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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 ocA'goI-  
  1 1001 库存现金 cash on hand Y=Ar3O*F  
  2 1002 银行存款 bank deposit %)hIpxOrX  
  5 1015 其他货币资金 other monetary capital b}?@syy8  
  9 1101 交易性金融资产 transaction monetary assets U>B5LU9&  
  11 1121 应收票据 notes receivable C|~JPcl  
  12 1122 应收账款 Account receivable &0 )xvZ  
  13 1123 预付账款 account prepaid Q~Sv2  
  14 1131 应收股利 dividend receivable Jn@Mbl  
  15 1132 应收利息 accrued interest receivable :*&9TNU E@  
  21 1231 其他应收款 accounts receivable-others MHr0CYyb.  
  22 1241 坏账准备 had debts reserve 60~>f)vu  
  28 1401 材料采购 procurement of materials Zc\h15+P  
  29 1402 在途物资 materials in transit 6v2RS  
  30 1403 原材料 raw materials ;aK !eD$  
  32 1406 库存商品 commodity stocks d,J<SG&L&  
  33 1407 发出商品 goods in transit $7gB&T.x  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles mLk6!&zN  
  42 1461 存货跌价准备 reserve against stock price declining EO 9kE.g  
  43 1501 待摊费用 fees to be apportioned o + QzQ+ Z  
  45 1521 持有至到期投资 hold investment due 400Tw`AiJ  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve xlPcg7  
  47 1523 可供出售金融资产 financial assets available for sale @F(3*5c_Y  
  48 1524 长期股权投资 long-term stock ownership investment C`th^dqBV  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve hA1gkEM2o  
  50 1526 投资性房地产 investment real eastate 1l|A[ G  
  51 1531 长期应收款 long-term account receivable $YGIN7_Gg  
  52 1541 未实现融资收益 unrealized financing income $kD`$L@U  
  54 1601 固定资产 permanent assets mb~=Xy k&  
  55 1602 累计折旧 accumulated depreciation M8",t{7  
  56 1603 固定资产减值准备permanent assets reduction reserve DvRA2(M  
  57 1604 在建工程 construction in process 6PQJgki  
  58 1605 工程物资 engineer material il>x!)?o  
  59 1606 固定资产清理 disposal of fixed assets !AD0 -fZ  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Z*vpQBbu  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 8F`BJ6='  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture {Z?$Co^R  
  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 pT ocqJ22  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture  $`XN  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation _L:i=.hxN  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation s7UhC.>'@  
  67 1701 无形资产 intangible assets Vr/` \441  
  68 1702 累计摊销 accumulated amortization ~g K-5}%!  
  69 1703 无形资产减值准备 intangible assets reduction reserve cpF1XpvT  
  70 1711 商誉 business reputation )S wG+k,  
  71 1801 长期待摊费用 long-term deferred expenses SP D 207  
  72 1811 递延所得税资产 deferred income tax assets 0,~6TV<K  
  73 1901 待处理财产损溢 waiting assets profit and loss (Xr_ np @  
  二、负债类 debt group FUzMc1zy|  
  74 2001 短期借款 short-term loan m_E[bDON  
  81 2101 交易性金融负债 transaction financial liabilities "3Xv%U9@  
  83 2201 应付票据 notes payable LpiHoavv  
  84 2202 应付账款 account payable V$-~%7@>;9  
  85 2205 预收账款 item received in advance fZw9zqg  
  86 2211 应付职工薪酬 employee pay payable 94p:|5@  
  87 2221 应交税费 tax payable veX"CY`hn  
  88 2231 应付股利 dividend payable tkdBlG]!  
  89 2232 应付利息 interest payable bQ^DX `o6P  
  90 2241 其他应付款 other account payable 2<6`TA*m  
  97 2401 预提费用 withholding expenses c+Q.?vJ  
  98 2411 预计负债 estimated liabilities i!1ho T$  
  99 2501 递延收益 deferred income )O2Nlk~l&  
  100 2601 长期借款 money borrowed for long term U=&^H!LVY  
  101 2602 长期债券 long-term bond pT3X/ ra  
  106 2801 长期应付款 long-term account payable ~<2 IIR$H  
  107 2802 未确认融资费用 unacknowledged financial charges ,N@Yk.  
  108 2811 专项应付款 special accounts payable :~ZqB\>i  
  109 2901 递延所得税负债 deferred income tax liabilities $TD~k;   
  三、共同类 +&7[lsD*  
  112 3101 衍生工具 derivative tool 't0+:o">:  
  113 3201 套期工具 arbitrage tool f.aB?\"f6  
  114 3202 被套期项目 arbitrage project Z#OhYm+y  
  四、所有者权益类 `x{.z=xC  
  115 4001 实收资本 paid-up capital BrlzN='j}  
  116 4002 资本公积 contributed surplus !cEbz b  
  117 4101 盈余公积 earned surplus rP^TN^bd|  
  119 4103 本年利润 profit for the current year ? fbgU  
  120 4104 利润分配 allocation of profits FG DGWcRw~  
  121 4201 库存股 treasury stock  (kWSK:l  
  五、成本类 {) :%Wn M9  
  122 5001 生产成本 production cost BR& Aq  
  123 5101 制造费用 cost of production %Y cxC0S[  
  124 5201 劳务成本 service cost h&=O -5  
  125 5301 研发支出 research and development expenditures biK)&6|`sa  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor W_[|X}lWP  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor zb>f;[  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ~ON1Zw[+  
  六、损益类 KG V.S  
  129 6001 主营业务收入 main business income X q}Ucpj  
  130 6011 利息收入 金融共用​ interest income financial sharing u*t,i`  
  135 6051 其他业务收入 other business income Q^z=w![z  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance EJf#f  
  137 6101 公允价值变动损益 sound value flexible loss and profit @~m=5C  
  138 6111 投资收益 income on investment !_ CX2|  
  142 6301 营业外收入 nonrevenue receipt s<[A0=LH  
  143 6401 主营业务成本 main business cost *4 <4  
  144 6402 其他业务支出 other business expense @s_3 0+  
  145 6405 营业税金及附加 business tariff and annex ~L- 0~  
  146 6411 利息支出 金融共用 interest expense financial sharing ;{<aA 5  
  155 6601 销售费用 marketing cost tigT@!`$Y  
  156 6602 管理费用 managing cost o&(wg(Rv  
  157 6603 财务费用 financial cost T>}0) s  
  158 6604 勘探费用 exploration expense 6g5PM4\  
  159 6701 资产减值损失 loss from asset devaluation &49u5&TiP  
  160 6711 营业外支出 nonoperating expense 2v0!` &?M{  
  161 6801 所得税 income tax 2 \^G['9  
  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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