilities p(x1D] #Z[  
  83 2201 应付票据 notes payable &-8-xw#.  
  84 2202 应付账款 account payable os(Jr!p_=  
  85 2205 预收账款 item received in advance HjUw[Yz+6  
  86 2211 应付职工薪酬 employee pay payable _} X`t8Lh  
  87 2221 应交税费 tax payable [KimY  
  88 2231 应付股利 dividend payable < ;%q  
  89 2232 应付利息 interest payable XD+cs.{5  
  90 2241 其他应付款 other account payable  &aevR^f+  
  97 2401 预提费用 withholding expenses XftJ=  *  
  98 2411 预计负债 estimated liabilities + }(B856+  
  99 2501 递延收益 deferred income _~w V{ yp  
  100 2601 长期借款 money borrowed for long term uG(~m_7Hx  
  101 2602 长期债券 long-term bond +4:+qGAJ{  
  106 2801 长期应付款 long-term account payable Ghgv RR$  
  107 2802 未确认融资费用 unacknowledged financial charges t7!>5e)C}  
  108 2811 专项应付款 special accounts payable LKf5r,C  
  109 2901 递延所得税负债 deferred income tax liabilities :|m~<'g  
  三、共同类 B yy-Cc  
  112 3101 衍生工具 derivative tool ~U7\ LBF  
  113 3201 套期工具 arbitrage tool P2 K>|r  
  114 3202 被套期项目 arbitrage project jC/JiI  
  四、所有者权益类 m|ERf2-  
  115 4001 实收资本 paid-up capital [BZ(p  
  116 4002 资本公积 contributed surplus .z-^Ga*  
  117 4101 盈余公积 earned surplus 1&@wb'MBs.  
  119 4103 本年利润 profit for the current year /qkIoF2  
  120 4104 利润分配 allocation of profits B'gk/^6$eg  
  121 4201 库存股 treasury stock wh7a|  
  五、成本类 p\]LEP\z,  
  122 5001 生产成本 production cost bZOy~F|  
  123 5101 制造费用 cost of production F&L?J_=  
  124 5201 劳务成本 service cost [q>i  
  125 5301 研发支出 research and development expenditures {ZsWZJ!  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor $jeDVH  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ^cmP  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor FvI0 J  
  六、损益类 ZvnZ}t >?  
  129 6001 主营业务收入 main business income Znh uIA AG  
  130 6011 利息收入 金融共用​ interest income financial sharing #g`cih=QL  
  135 6051 其他业务收入 other business income ]g-qWSKU  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance :AE;x&  
  137 6101 公允价值变动损益 sound value flexible loss and profit ?9r,Y;,H  
  138 6111 投资收益 income on investment 3~3(G[w  
  142 6301 营业外收入 nonrevenue receipt a4a[pX,5  
  143 6401 主营业务成本 main business cost u&d v[  
  144 6402 其他业务支出 other business expense ! ?U^+)^$  
  145 6405 营业税金及附加 business tariff and annex i;'X}KW  
  146 6411 利息支出 金融共用 interest expense financial sharing x+:,b~Skk  
  155 6601 销售费用 marketing cost `1d`9AS2g  
  156 6602 管理费用 managing cost .McoW7|Y  
  157 6603 财务费用 financial cost 4\'81"e i  
  158 6604 勘探费用 exploration expense #&2N,M!Q  
  159 6701 资产减值损失 loss from asset devaluation )|^<w oli,  
  160 6711 营业外支出 nonoperating expense komxot[[  
  161 6801 所得税 income tax s8_NN  
  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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