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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
^b. MR?9  
  一、资产类 ?bDae%>.d,  
  1 1001 库存现金 cash on hand jz:c)C&/  
  2 1002 银行存款 bank deposit |^{" 2l"j  
  5 1015 其他货币资金 other monetary capital <5vB{)Tq  
  9 1101 交易性金融资产 transaction monetary assets Z*3}L  
  11 1121 应收票据 notes receivable L umD.3<  
  12 1122 应收账款 Account receivable * %BI*p  
  13 1123 预付账款 account prepaid y .<Y]m  
  14 1131 应收股利 dividend receivable )Dpt<}}\  
  15 1132 应收利息 accrued interest receivable ; O0rt1  
  21 1231 其他应收款 accounts receivable-others PdBhX  
  22 1241 坏账准备 had debts reserve *lO+^\HXD  
  28 1401 材料采购 procurement of materials cBf{R^>Fd  
  29 1402 在途物资 materials in transit vBnHG-5;P  
  30 1403 原材料 raw materials 0Ch._~Q+20  
  32 1406 库存商品 commodity stocks T^G<)IX`c  
  33 1407 发出商品 goods in transit @!O{>`  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles X0TGJ,yW(  
  42 1461 存货跌价准备 reserve against stock price declining )KQum`pO  
  43 1501 待摊费用 fees to be apportioned a[l5k  
  45 1521 持有至到期投资 hold investment due  gOAluP  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve %;?3A#  
  47 1523 可供出售金融资产 financial assets available for sale 3vD,hL`&  
  48 1524 长期股权投资 long-term stock ownership investment 6LQO>k  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve >L4$DKO  
  50 1526 投资性房地产 investment real eastate bOKNWI   
  51 1531 长期应收款 long-term account receivable ~C x2Q4E  
  52 1541 未实现融资收益 unrealized financing income qNL~m'  
  54 1601 固定资产 permanent assets l/NK.Jr  
  55 1602 累计折旧 accumulated depreciation :h~!#;w_  
  56 1603 固定资产减值准备permanent assets reduction reserve ZW%`G@d"H-  
  57 1604 在建工程 construction in process f'U]Ik;Jy  
  58 1605 工程物资 engineer material tYa8I/HpT  
  59 1606 固定资产清理 disposal of fixed assets #Qd3A  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 0n=E.qZ9c  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing T,>e\  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture #9Z -Hd<  
  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 %L.+r!.  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture bnQO}G  
  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 &r%3)Z8Et  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation P s ;:g0  
  67 1701 无形资产 intangible assets v%[mt` I  
  68 1702 累计摊销 accumulated amortization KW<CU'  
  69 1703 无形资产减值准备 intangible assets reduction reserve [K- s\  
  70 1711 商誉 business reputation rgY~8PY"  
  71 1801 长期待摊费用 long-term deferred expenses JK`P mp>  
  72 1811 递延所得税资产 deferred income tax assets +dv@N3GV  
  73 1901 待处理财产损溢 waiting assets profit and loss A[bxxQSP\H  
  二、负债类 debt group CG;D(AWR;  
  74 2001 短期借款 short-term loan _I!&w!3oM  
  81 2101 交易性金融负债 transaction financial liabilities C-Z,L#  
  83 2201 应付票据 notes payable |?kH]Trr  
  84 2202 应付账款 account payable p2K9R4  
  85 2205 预收账款 item received in advance 'CX KphlWs  
  86 2211 应付职工薪酬 employee pay payable  HV(Kz  
  87 2221 应交税费 tax payable #v-!GK_<  
  88 2231 应付股利 dividend payable W]OT=6u8o  
  89 2232 应付利息 interest payable !:5n  
  90 2241 其他应付款 other account payable _JH6bvbQ  
  97 2401 预提费用 withholding expenses E.9F~&DPJ<  
  98 2411 预计负债 estimated liabilities .$iIr:Tc>  
  99 2501 递延收益 deferred income .w~USJ=X  
  100 2601 长期借款 money borrowed for long term 9':$!Eoq  
  101 2602 长期债券 long-term bond JSU\Hh!  
  106 2801 长期应付款 long-term account payable *$ !LRmp?  
  107 2802 未确认融资费用 unacknowledged financial charges jo~Pr  
  108 2811 专项应付款 special accounts payable W#!\.m`5  
  109 2901 递延所得税负债 deferred income tax liabilities )-@EUN0E>5  
  三、共同类 G. }yNjL8  
  112 3101 衍生工具 derivative tool [>;O'>  
  113 3201 套期工具 arbitrage tool 6D],275`J  
  114 3202 被套期项目 arbitrage project ~CA+'e%~~  
  四、所有者权益类 i  *<,@*  
  115 4001 实收资本 paid-up capital ,n*.Yq  
  116 4002 资本公积 contributed surplus |zMQe}R@%  
  117 4101 盈余公积 earned surplus O 2U/zF:X  
  119 4103 本年利润 profit for the current year C6n4OU  
  120 4104 利润分配 allocation of profits ~#@EjQCq  
  121 4201 库存股 treasury stock  oa|0=  
  五、成本类  J{y@ O  
  122 5001 生产成本 production cost G\Me%{b#  
  123 5101 制造费用 cost of production -AX3Rnv^!  
  124 5201 劳务成本 service cost 7XNfH@  
  125 5301 研发支出 research and development expenditures ^?2txLv,6  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor CbZ1<r" /  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ,J|};s+  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor .\VjS^o&Z&  
  六、损益类 _KFKx3<m!  
  129 6001 主营业务收入 main business income F!xK#~e   
  130 6011 利息收入 金融共用​ interest income financial sharing ;VuIQ*@m"  
  135 6051 其他业务收入 other business income JG[+e*8  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance CqoL5qt  
  137 6101 公允价值变动损益 sound value flexible loss and profit +FiV!nRkZ  
  138 6111 投资收益 income on investment (\}IOCNS  
  142 6301 营业外收入 nonrevenue receipt (]1 %s?ud*  
  143 6401 主营业务成本 main business cost 78%2#;;G  
  144 6402 其他业务支出 other business expense -K j CPc  
  145 6405 营业税金及附加 business tariff and annex =vFI4)$-  
  146 6411 利息支出 金融共用 interest expense financial sharing =8i M,Vl3  
  155 6601 销售费用 marketing cost ym KdRF  
  156 6602 管理费用 managing cost h+Dok#g  
  157 6603 财务费用 financial cost <fw[7=_)^  
  158 6604 勘探费用 exploration expense h %nZKhm  
  159 6701 资产减值损失 loss from asset devaluation v zn/waw  
  160 6711 营业外支出 nonoperating expense &0#qy 9wx  
  161 6801 所得税 income tax .C #}g  
  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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