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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 tAH,3Sz( /  
  1 1001 库存现金 cash on hand +V*FFv  
  2 1002 银行存款 bank deposit tn};[r  
  5 1015 其他货币资金 other monetary capital 0]3%BgZ(a8  
  9 1101 交易性金融资产 transaction monetary assets Z|+SC \Y  
  11 1121 应收票据 notes receivable 3l"7$B  
  12 1122 应收账款 Account receivable &A>Hq/Y  
  13 1123 预付账款 account prepaid u (V4KUk  
  14 1131 应收股利 dividend receivable DPR=Xls  
  15 1132 应收利息 accrued interest receivable bAv>?Xqa  
  21 1231 其他应收款 accounts receivable-others m5Gt8Z 6a  
  22 1241 坏账准备 had debts reserve AG6tt  
  28 1401 材料采购 procurement of materials 7KU/ 1l9$9  
  29 1402 在途物资 materials in transit _uU}J5d.  
  30 1403 原材料 raw materials |NFX"wv:c<  
  32 1406 库存商品 commodity stocks 6Ouy%]0$I3  
  33 1407 发出商品 goods in transit ilL] pU-  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ZVu&q{s,  
  42 1461 存货跌价准备 reserve against stock price declining RMU]GCa  
  43 1501 待摊费用 fees to be apportioned GGHe{l  
  45 1521 持有至到期投资 hold investment due PK^{WF}L;  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve %Z?2 .)  
  47 1523 可供出售金融资产 financial assets available for sale g,/gApa  
  48 1524 长期股权投资 long-term stock ownership investment .r!:` 6  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve HVG9 C$  
  50 1526 投资性房地产 investment real eastate m'H%O-h\  
  51 1531 长期应收款 long-term account receivable g|_-O" l  
  52 1541 未实现融资收益 unrealized financing income +M th+qgw  
  54 1601 固定资产 permanent assets e -vL!&;2  
  55 1602 累计折旧 accumulated depreciation BhC.#u/   
  56 1603 固定资产减值准备permanent assets reduction reserve KsI[  
  57 1604 在建工程 construction in process 7Z;bUMYtx  
  58 1605 工程物资 engineer material ;KqH]h)  
  59 1606 固定资产清理 disposal of fixed assets +BcJHNIB  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing c0M=T  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing g2p/#\D\J  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture  b oAu  
  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 apQ` l^  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture tEP~`$9  
  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 $rFLhp}  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation cSy{*K{B  
  67 1701 无形资产 intangible assets !U38aHG  
  68 1702 累计摊销 accumulated amortization td{M%D,R"  
  69 1703 无形资产减值准备 intangible assets reduction reserve hhQLld4  
  70 1711 商誉 business reputation *cn,[  
  71 1801 长期待摊费用 long-term deferred expenses vL~nJv  
  72 1811 递延所得税资产 deferred income tax assets Oi# F  
  73 1901 待处理财产损溢 waiting assets profit and loss 3>%oGbo  
  二、负债类 debt group S(xlN 7=  
  74 2001 短期借款 short-term loan MzLnD D^  
  81 2101 交易性金融负债 transaction financial liabilities u'}SaX]0  
  83 2201 应付票据 notes payable ?h)Z ;,}  
  84 2202 应付账款 account payable 'B&gr}@4O=  
  85 2205 预收账款 item received in advance |f+|OZY  
  86 2211 应付职工薪酬 employee pay payable  wc# #'u  
  87 2221 应交税费 tax payable /Zs;dam  
  88 2231 应付股利 dividend payable qzq_3^ 66  
  89 2232 应付利息 interest payable & yFS  
  90 2241 其他应付款 other account payable sCG[gshq  
  97 2401 预提费用 withholding expenses B[k {u#Kp  
  98 2411 预计负债 estimated liabilities $oKT-G  
  99 2501 递延收益 deferred income 2uw1R;zw  
  100 2601 长期借款 money borrowed for long term nRq @hk  
  101 2602 长期债券 long-term bond --*Jv"/0  
  106 2801 长期应付款 long-term account payable uN1(l}z$  
  107 2802 未确认融资费用 unacknowledged financial charges t.'|[pOV  
  108 2811 专项应付款 special accounts payable Hbz>D5$  
  109 2901 递延所得税负债 deferred income tax liabilities NUH;\*]8s  
  三、共同类 <:=}1t.Z  
  112 3101 衍生工具 derivative tool 4E[ 9)n+YV  
  113 3201 套期工具 arbitrage tool CD|)TXy  
  114 3202 被套期项目 arbitrage project ()L[l @ m  
  四、所有者权益类 R$qp3I  
  115 4001 实收资本 paid-up capital $*EK v'g[n  
  116 4002 资本公积 contributed surplus LJ7Qwh_",  
  117 4101 盈余公积 earned surplus }c/p+Wo  
  119 4103 本年利润 profit for the current year ?2h)w=dO  
  120 4104 利润分配 allocation of profits hxcRFqX"  
  121 4201 库存股 treasury stock [7d>c  
  五、成本类 ,m<t/@^]  
  122 5001 生产成本 production cost w6ZyMR,T  
  123 5101 制造费用 cost of production `uL^!-  
  124 5201 劳务成本 service cost t# cm |  
  125 5301 研发支出 research and development expenditures BK._cDR  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ;Y<Hi\2oy  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor *7MTq_K(An  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor :ryyo $  
  六、损益类 #gjhs"$~  
  129 6001 主营业务收入 main business income (' yBIb\ue  
  130 6011 利息收入 金融共用​ interest income financial sharing Kgev*xg  
  135 6051 其他业务收入 other business income v5J% p4  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance $#q:\yQsPC  
  137 6101 公允价值变动损益 sound value flexible loss and profit ,S.<qmf  
  138 6111 投资收益 income on investment @lvvI<U  
  142 6301 营业外收入 nonrevenue receipt a "*DJ&  
  143 6401 主营业务成本 main business cost 7R W5U'B  
  144 6402 其他业务支出 other business expense ,khB*h14;h  
  145 6405 营业税金及附加 business tariff and annex fZM)>  
  146 6411 利息支出 金融共用 interest expense financial sharing D vG9(Eh  
  155 6601 销售费用 marketing cost Af'L=0  
  156 6602 管理费用 managing cost qfF/X"#0  
  157 6603 财务费用 financial cost QoagyL  
  158 6604 勘探费用 exploration expense ?LE\pk R  
  159 6701 资产减值损失 loss from asset devaluation )3h%2C1uM  
  160 6711 营业外支出 nonoperating expense IK#W80y  
  161 6801 所得税 income tax Z4+S4cqnh  
  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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