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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 (g!p>m!Z  
  1 1001 库存现金 cash on hand es:2M |#O  
  2 1002 银行存款 bank deposit ( )T[$.(  
  5 1015 其他货币资金 other monetary capital #/S {6c  
  9 1101 交易性金融资产 transaction monetary assets <'U]`L p  
  11 1121 应收票据 notes receivable z_|oCT!6  
  12 1122 应收账款 Account receivable  Ukz;0q  
  13 1123 预付账款 account prepaid ,El!fgL  
  14 1131 应收股利 dividend receivable "y?\Dx   
  15 1132 应收利息 accrued interest receivable E+95WF|4k"  
  21 1231 其他应收款 accounts receivable-others {tP%epQ  
  22 1241 坏账准备 had debts reserve J;R v ~<7  
  28 1401 材料采购 procurement of materials S_(d9GK<  
  29 1402 在途物资 materials in transit F =a+z/xKT  
  30 1403 原材料 raw materials J4$! 68  
  32 1406 库存商品 commodity stocks ,T,:-E  
  33 1407 发出商品 goods in transit }WLh8i?_  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles A#wEuX=[  
  42 1461 存货跌价准备 reserve against stock price declining }ut]\ ]b  
  43 1501 待摊费用 fees to be apportioned l:B;zi`)oB  
  45 1521 持有至到期投资 hold investment due &]6) LFm  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve *~XA'Vw!  
  47 1523 可供出售金融资产 financial assets available for sale z,SYw &S  
  48 1524 长期股权投资 long-term stock ownership investment <i\A_qqc/  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve L71!J0@a#  
  50 1526 投资性房地产 investment real eastate ]jMKC8uz  
  51 1531 长期应收款 long-term account receivable )$GIN/i  
  52 1541 未实现融资收益 unrealized financing income \*vHB`.,ey  
  54 1601 固定资产 permanent assets ?i\;:<e4  
  55 1602 累计折旧 accumulated depreciation |s+0~$O;  
  56 1603 固定资产减值准备permanent assets reduction reserve "8f? h%t  
  57 1604 在建工程 construction in process Wzq>JNn y  
  58 1605 工程物资 engineer material )Q;97 8:  
  59 1606 固定资产清理 disposal of fixed assets k3!a$0Bs;  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing t0&@ h\K  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing lJ;J~>  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture @exey  
  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 (46 {r}_O  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture .1 )RW5|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 Rg&- 0b  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation AEirj /  
  67 1701 无形资产 intangible assets +\ _{x/u1  
  68 1702 累计摊销 accumulated amortization uLeRZSC  
  69 1703 无形资产减值准备 intangible assets reduction reserve K-vWa2  
  70 1711 商誉 business reputation b p<^ R  
  71 1801 长期待摊费用 long-term deferred expenses unl1*4e+  
  72 1811 递延所得税资产 deferred income tax assets <Q < AwP  
  73 1901 待处理财产损溢 waiting assets profit and loss IV16d  
  二、负债类 debt group )P&9A)8  
  74 2001 短期借款 short-term loan 4p`XG1Pt  
  81 2101 交易性金融负债 transaction financial liabilities -XK0KYhgW  
  83 2201 应付票据 notes payable R"Liz3Vl%  
  84 2202 应付账款 account payable M6|I6M <  
  85 2205 预收账款 item received in advance B/f0P(7  
  86 2211 应付职工薪酬 employee pay payable G#`\(NW  
  87 2221 应交税费 tax payable 'Ye v} QM  
  88 2231 应付股利 dividend payable FjfN3#qlg  
  89 2232 应付利息 interest payable \BV 0zKd  
  90 2241 其他应付款 other account payable kfb/n)b'  
  97 2401 预提费用 withholding expenses AnsjmR:Jv  
  98 2411 预计负债 estimated liabilities +%>:0mT  
  99 2501 递延收益 deferred income Lm*VN~2  
  100 2601 长期借款 money borrowed for long term *O$CaAr\s  
  101 2602 长期债券 long-term bond gT+Bhr  
  106 2801 长期应付款 long-term account payable A?!I/|E ^;  
  107 2802 未确认融资费用 unacknowledged financial charges /c# `5L[  
  108 2811 专项应付款 special accounts payable u+9<&)X0  
  109 2901 递延所得税负债 deferred income tax liabilities ,<,:8B  
  三、共同类 {QaNAR=)  
  112 3101 衍生工具 derivative tool eJ8]g49mD6  
  113 3201 套期工具 arbitrage tool * A|-KKo\  
  114 3202 被套期项目 arbitrage project Ds8 EMtS  
  四、所有者权益类 [dX`K`k  
  115 4001 实收资本 paid-up capital 0'Z\O   
  116 4002 资本公积 contributed surplus b;mSQ4+  
  117 4101 盈余公积 earned surplus Iry  
  119 4103 本年利润 profit for the current year Zi$ziDz&  
  120 4104 利润分配 allocation of profits yBe d kj  
  121 4201 库存股 treasury stock <G8w[hs  
  五、成本类 Gi6T["  
  122 5001 生产成本 production cost 9W`Frx'h1  
  123 5101 制造费用 cost of production y %8op:'  
  124 5201 劳务成本 service cost cS .i  
  125 5301 研发支出 research and development expenditures ?kw&=T !  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor x<i}_@Sn_+  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor R>@uY( >dJ  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor f7de'^t9  
  六、损益类 =nUW'  
  129 6001 主营业务收入 main business income vH %gdpxX  
  130 6011 利息收入 金融共用​ interest income financial sharing &<'n^n  
  135 6051 其他业务收入 other business income iX{G]< n  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ]<u Q.~  
  137 6101 公允价值变动损益 sound value flexible loss and profit ~`#-d ^s:  
  138 6111 投资收益 income on investment KGHq rc  
  142 6301 营业外收入 nonrevenue receipt ZUXr!v/R:1  
  143 6401 主营业务成本 main business cost 7cg*|E@  
  144 6402 其他业务支出 other business expense 4JIYbb-a'  
  145 6405 营业税金及附加 business tariff and annex hv$yV%.`  
  146 6411 利息支出 金融共用 interest expense financial sharing N)8HR9[!  
  155 6601 销售费用 marketing cost %WFu<^jm  
  156 6602 管理费用 managing cost ,38Eq`5&W  
  157 6603 财务费用 financial cost $gle8Z-  
  158 6604 勘探费用 exploration expense 4b]a&_-}  
  159 6701 资产减值损失 loss from asset devaluation yI{5m^s{  
  160 6711 营业外支出 nonoperating expense ^D67y%  
  161 6801 所得税 income tax 'WyTI^K9  
  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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