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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
N/8qd_:8  
  一、资产类 HpSgGhL'J&  
  1 1001 库存现金 cash on hand ub{<m^|)  
  2 1002 银行存款 bank deposit c|:H/Y2n|  
  5 1015 其他货币资金 other monetary capital d&w g\"E  
  9 1101 交易性金融资产 transaction monetary assets ,@khV  
  11 1121 应收票据 notes receivable d&(GIH E&d  
  12 1122 应收账款 Account receivable S$%T0~PR~  
  13 1123 预付账款 account prepaid ]H[RY&GY  
  14 1131 应收股利 dividend receivable |5Mhrb4.  
  15 1132 应收利息 accrued interest receivable :upi2S_e  
  21 1231 其他应收款 accounts receivable-others vXR-#MS`}  
  22 1241 坏账准备 had debts reserve v~?d7p {  
  28 1401 材料采购 procurement of materials p` B48TW  
  29 1402 在途物资 materials in transit l-XiQ#-{  
  30 1403 原材料 raw materials 6QLWF @  
  32 1406 库存商品 commodity stocks 6;l{9cRgc  
  33 1407 发出商品 goods in transit vy,ER<  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Um4 }`  
  42 1461 存货跌价准备 reserve against stock price declining /$! / F@^  
  43 1501 待摊费用 fees to be apportioned >+7+ gSD#:  
  45 1521 持有至到期投资 hold investment due Cl6y:21]K  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve FdKp@&O+1  
  47 1523 可供出售金融资产 financial assets available for sale (%oZgvM  
  48 1524 长期股权投资 long-term stock ownership investment y)"aQJ>  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve DCPK1ql  
  50 1526 投资性房地产 investment real eastate yj `b-^$?  
  51 1531 长期应收款 long-term account receivable PnFU{N  
  52 1541 未实现融资收益 unrealized financing income F8Rd#^9PD  
  54 1601 固定资产 permanent assets ZQD_w#0j  
  55 1602 累计折旧 accumulated depreciation b DeHU$  
  56 1603 固定资产减值准备permanent assets reduction reserve %?<C ?.  
  57 1604 在建工程 construction in process go|/I&  
  58 1605 工程物资 engineer material SWz+.W{KQ"  
  59 1606 固定资产清理 disposal of fixed assets R KFz6t  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing %Fa/82:- "  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing @rRBo:0%  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture [~W"$sT  
  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 j_L 'Ztu3  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture {[jcT>.3j  
  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  fv5'Bl  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation TF} <,aR  
  67 1701 无形资产 intangible assets W% YJ.%I  
  68 1702 累计摊销 accumulated amortization YKJk)%;+w  
  69 1703 无形资产减值准备 intangible assets reduction reserve Tt `|26/  
  70 1711 商誉 business reputation _.' j'j%  
  71 1801 长期待摊费用 long-term deferred expenses ~x)Awdlu  
  72 1811 递延所得税资产 deferred income tax assets k v,'9z  
  73 1901 待处理财产损溢 waiting assets profit and loss J|W~\(W6i  
  二、负债类 debt group .6z#o{n  
  74 2001 短期借款 short-term loan 9jDV]!N4  
  81 2101 交易性金融负债 transaction financial liabilities -n?|,cO  
  83 2201 应付票据 notes payable jF<Y,(C\  
  84 2202 应付账款 account payable U?[a@Hj{  
  85 2205 预收账款 item received in advance Dq)V] Zx  
  86 2211 应付职工薪酬 employee pay payable 5,:>.LRA  
  87 2221 应交税费 tax payable =W.b7 6_  
  88 2231 应付股利 dividend payable (*;b\h  
  89 2232 应付利息 interest payable ]!d #2(  
  90 2241 其他应付款 other account payable TbXp%O:[W  
  97 2401 预提费用 withholding expenses SZpBbX$  
  98 2411 预计负债 estimated liabilities -N<s =  
  99 2501 递延收益 deferred income IiHl"2+/  
  100 2601 长期借款 money borrowed for long term :UoZ`O~  
  101 2602 长期债券 long-term bond \L}Soe'  
  106 2801 长期应付款 long-term account payable W 2O =dG`  
  107 2802 未确认融资费用 unacknowledged financial charges :@y!5[88!  
  108 2811 专项应付款 special accounts payable 5n"b$hMF  
  109 2901 递延所得税负债 deferred income tax liabilities ?SK1*; i  
  三、共同类 | #D3~au   
  112 3101 衍生工具 derivative tool Wrf('  
  113 3201 套期工具 arbitrage tool [M65T@v  
  114 3202 被套期项目 arbitrage project q{ItTvL  
  四、所有者权益类  \U(qv(T  
  115 4001 实收资本 paid-up capital w=vK{h#8  
  116 4002 资本公积 contributed surplus M/x49qO#  
  117 4101 盈余公积 earned surplus p[4KN(PyK  
  119 4103 本年利润 profit for the current year !X$e;V"HX  
  120 4104 利润分配 allocation of profits jutEb@nog  
  121 4201 库存股 treasury stock 3BAls+<p o  
  五、成本类 7 <*sP%6bD  
  122 5001 生产成本 production cost mDEO$:A  
  123 5101 制造费用 cost of production luACdC  
  124 5201 劳务成本 service cost ?x7zYE,6  
  125 5301 研发支出 research and development expenditures c~3OK_k  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor @Hw#O33/'  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 'h53:?~  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor T?4MFx#  
  六、损益类 tV%:sk^d  
  129 6001 主营业务收入 main business income 5 < wIJ5t  
  130 6011 利息收入 金融共用​ interest income financial sharing (2RZc].M~  
  135 6051 其他业务收入 other business income X`/8fag  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 2a'b}<|[(  
  137 6101 公允价值变动损益 sound value flexible loss and profit #!wu}nDu  
  138 6111 投资收益 income on investment : Kh Af2A  
  142 6301 营业外收入 nonrevenue receipt -`sK?*[{J  
  143 6401 主营业务成本 main business cost qF C0$:z&  
  144 6402 其他业务支出 other business expense bW\OKI1  
  145 6405 营业税金及附加 business tariff and annex f]W$4f {  
  146 6411 利息支出 金融共用 interest expense financial sharing w[}5qAI5*f  
  155 6601 销售费用 marketing cost rJH u~/_Dq  
  156 6602 管理费用 managing cost /FJ )gQYA  
  157 6603 财务费用 financial cost V]dzKNFi  
  158 6604 勘探费用 exploration expense FBJw (.Jr  
  159 6701 资产减值损失 loss from asset devaluation \B/ +.\  
  160 6711 营业外支出 nonoperating expense 0}}b\!]9  
  161 6801 所得税 income tax h}r.(MVt  
  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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