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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 HYgq@47$[  
  1 1001 库存现金 cash on hand ]R^?Pa1Te4  
  2 1002 银行存款 bank deposit =G*rfV@__V  
  5 1015 其他货币资金 other monetary capital dMsX}=EI<  
  9 1101 交易性金融资产 transaction monetary assets 4ze-N8<[  
  11 1121 应收票据 notes receivable .M_[tl  
  12 1122 应收账款 Account receivable !+T9NqDv[  
  13 1123 预付账款 account prepaid 7Rr(YoWa  
  14 1131 应收股利 dividend receivable Pms"YhyZ7  
  15 1132 应收利息 accrued interest receivable 3n']\V  
  21 1231 其他应收款 accounts receivable-others #uNQ+US0  
  22 1241 坏账准备 had debts reserve z BWn*A[4  
  28 1401 材料采购 procurement of materials D_,}lsrb  
  29 1402 在途物资 materials in transit sygAEL;.  
  30 1403 原材料 raw materials A{Giz&p  
  32 1406 库存商品 commodity stocks 1F'j .1  
  33 1407 发出商品 goods in transit Xj.Tg1^K"  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles |$ `LsA.  
  42 1461 存货跌价准备 reserve against stock price declining u\zRWX  
  43 1501 待摊费用 fees to be apportioned g7k|Ho-W  
  45 1521 持有至到期投资 hold investment due  \p"`!n  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve e7/ b@  
  47 1523 可供出售金融资产 financial assets available for sale ]zHUF!a*  
  48 1524 长期股权投资 long-term stock ownership investment 9;u$a^R.  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve xW*L^97 ;  
  50 1526 投资性房地产 investment real eastate _X{i hf  
  51 1531 长期应收款 long-term account receivable //VgPl  
  52 1541 未实现融资收益 unrealized financing income n~ \"W  
  54 1601 固定资产 permanent assets Y5fwmH,a-  
  55 1602 累计折旧 accumulated depreciation b,YTw  
  56 1603 固定资产减值准备permanent assets reduction reserve xMDx<sk  
  57 1604 在建工程 construction in process RE`XyS0Q  
  58 1605 工程物资 engineer material mM"!=' z  
  59 1606 固定资产清理 disposal of fixed assets oDul ?%  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing #KZ6S9>@  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing y5>859"h  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ?4wS/_C/  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 7g3vh%G.  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture I,D24W4l  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation W[ A;VOj0$  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation uJ,>Y# ?  
  67 1701 无形资产 intangible assets uW!',"0ER  
  68 1702 累计摊销 accumulated amortization Px&*&^Gf[b  
  69 1703 无形资产减值准备 intangible assets reduction reserve j,QeL  
  70 1711 商誉 business reputation 6/B"H#rN  
  71 1801 长期待摊费用 long-term deferred expenses [*w^|b ?  
  72 1811 递延所得税资产 deferred income tax assets g*Nc+W](P>  
  73 1901 待处理财产损溢 waiting assets profit and loss tF SO"  
  二、负债类 debt group ww VK15t  
  74 2001 短期借款 short-term loan /02|b}{  
  81 2101 交易性金融负债 transaction financial liabilities z C6,m6Dv  
  83 2201 应付票据 notes payable # )-Kf  
  84 2202 应付账款 account payable $-Q,@Bztq  
  85 2205 预收账款 item received in advance h9c54Ux  
  86 2211 应付职工薪酬 employee pay payable xN0n0  
  87 2221 应交税费 tax payable yWsV !Ub  
  88 2231 应付股利 dividend payable 8 C4DOz|  
  89 2232 应付利息 interest payable D]v=/43  
  90 2241 其他应付款 other account payable UOH2I+@V  
  97 2401 预提费用 withholding expenses GQ ZEMy7  
  98 2411 预计负债 estimated liabilities QkUq%}_0  
  99 2501 递延收益 deferred income Z8tQ#Pu{  
  100 2601 长期借款 money borrowed for long term oEvXZ;F@.  
  101 2602 长期债券 long-term bond fk,[`n+  
  106 2801 长期应付款 long-term account payable  hv te)  
  107 2802 未确认融资费用 unacknowledged financial charges j K?GB  
  108 2811 专项应付款 special accounts payable *[@lp7  
  109 2901 递延所得税负债 deferred income tax liabilities y ?]G OQI  
  三、共同类 H cwqVU  
  112 3101 衍生工具 derivative tool =Y>_b 2  
  113 3201 套期工具 arbitrage tool U)a}XRS  
  114 3202 被套期项目 arbitrage project 4F EOV,n  
  四、所有者权益类 eAS~> |N#x  
  115 4001 实收资本 paid-up capital ,TaaXI  
  116 4002 资本公积 contributed surplus gJ cf~@s  
  117 4101 盈余公积 earned surplus Am&/K\ O  
  119 4103 本年利润 profit for the current year " jly[M}C  
  120 4104 利润分配 allocation of profits "WR)a`$UR  
  121 4201 库存股 treasury stock PpX=~Of~  
  五、成本类 L,V\g^4$K  
  122 5001 生产成本 production cost (D F{l?4x-  
  123 5101 制造费用 cost of production wMNtN3   
  124 5201 劳务成本 service cost _x_om#~n  
  125 5301 研发支出 research and development expenditures VnW]-P*:  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor J4!Om&\@  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor dQLR%i #P8  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor G\&4_MS  
  六、损益类 0TK+R43_  
  129 6001 主营业务收入 main business income j+NOT`&  
  130 6011 利息收入 金融共用​ interest income financial sharing .t|vwx  
  135 6051 其他业务收入 other business income IT]D;  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance p*E_Po  
  137 6101 公允价值变动损益 sound value flexible loss and profit x0B|CO  
  138 6111 投资收益 income on investment KW|X\1H  
  142 6301 营业外收入 nonrevenue receipt w?]k$  
  143 6401 主营业务成本 main business cost YpMQY-n  
  144 6402 其他业务支出 other business expense 6O8'T`F[  
  145 6405 营业税金及附加 business tariff and annex F-g(Hk|v  
  146 6411 利息支出 金融共用 interest expense financial sharing [xq"[*Evv  
  155 6601 销售费用 marketing cost ]+x;tP o  
  156 6602 管理费用 managing cost .dwb@$  
  157 6603 财务费用 financial cost @1ZLr  
  158 6604 勘探费用 exploration expense :{?8rA5  
  159 6701 资产减值损失 loss from asset devaluation \xJT sdd  
  160 6711 营业外支出 nonoperating expense  *e{d^  
  161 6801 所得税 income tax hGyi@0  
  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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