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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 cVR#\OM  
  1 1001 库存现金 cash on hand  + f+#W  
  2 1002 银行存款 bank deposit _--kK+rU  
  5 1015 其他货币资金 other monetary capital AJ%x"  
  9 1101 交易性金融资产 transaction monetary assets "{1SDbwmMo  
  11 1121 应收票据 notes receivable 2A,iY}R  
  12 1122 应收账款 Account receivable  ,xhB  
  13 1123 预付账款 account prepaid 6`V2-zv$  
  14 1131 应收股利 dividend receivable :)PAj  
  15 1132 应收利息 accrued interest receivable Bkq3-rX\  
  21 1231 其他应收款 accounts receivable-others C{5^UCJkg  
  22 1241 坏账准备 had debts reserve fc,^H&  
  28 1401 材料采购 procurement of materials ]TTQ;F  
  29 1402 在途物资 materials in transit udjahI<{  
  30 1403 原材料 raw materials m0$4  
  32 1406 库存商品 commodity stocks qR X:e o  
  33 1407 发出商品 goods in transit c^%vyBMY  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles l&2}/A  
  42 1461 存货跌价准备 reserve against stock price declining "c'K8,+?  
  43 1501 待摊费用 fees to be apportioned q| EE em  
  45 1521 持有至到期投资 hold investment due  }}cS-p  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve uFXu9f+  
  47 1523 可供出售金融资产 financial assets available for sale FlqE!6[[  
  48 1524 长期股权投资 long-term stock ownership investment :SUU)jLq  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve h^`!kp  
  50 1526 投资性房地产 investment real eastate doj$chy  
  51 1531 长期应收款 long-term account receivable N8-!}\,  
  52 1541 未实现融资收益 unrealized financing income L FncY(b  
  54 1601 固定资产 permanent assets X (0`"rjg  
  55 1602 累计折旧 accumulated depreciation hj<h]dhp  
  56 1603 固定资产减值准备permanent assets reduction reserve kv)IG$S 0  
  57 1604 在建工程 construction in process m:sT)  
  58 1605 工程物资 engineer material sC^9  
  59 1606 固定资产清理 disposal of fixed assets n}T;q1  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing r^j iK\*  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 1~|o@CO  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture i_KAD U&mP  
  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 U> @st="  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture K9@F1ccQ/  
  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 ^Hplrwj}  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation |Qa[N(  
  67 1701 无形资产 intangible assets Gfbeh %  
  68 1702 累计摊销 accumulated amortization Cxt_QyL?  
  69 1703 无形资产减值准备 intangible assets reduction reserve BPH-g\q  
  70 1711 商誉 business reputation *w/})Y3^  
  71 1801 长期待摊费用 long-term deferred expenses _rmTX. 'w  
  72 1811 递延所得税资产 deferred income tax assets TSPFi 0PP  
  73 1901 待处理财产损溢 waiting assets profit and loss P_:~!+W,  
  二、负债类 debt group ;<?mMi@<E  
  74 2001 短期借款 short-term loan yM}Wg~:D:  
  81 2101 交易性金融负债 transaction financial liabilities |oL}c!0vs  
  83 2201 应付票据 notes payable SD=kpf;  
  84 2202 应付账款 account payable ! ,*4d $  
  85 2205 预收账款 item received in advance 1X7tN2tQ  
  86 2211 应付职工薪酬 employee pay payable 7/:C[J4GTN  
  87 2221 应交税费 tax payable W-ctx"9DS  
  88 2231 应付股利 dividend payable Mjr19_.S  
  89 2232 应付利息 interest payable P*\h)F/3}t  
  90 2241 其他应付款 other account payable ._$tNGI4  
  97 2401 预提费用 withholding expenses 10C,\  
  98 2411 预计负债 estimated liabilities ,o\-'   
  99 2501 递延收益 deferred income 6')pM&`t  
  100 2601 长期借款 money borrowed for long term FK2* O  
  101 2602 长期债券 long-term bond zt23on2  
  106 2801 长期应付款 long-term account payable n!Dy-)!`O  
  107 2802 未确认融资费用 unacknowledged financial charges 7"iUyZ(  
  108 2811 专项应付款 special accounts payable '%} k"&t$i  
  109 2901 递延所得税负债 deferred income tax liabilities a'U}.w}  
  三、共同类 )T_o!/\*|*  
  112 3101 衍生工具 derivative tool $^ wqoW%t  
  113 3201 套期工具 arbitrage tool 2L!wbeTb;  
  114 3202 被套期项目 arbitrage project [ BpZ{Ql  
  四、所有者权益类 Q`Z=}^  
  115 4001 实收资本 paid-up capital Z fQzA}QD  
  116 4002 资本公积 contributed surplus >;9+4C<z0  
  117 4101 盈余公积 earned surplus <EHgPlQn  
  119 4103 本年利润 profit for the current year x?*)  
  120 4104 利润分配 allocation of profits s_j ?L  
  121 4201 库存股 treasury stock ^/H9`z;  
  五、成本类 2A5R3x= \  
  122 5001 生产成本 production cost RF,[1O-\O  
  123 5101 制造费用 cost of production ST * \Q  
  124 5201 劳务成本 service cost 42{\u08Z  
  125 5301 研发支出 research and development expenditures +li<y`aw0  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 7 B<  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor oQ=v:P]  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Wvg+5Q  
  六、损益类 vfn _Nq;  
  129 6001 主营业务收入 main business income zK5/0zMZ  
  130 6011 利息收入 金融共用​ interest income financial sharing )rqb<O  
  135 6051 其他业务收入 other business income :nYnTo`  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance R'#1|eWCa  
  137 6101 公允价值变动损益 sound value flexible loss and profit a(qij&>  
  138 6111 投资收益 income on investment zHEH?xZ6sD  
  142 6301 营业外收入 nonrevenue receipt I &jiH)  
  143 6401 主营业务成本 main business cost Uzx,aYo X  
  144 6402 其他业务支出 other business expense &m8#^]*  
  145 6405 营业税金及附加 business tariff and annex PqhR^re0.  
  146 6411 利息支出 金融共用 interest expense financial sharing V^  
  155 6601 销售费用 marketing cost 2EU((Q`>=(  
  156 6602 管理费用 managing cost Ep.Q&(D >  
  157 6603 财务费用 financial cost )C@O7m*.4  
  158 6604 勘探费用 exploration expense - s}  
  159 6701 资产减值损失 loss from asset devaluation ^ |xSU_wa  
  160 6711 营业外支出 nonoperating expense m#^ua^JV  
  161 6801 所得税 income tax 2%|0c\y|z=  
  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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