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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 OfSy_#aEK  
  1 1001 库存现金 cash on hand x+mf QcSD&  
  2 1002 银行存款 bank deposit \&|zD"*  
  5 1015 其他货币资金 other monetary capital xK o l  
  9 1101 交易性金融资产 transaction monetary assets ?AL;m.X-@  
  11 1121 应收票据 notes receivable >'qkW$-95  
  12 1122 应收账款 Account receivable Gp <7 i5  
  13 1123 预付账款 account prepaid k@,&'imx  
  14 1131 应收股利 dividend receivable d&!ZCq#_e  
  15 1132 应收利息 accrued interest receivable i;'kQ  
  21 1231 其他应收款 accounts receivable-others 9)_fH6r  
  22 1241 坏账准备 had debts reserve U}r^M( s!  
  28 1401 材料采购 procurement of materials z } L3//  
  29 1402 在途物资 materials in transit kO1.27D  
  30 1403 原材料 raw materials /M Hml0u  
  32 1406 库存商品 commodity stocks &n5Lc`  
  33 1407 发出商品 goods in transit G:n,u$2a<  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles yUZ;keQ_Tw  
  42 1461 存货跌价准备 reserve against stock price declining aP%& -W$D|  
  43 1501 待摊费用 fees to be apportioned ]["=K!la:  
  45 1521 持有至到期投资 hold investment due D$ >gAv  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 3`W=rIMli  
  47 1523 可供出售金融资产 financial assets available for sale |C MKY  
  48 1524 长期股权投资 long-term stock ownership investment 9}\{0;9  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve `2 vv8cg^  
  50 1526 投资性房地产 investment real eastate n'dxa<F2|  
  51 1531 长期应收款 long-term account receivable /1h 0 l;  
  52 1541 未实现融资收益 unrealized financing income 8Z^9r/%*Z  
  54 1601 固定资产 permanent assets ~Sr`Tlp  
  55 1602 累计折旧 accumulated depreciation Q t!X<.  
  56 1603 固定资产减值准备permanent assets reduction reserve 2g)W-M  
  57 1604 在建工程 construction in process )\iO wA  
  58 1605 工程物资 engineer material I 0/enL  
  59 1606 固定资产清理 disposal of fixed assets G^Z SQ!  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing jz\LI  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing (x.O]8GKP  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 0K0[mC}ZwM  
  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 B{:JD^V!  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Tug}P K   
  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 h{ &X`$  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation N*k`'T  
  67 1701 无形资产 intangible assets ( TQx3DGq  
  68 1702 累计摊销 accumulated amortization H*l2,0&W  
  69 1703 无形资产减值准备 intangible assets reduction reserve %E!^SF?Y  
  70 1711 商誉 business reputation JWu^7}@~=  
  71 1801 长期待摊费用 long-term deferred expenses ,]OL[m  
  72 1811 递延所得税资产 deferred income tax assets kJ;fA|(I  
  73 1901 待处理财产损溢 waiting assets profit and loss ~"<AYJlO  
  二、负债类 debt group fvW7a8k3  
  74 2001 短期借款 short-term loan Dm,*G`Js  
  81 2101 交易性金融负债 transaction financial liabilities uC _&?  
  83 2201 应付票据 notes payable sT.:"Pj$  
  84 2202 应付账款 account payable l P4A?J+Q  
  85 2205 预收账款 item received in advance 8x`?Yc  
  86 2211 应付职工薪酬 employee pay payable RJ#xq#l  
  87 2221 应交税费 tax payable _x.!, g{  
  88 2231 应付股利 dividend payable :RJ=f  
  89 2232 应付利息 interest payable 7?@s.Sz|fV  
  90 2241 其他应付款 other account payable \'rh7!v-u  
  97 2401 预提费用 withholding expenses $"+ahS<?tC  
  98 2411 预计负债 estimated liabilities wKjL}1.k  
  99 2501 递延收益 deferred income 8s,B,s.  
  100 2601 长期借款 money borrowed for long term 1 LgzqRq  
  101 2602 长期债券 long-term bond O 23dtH  
  106 2801 长期应付款 long-term account payable 07zbx6:t  
  107 2802 未确认融资费用 unacknowledged financial charges l8"  
  108 2811 专项应付款 special accounts payable Q%.V\8#|V  
  109 2901 递延所得税负债 deferred income tax liabilities |@J:A!  
  三、共同类 a88(,:t  
  112 3101 衍生工具 derivative tool Us4ijR d  
  113 3201 套期工具 arbitrage tool 2#sJ`pdQ  
  114 3202 被套期项目 arbitrage project K_@[%  
  四、所有者权益类 kIHfLwh9N  
  115 4001 实收资本 paid-up capital qO yg&]7  
  116 4002 资本公积 contributed surplus hf2Q;n&V  
  117 4101 盈余公积 earned surplus 4M)  s  
  119 4103 本年利润 profit for the current year |Rh%wJ  
  120 4104 利润分配 allocation of profits mk)F3[ ke  
  121 4201 库存股 treasury stock 8 |2QJ  
  五、成本类 TFX*kk &R  
  122 5001 生产成本 production cost g~5$X{  
  123 5101 制造费用 cost of production n[j yhBf\W  
  124 5201 劳务成本 service cost 29]T:I1d[  
  125 5301 研发支出 research and development expenditures N :#"4e  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 80X #V  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 0]tr&BLl*  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor *\?t W]8<  
  六、损益类 #q7`"E=M"  
  129 6001 主营业务收入 main business income 1^G*)Qn5Df  
  130 6011 利息收入 金融共用​ interest income financial sharing ]!yuD/4A  
  135 6051 其他业务收入 other business income [L.+N@ M  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ?8 cgQf$  
  137 6101 公允价值变动损益 sound value flexible loss and profit }i32  
  138 6111 投资收益 income on investment s~ZLnEb  
  142 6301 营业外收入 nonrevenue receipt @M[t|  
  143 6401 主营业务成本 main business cost Z.a`S~U  
  144 6402 其他业务支出 other business expense ar-N 4+!@  
  145 6405 营业税金及附加 business tariff and annex S#IlWU  
  146 6411 利息支出 金融共用 interest expense financial sharing w1Z9@*C!  
  155 6601 销售费用 marketing cost Tw:j}ERq  
  156 6602 管理费用 managing cost I]H rtI  
  157 6603 财务费用 financial cost |sf&t  
  158 6604 勘探费用 exploration expense 3I87|5V,Z  
  159 6701 资产减值损失 loss from asset devaluation n H)6mOYp  
  160 6711 营业外支出 nonoperating expense ?0%yDq1_  
  161 6801 所得税 income tax 0n5{Wr$  
  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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