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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 +`.%aJIi9  
  1 1001 库存现金 cash on hand C2ToT\^  
  2 1002 银行存款 bank deposit >JCSOI  
  5 1015 其他货币资金 other monetary capital G?>~w[#mQR  
  9 1101 交易性金融资产 transaction monetary assets J6NQ5S\  
  11 1121 应收票据 notes receivable mj5A*%"W  
  12 1122 应收账款 Account receivable .' D+De&y  
  13 1123 预付账款 account prepaid wyAqrf  
  14 1131 应收股利 dividend receivable ][wS}~):  
  15 1132 应收利息 accrued interest receivable gjyg`%  
  21 1231 其他应收款 accounts receivable-others K2: r7f  
  22 1241 坏账准备 had debts reserve `acorfpi  
  28 1401 材料采购 procurement of materials vaR0`F  
  29 1402 在途物资 materials in transit G9Azd^3  
  30 1403 原材料 raw materials 90I)"vfW5  
  32 1406 库存商品 commodity stocks  Q+dBSKSK  
  33 1407 发出商品 goods in transit YVu8/D@ o  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 3S'V>:  
  42 1461 存货跌价准备 reserve against stock price declining ): Q5u6  
  43 1501 待摊费用 fees to be apportioned Q7c_;z_  
  45 1521 持有至到期投资 hold investment due z-$?.?d  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 8a. |CgI#h  
  47 1523 可供出售金融资产 financial assets available for sale jnH44  
  48 1524 长期股权投资 long-term stock ownership investment t'm]E2/  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve >`,v?<>+  
  50 1526 投资性房地产 investment real eastate fVR ~PG0  
  51 1531 长期应收款 long-term account receivable ,,BNUj/:  
  52 1541 未实现融资收益 unrealized financing income u b4(mS  
  54 1601 固定资产 permanent assets >+,1 @R  
  55 1602 累计折旧 accumulated depreciation  \2eYw.I=  
  56 1603 固定资产减值准备permanent assets reduction reserve s/Q}fW$ex  
  57 1604 在建工程 construction in process )m5<gp`  
  58 1605 工程物资 engineer material pklcRrx,a  
  59 1606 固定资产清理 disposal of fixed assets mn0QVkb}lc  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing l*%voKZG  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing {fIH9+v  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture hn!$?Vo.  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture dVe3h.,[v  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture yFJ(b%7  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation s8eiq`6\H}  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 9Cf^Q3)5o  
  67 1701 无形资产 intangible assets ]e?*7T]  
  68 1702 累计摊销 accumulated amortization hh:)"<[  
  69 1703 无形资产减值准备 intangible assets reduction reserve a x 7 M  
  70 1711 商誉 business reputation Mh3zl  
  71 1801 长期待摊费用 long-term deferred expenses T("Fh}  
  72 1811 递延所得税资产 deferred income tax assets 6LvUi|~"<  
  73 1901 待处理财产损溢 waiting assets profit and loss O@E&lP6  
  二、负债类 debt group 66Hu<3X P  
  74 2001 短期借款 short-term loan :nZ*x=aq  
  81 2101 交易性金融负债 transaction financial liabilities BKvF,f/g  
  83 2201 应付票据 notes payable hc0VS3 k)  
  84 2202 应付账款 account payable _Q.3X[88C  
  85 2205 预收账款 item received in advance }$ AC0  
  86 2211 应付职工薪酬 employee pay payable *'exvY~  
  87 2221 应交税费 tax payable X]y3~|K  
  88 2231 应付股利 dividend payable ,FBF;zED  
  89 2232 应付利息 interest payable `I m;@_J  
  90 2241 其他应付款 other account payable JmN;v|wF:c  
  97 2401 预提费用 withholding expenses -t*C-C'"|  
  98 2411 预计负债 estimated liabilities - *yj[?6  
  99 2501 递延收益 deferred income Z|wZyt$$  
  100 2601 长期借款 money borrowed for long term A9lqVMp64  
  101 2602 长期债券 long-term bond BA t2m-  
  106 2801 长期应付款 long-term account payable 2sittP  
  107 2802 未确认融资费用 unacknowledged financial charges n]8_]0{qi  
  108 2811 专项应付款 special accounts payable dWm[#,Q?  
  109 2901 递延所得税负债 deferred income tax liabilities c1:op@t  
  三、共同类 V TEyqo2  
  112 3101 衍生工具 derivative tool :B=`^>RK  
  113 3201 套期工具 arbitrage tool )(DV~1r=  
  114 3202 被套期项目 arbitrage project A]=?fyPh{'  
  四、所有者权益类 eh)J'G]G  
  115 4001 实收资本 paid-up capital t.knYO)  
  116 4002 资本公积 contributed surplus v8pUt\m"  
  117 4101 盈余公积 earned surplus P<2yCovn`  
  119 4103 本年利润 profit for the current year k5}i^^.  
  120 4104 利润分配 allocation of profits d5zzQ]|L  
  121 4201 库存股 treasury stock -,4_ &V  
  五、成本类 -F5U.6~`!  
  122 5001 生产成本 production cost SAo"+%  
  123 5101 制造费用 cost of production mX|AptND  
  124 5201 劳务成本 service cost 162qxR[ .  
  125 5301 研发支出 research and development expenditures 2 ] 4R`[#  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor "Ny_RF  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor J`"1Dl H  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor WtlIrdc  
  六、损益类 `yC R.3+  
  129 6001 主营业务收入 main business income 0/] @#G 2  
  130 6011 利息收入 金融共用​ interest income financial sharing pl"|NZz 7;  
  135 6051 其他业务收入 other business income da[l[b;  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance $X\BO&   
  137 6101 公允价值变动损益 sound value flexible loss and profit qw_qGgbl  
  138 6111 投资收益 income on investment '`3-X];p  
  142 6301 营业外收入 nonrevenue receipt GXHk{G@TS  
  143 6401 主营业务成本 main business cost ;#Mq=Fr-SG  
  144 6402 其他业务支出 other business expense ~:+g+Mf~[  
  145 6405 营业税金及附加 business tariff and annex qt;6CzL C  
  146 6411 利息支出 金融共用 interest expense financial sharing f-{ [ushj  
  155 6601 销售费用 marketing cost 1W/= =+%I  
  156 6602 管理费用 managing cost %F}`;>C3  
  157 6603 财务费用 financial cost N!Y'W)i16  
  158 6604 勘探费用 exploration expense FAQ:0 L$G  
  159 6701 资产减值损失 loss from asset devaluation Zn9w1ev  
  160 6711 营业外支出 nonoperating expense %@BQv 4oJ  
  161 6801 所得税 income tax Bj]0Cz  
  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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