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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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离线小飞兔
 

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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 FthXFxwx$  
  1 1001 库存现金 cash on hand R"9oMaY  
  2 1002 银行存款 bank deposit 2m)kyQ  
  5 1015 其他货币资金 other monetary capital |2t7G9[n  
  9 1101 交易性金融资产 transaction monetary assets jFJW3az@z  
  11 1121 应收票据 notes receivable BM=V,BZy  
  12 1122 应收账款 Account receivable #G[ *2h~99  
  13 1123 预付账款 account prepaid 4acP*LkkQ  
  14 1131 应收股利 dividend receivable B4\:2hBq  
  15 1132 应收利息 accrued interest receivable >tXufzW  
  21 1231 其他应收款 accounts receivable-others I;Z`!u:+  
  22 1241 坏账准备 had debts reserve #um1?V  
  28 1401 材料采购 procurement of materials ;QvvU[eb  
  29 1402 在途物资 materials in transit ?C#F?N0  
  30 1403 原材料 raw materials U l7pxzj  
  32 1406 库存商品 commodity stocks K 8yyxJ  
  33 1407 发出商品 goods in transit Y_Z &p#Q!  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles UL@5*uiX  
  42 1461 存货跌价准备 reserve against stock price declining ^t^<KL;  
  43 1501 待摊费用 fees to be apportioned "S{6LW kD  
  45 1521 持有至到期投资 hold investment due @y;tk$e  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve DS[l,x  
  47 1523 可供出售金融资产 financial assets available for sale Us@ {w`T  
  48 1524 长期股权投资 long-term stock ownership investment *'`3]!A  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve &Gy'AUz-  
  50 1526 投资性房地产 investment real eastate c^dl+-{Mc  
  51 1531 长期应收款 long-term account receivable [6RV'7`Abj  
  52 1541 未实现融资收益 unrealized financing income +lDGr/  
  54 1601 固定资产 permanent assets *+,Lc1|\  
  55 1602 累计折旧 accumulated depreciation XCqfAcNQ  
  56 1603 固定资产减值准备permanent assets reduction reserve +n8I(l=  
  57 1604 在建工程 construction in process Z|cTzunp  
  58 1605 工程物资 engineer material oRvm*"8B  
  59 1606 固定资产清理 disposal of fixed assets ?O.6r"  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing A Eyr_!G,  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing -f|+  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture q=E}#[EgY  
  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 <=y5 8O]x  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture D\_*,Fc  
  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 O+8ApicjTc  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation #(7RX}  
  67 1701 无形资产 intangible assets [r~rIb%Zj  
  68 1702 累计摊销 accumulated amortization _uy5?auQ  
  69 1703 无形资产减值准备 intangible assets reduction reserve z }b U\3!  
  70 1711 商誉 business reputation vCU&yXGl  
  71 1801 长期待摊费用 long-term deferred expenses |+4E 8;4_  
  72 1811 递延所得税资产 deferred income tax assets qS/71Kv'  
  73 1901 待处理财产损溢 waiting assets profit and loss 5@%=LPV  
  二、负债类 debt group 5x1jLPl'  
  74 2001 短期借款 short-term loan %f3Nml  
  81 2101 交易性金融负债 transaction financial liabilities ]a%\Q 2[c  
  83 2201 应付票据 notes payable R2H\ ;N  
  84 2202 应付账款 account payable ^) b7m  
  85 2205 预收账款 item received in advance M'!!EQo  
  86 2211 应付职工薪酬 employee pay payable $nD k mKl  
  87 2221 应交税费 tax payable EK-bvZ  
  88 2231 应付股利 dividend payable |\r\i&|g1  
  89 2232 应付利息 interest payable ~V$5m j   
  90 2241 其他应付款 other account payable ^x1D]+  
  97 2401 预提费用 withholding expenses Kjca>/id  
  98 2411 预计负债 estimated liabilities /+JP~ K  
  99 2501 递延收益 deferred income qU x7S(a  
  100 2601 长期借款 money borrowed for long term BUy}Rn  
  101 2602 长期债券 long-term bond n4d(`  
  106 2801 长期应付款 long-term account payable GF.g'wYc)Y  
  107 2802 未确认融资费用 unacknowledged financial charges @l6 dJ  
  108 2811 专项应付款 special accounts payable $Ln2O#  
  109 2901 递延所得税负债 deferred income tax liabilities 0 *Yivx6  
  三、共同类 |#k hw H  
  112 3101 衍生工具 derivative tool s)7`r6w  
  113 3201 套期工具 arbitrage tool *}WqYqOow  
  114 3202 被套期项目 arbitrage project 1 FIiX  
  四、所有者权益类 NYV0<z@M2M  
  115 4001 实收资本 paid-up capital 5A=xFj{  
  116 4002 资本公积 contributed surplus @ :   
  117 4101 盈余公积 earned surplus  q&Ua(I  
  119 4103 本年利润 profit for the current year h|/*yTuN.y  
  120 4104 利润分配 allocation of profits ;uo|4?E:\(  
  121 4201 库存股 treasury stock fS$Yl~-m?  
  五、成本类 % !hA\S  
  122 5001 生产成本 production cost <wGT s6  
  123 5101 制造费用 cost of production VTX'f2\  
  124 5201 劳务成本 service cost Y<$"]@w  
  125 5301 研发支出 research and development expenditures r Xk   
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor T6?d`i i1  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor eEds-&_  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor {~p %\  
  六、损益类 Mud\Q["  
  129 6001 主营业务收入 main business income @Oc}\Rg  
  130 6011 利息收入 金融共用​ interest income financial sharing K/LaA4  
  135 6051 其他业务收入 other business income l=OC?d*m  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance AxqTPx7`|  
  137 6101 公允价值变动损益 sound value flexible loss and profit [`n yq)  
  138 6111 投资收益 income on investment vH\nL>r  
  142 6301 营业外收入 nonrevenue receipt @m d^mss  
  143 6401 主营业务成本 main business cost <h>fip3o  
  144 6402 其他业务支出 other business expense +wgUs*(W  
  145 6405 营业税金及附加 business tariff and annex ewlc ^`  
  146 6411 利息支出 金融共用 interest expense financial sharing BO cEL%+  
  155 6601 销售费用 marketing cost ).#D:eO[~  
  156 6602 管理费用 managing cost oTa+ E'q  
  157 6603 财务费用 financial cost Wv'B[;[)  
  158 6604 勘探费用 exploration expense Uc;IPS  
  159 6701 资产减值损失 loss from asset devaluation |`9zE]  
  160 6711 营业外支出 nonoperating expense :95_W/l  
  161 6801 所得税 income tax ]$k m  
  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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