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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 ZE863M@.  
  1 1001 库存现金 cash on hand sr1`/  
  2 1002 银行存款 bank deposit U 0G(  
  5 1015 其他货币资金 other monetary capital MlVN'w  
  9 1101 交易性金融资产 transaction monetary assets Li)rs<IX;m  
  11 1121 应收票据 notes receivable {Hg.ctam  
  12 1122 应收账款 Account receivable ]JF>a_2wG  
  13 1123 预付账款 account prepaid U[1Rw6  
  14 1131 应收股利 dividend receivable Q]wM WV  
  15 1132 应收利息 accrued interest receivable KvW {M  
  21 1231 其他应收款 accounts receivable-others UPQ?vh2F2  
  22 1241 坏账准备 had debts reserve Ry9kGdqO  
  28 1401 材料采购 procurement of materials ( `T;nz  
  29 1402 在途物资 materials in transit #InuN8sI  
  30 1403 原材料 raw materials ZqH.$nXP  
  32 1406 库存商品 commodity stocks 6wK>SW)#&j  
  33 1407 发出商品 goods in transit ]/&qv6D*d  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 1'ts>6b  
  42 1461 存货跌价准备 reserve against stock price declining .&fG_(6|  
  43 1501 待摊费用 fees to be apportioned AlF"1X02  
  45 1521 持有至到期投资 hold investment due Bn JpC<xm  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve a hQdBoj  
  47 1523 可供出售金融资产 financial assets available for sale Q'D%?Vg'  
  48 1524 长期股权投资 long-term stock ownership investment M,nX@8 _h  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 3 VNYDY`>  
  50 1526 投资性房地产 investment real eastate W u?A} fH  
  51 1531 长期应收款 long-term account receivable \>,[5|GU  
  52 1541 未实现融资收益 unrealized financing income ;Qe-y|>  
  54 1601 固定资产 permanent assets 3fA.DK[4[  
  55 1602 累计折旧 accumulated depreciation gD`|N@W$5  
  56 1603 固定资产减值准备permanent assets reduction reserve p,#t[K  
  57 1604 在建工程 construction in process W>$2BsO  
  58 1605 工程物资 engineer material /,#HGu]q'  
  59 1606 固定资产清理 disposal of fixed assets .=@xTJh  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Uj]Tdg  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing CWF(OMA  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture %@Mv-A6)  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture R]L$Ld< ij  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture S~L;oX?(!  
  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 nX 4WlH  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation <!@*2/Q]J]  
  67 1701 无形资产 intangible assets gt]k#(S  
  68 1702 累计摊销 accumulated amortization $=&a 0O#  
  69 1703 无形资产减值准备 intangible assets reduction reserve :De@_m  
  70 1711 商誉 business reputation jUnS&1]MF  
  71 1801 长期待摊费用 long-term deferred expenses .T;:6/??1  
  72 1811 递延所得税资产 deferred income tax assets [{R^!Az&b<  
  73 1901 待处理财产损溢 waiting assets profit and loss vZhC_G+tGd  
  二、负债类 debt group MP aF  
  74 2001 短期借款 short-term loan B<^yT@Wc  
  81 2101 交易性金融负债 transaction financial liabilities I?y!d G  
  83 2201 应付票据 notes payable F_C7S  
  84 2202 应付账款 account payable $wnK"k%G  
  85 2205 预收账款 item received in advance e'"2yA8dh"  
  86 2211 应付职工薪酬 employee pay payable ">zK1t5=  
  87 2221 应交税费 tax payable ldFK3+V  
  88 2231 应付股利 dividend payable OGA_3|[S   
  89 2232 应付利息 interest payable lQ5d.}O&  
  90 2241 其他应付款 other account payable (tG8HwV-  
  97 2401 预提费用 withholding expenses 47<fg&T  
  98 2411 预计负债 estimated liabilities K+WbxovXU  
  99 2501 递延收益 deferred income ,hO*W-a% 1  
  100 2601 长期借款 money borrowed for long term (}!xO?NA(  
  101 2602 长期债券 long-term bond 'BUix!k0<  
  106 2801 长期应付款 long-term account payable 0[\sz>@  
  107 2802 未确认融资费用 unacknowledged financial charges S1d^mu  
  108 2811 专项应付款 special accounts payable ,$4f#)  
  109 2901 递延所得税负债 deferred income tax liabilities VK)vb.:  
  三、共同类  Z|t`}lK  
  112 3101 衍生工具 derivative tool Sm7O%V8{p  
  113 3201 套期工具 arbitrage tool u4eA++ eT  
  114 3202 被套期项目 arbitrage project G+5_I"`W  
  四、所有者权益类 8D]&wBR:  
  115 4001 实收资本 paid-up capital O%H c%EfG  
  116 4002 资本公积 contributed surplus =qWcw7!"  
  117 4101 盈余公积 earned surplus 0R21"]L_M  
  119 4103 本年利润 profit for the current year FGRdA^`  
  120 4104 利润分配 allocation of profits GMv.G  
  121 4201 库存股 treasury stock 0gevn  
  五、成本类 frh!dN  
  122 5001 生产成本 production cost e9\eh? bPU  
  123 5101 制造费用 cost of production EOj.Jrs~  
  124 5201 劳务成本 service cost OTy{:ID  
  125 5301 研发支出 research and development expenditures  U))2?#  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor [}+h86:y  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor %tK^&rw%  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor FN+x<VXo(  
  六、损益类 Hoj' zY  
  129 6001 主营业务收入 main business income BE$Wj;Q  
  130 6011 利息收入 金融共用​ interest income financial sharing Ia@!Nr2  
  135 6051 其他业务收入 other business income @r130eLh  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ;#/Uo8  
  137 6101 公允价值变动损益 sound value flexible loss and profit  9M]%h  
  138 6111 投资收益 income on investment 5$PDA*]9  
  142 6301 营业外收入 nonrevenue receipt $wm.,Vb  
  143 6401 主营业务成本 main business cost [gkOwU=?  
  144 6402 其他业务支出 other business expense [Dq@(Q s'  
  145 6405 营业税金及附加 business tariff and annex E*"-U!?)l2  
  146 6411 利息支出 金融共用 interest expense financial sharing ;t xW\iy%Z  
  155 6601 销售费用 marketing cost ,5XDH6L1  
  156 6602 管理费用 managing cost fD* ?JzVY  
  157 6603 财务费用 financial cost 8 *Y(wqH  
  158 6604 勘探费用 exploration expense 4 (>8tP\Y  
  159 6701 资产减值损失 loss from asset devaluation #TG7WF 5  
  160 6711 营业外支出 nonoperating expense Tfytc$aQ  
  161 6801 所得税 income tax EYy|JT]B  
  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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