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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 6!@0VI&P  
  1 1001 库存现金 cash on hand !5NGlqEF#  
  2 1002 银行存款 bank deposit 5Lw{0uLr  
  5 1015 其他货币资金 other monetary capital ma3Qi/  
  9 1101 交易性金融资产 transaction monetary assets OthG7+eF  
  11 1121 应收票据 notes receivable ? %93b ,7  
  12 1122 应收账款 Account receivable q{/*n ]K  
  13 1123 预付账款 account prepaid V _jiOT!  
  14 1131 应收股利 dividend receivable  j|ozGO  
  15 1132 应收利息 accrued interest receivable T{ok +$w2  
  21 1231 其他应收款 accounts receivable-others t`uc3ta"9  
  22 1241 坏账准备 had debts reserve jn~!V!+ +  
  28 1401 材料采购 procurement of materials c$/<l5Uw  
  29 1402 在途物资 materials in transit av)?>J~;  
  30 1403 原材料 raw materials )4P B<[u  
  32 1406 库存商品 commodity stocks Q Qi@>v|d  
  33 1407 发出商品 goods in transit k/U>N|5  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles :|=- (z  
  42 1461 存货跌价准备 reserve against stock price declining :u AjV  
  43 1501 待摊费用 fees to be apportioned %U-Qsy8|D)  
  45 1521 持有至到期投资 hold investment due -7&?@M,u  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve <H!O:Mf_p  
  47 1523 可供出售金融资产 financial assets available for sale !f @XDW&R  
  48 1524 长期股权投资 long-term stock ownership investment - gB{:UYi3  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve k2pT1QZnt  
  50 1526 投资性房地产 investment real eastate *aI~W^N3  
  51 1531 长期应收款 long-term account receivable vpi l$Uq  
  52 1541 未实现融资收益 unrealized financing income <W?WUF  
  54 1601 固定资产 permanent assets sLNNcj(Cy>  
  55 1602 累计折旧 accumulated depreciation hc"6u\>  
  56 1603 固定资产减值准备permanent assets reduction reserve _nP)uU$  
  57 1604 在建工程 construction in process Y^yG/F  
  58 1605 工程物资 engineer material L -YNz0A  
  59 1606 固定资产清理 disposal of fixed assets b##1hm~+ 9  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing \,hrk~4U;(  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing E_]k>bf\  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture } +1'{B"I  
  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 / xs9.w8-  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture .izf#r:<  
  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 f'i6QMk\&  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ^zHRSO  
  67 1701 无形资产 intangible assets 2?*||c==*  
  68 1702 累计摊销 accumulated amortization }{A?PHV5  
  69 1703 无形资产减值准备 intangible assets reduction reserve a/:]"`)  
  70 1711 商誉 business reputation UUGe"]V^g:  
  71 1801 长期待摊费用 long-term deferred expenses zx 7#)*  
  72 1811 递延所得税资产 deferred income tax assets xuF5/(__  
  73 1901 待处理财产损溢 waiting assets profit and loss q1jN]H  
  二、负债类 debt group MJA~jjy4  
  74 2001 短期借款 short-term loan >GmN~"iJ  
  81 2101 交易性金融负债 transaction financial liabilities w1c w1xX*  
  83 2201 应付票据 notes payable ldYeX+J _  
  84 2202 应付账款 account payable wW^Zb  
  85 2205 预收账款 item received in advance  tq0;^L  
  86 2211 应付职工薪酬 employee pay payable .x>HA^4  
  87 2221 应交税费 tax payable xFU5\Zuw  
  88 2231 应付股利 dividend payable x_k S g  
  89 2232 应付利息 interest payable IyOpju)?  
  90 2241 其他应付款 other account payable + LS3T^  
  97 2401 预提费用 withholding expenses +O4(a.  
  98 2411 预计负债 estimated liabilities EQ/^&  
  99 2501 递延收益 deferred income qrpb[)Ll  
  100 2601 长期借款 money borrowed for long term Fav ^^vf*1  
  101 2602 长期债券 long-term bond 4QO/ff[ o  
  106 2801 长期应付款 long-term account payable 9{$8\E9*nd  
  107 2802 未确认融资费用 unacknowledged financial charges UP]1(S?  
  108 2811 专项应付款 special accounts payable GY9y9HNZ  
  109 2901 递延所得税负债 deferred income tax liabilities GyuV %  
  三、共同类 l0:5q?g  
  112 3101 衍生工具 derivative tool x^X$M$o,l  
  113 3201 套期工具 arbitrage tool *Wso3 6an  
  114 3202 被套期项目 arbitrage project 0d";Hh:  
  四、所有者权益类 @UV{:]f~e  
  115 4001 实收资本 paid-up capital o)p[ C   
  116 4002 资本公积 contributed surplus 6< >SHw  
  117 4101 盈余公积 earned surplus i%MA"I\9  
  119 4103 本年利润 profit for the current year ]x@~-I )  
  120 4104 利润分配 allocation of profits $ o " L;j  
  121 4201 库存股 treasury stock OT;cfkf7  
  五、成本类 Qm; BUG]  
  122 5001 生产成本 production cost JN|VPvjE   
  123 5101 制造费用 cost of production NocFvF7\  
  124 5201 劳务成本 service cost iE =P'"I  
  125 5301 研发支出 research and development expenditures XGhwrI^  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 26 ?23J ;  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ~ # q;bS  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor M%|f+u&  
  六、损益类 K#wK1 Sv  
  129 6001 主营业务收入 main business income >D~w}z/fk  
  130 6011 利息收入 金融共用​ interest income financial sharing ^SAq^3^P!  
  135 6051 其他业务收入 other business income C.( yd$,  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance [IMQIX  
  137 6101 公允价值变动损益 sound value flexible loss and profit _Z.cMYN  
  138 6111 投资收益 income on investment ;iQp7aW{$  
  142 6301 营业外收入 nonrevenue receipt JjQVzkE  
  143 6401 主营业务成本 main business cost Y&g&n o_  
  144 6402 其他业务支出 other business expense PtqGX=u  
  145 6405 营业税金及附加 business tariff and annex 2 uL9.q  
  146 6411 利息支出 金融共用 interest expense financial sharing 7`dY1.rq  
  155 6601 销售费用 marketing cost vd(dNu&,<  
  156 6602 管理费用 managing cost hbfsHT  
  157 6603 财务费用 financial cost 5 q65nF  
  158 6604 勘探费用 exploration expense lJ&y&N<O  
  159 6701 资产减值损失 loss from asset devaluation ,Bf(r  
  160 6711 营业外支出 nonoperating expense oq. r\r  
  161 6801 所得税 income tax JhJLqb@q  
  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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