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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 W4%I%&j  
  1 1001 库存现金 cash on hand p[2`H$A  
  2 1002 银行存款 bank deposit z\Hg@J&#  
  5 1015 其他货币资金 other monetary capital $Ypt /`  
  9 1101 交易性金融资产 transaction monetary assets T`mG+"O  
  11 1121 应收票据 notes receivable 7hQXGY,q  
  12 1122 应收账款 Account receivable oCg|* c|+  
  13 1123 预付账款 account prepaid CBN,~wzP*  
  14 1131 应收股利 dividend receivable mEeD[dMN  
  15 1132 应收利息 accrued interest receivable }`ox;Q  
  21 1231 其他应收款 accounts receivable-others vMu6u .e  
  22 1241 坏账准备 had debts reserve  ?12[8   
  28 1401 材料采购 procurement of materials t6DgWKT6  
  29 1402 在途物资 materials in transit 9AF%Y:y  
  30 1403 原材料 raw materials @{P<!x <Q  
  32 1406 库存商品 commodity stocks Y&!-VW  
  33 1407 发出商品 goods in transit Rsd~ t_a1  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles H(Pzo+k*  
  42 1461 存货跌价准备 reserve against stock price declining s;e%*4  
  43 1501 待摊费用 fees to be apportioned fUx;_GX?  
  45 1521 持有至到期投资 hold investment due T&+*dyNxMK  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve /*Iq,"kGz  
  47 1523 可供出售金融资产 financial assets available for sale 4zKmoYt  
  48 1524 长期股权投资 long-term stock ownership investment WVyk?SBw  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 6C k 3 tCr  
  50 1526 投资性房地产 investment real eastate h*d1G9%Q1  
  51 1531 长期应收款 long-term account receivable ;}1O\nngR  
  52 1541 未实现融资收益 unrealized financing income dD YD6  
  54 1601 固定资产 permanent assets ~+|Vzm|S}  
  55 1602 累计折旧 accumulated depreciation "`g5iUHqUl  
  56 1603 固定资产减值准备permanent assets reduction reserve V1di#i:  
  57 1604 在建工程 construction in process ~/^q>z!\4  
  58 1605 工程物资 engineer material ^x2zMB\t  
  59 1606 固定资产清理 disposal of fixed assets !-rG1VI_S*  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing K93L-K^J  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing e_=TkG1E6  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture >vQ8~*xd  
  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 u+EZ "p;o  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture OD[q u  
  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 D[/h7Ha  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation +a3H1 tt~  
  67 1701 无形资产 intangible assets 8k +^jj  
  68 1702 累计摊销 accumulated amortization 4N6JKS  
  69 1703 无形资产减值准备 intangible assets reduction reserve v}\4/u  
  70 1711 商誉 business reputation {z#!3a  
  71 1801 长期待摊费用 long-term deferred expenses 9Xl[AVs:M  
  72 1811 递延所得税资产 deferred income tax assets tVQq,_9C  
  73 1901 待处理财产损溢 waiting assets profit and loss ~'1gX`o:  
  二、负债类 debt group p{|!LcSU$2  
  74 2001 短期借款 short-term loan \MqOHM.[  
  81 2101 交易性金融负债 transaction financial liabilities 56w uk [)  
  83 2201 应付票据 notes payable E<RPMd @a  
  84 2202 应付账款 account payable VO JA}$  
  85 2205 预收账款 item received in advance lT^/ 8Z<g  
  86 2211 应付职工薪酬 employee pay payable aAKwC01?  
  87 2221 应交税费 tax payable qXqGhHoe;  
  88 2231 应付股利 dividend payable s!<RWy+  
  89 2232 应付利息 interest payable 9]C%2!Ur,  
  90 2241 其他应付款 other account payable  jYUN:  
  97 2401 预提费用 withholding expenses H#Hhi<2  
  98 2411 预计负债 estimated liabilities `6y=ky.,  
  99 2501 递延收益 deferred income CKI.\o  
  100 2601 长期借款 money borrowed for long term ,>!%KYD/f  
  101 2602 长期债券 long-term bond %lq[,6?>5  
  106 2801 长期应付款 long-term account payable 8Sxk[`qx\K  
  107 2802 未确认融资费用 unacknowledged financial charges PI\C*_.  
  108 2811 专项应付款 special accounts payable rMWJ  
  109 2901 递延所得税负债 deferred income tax liabilities f+!k:}K  
  三、共同类 5'\detV_  
  112 3101 衍生工具 derivative tool 7F2 WmMS  
  113 3201 套期工具 arbitrage tool :W^\ } UX4  
  114 3202 被套期项目 arbitrage project p0rmcP1Ln  
  四、所有者权益类 60TM!\  
  115 4001 实收资本 paid-up capital HmiG%1+{A  
  116 4002 资本公积 contributed surplus !mZDukfjQ  
  117 4101 盈余公积 earned surplus n&l(aRoyx  
  119 4103 本年利润 profit for the current year ZJe^MnE (G  
  120 4104 利润分配 allocation of profits }7*|s+F(f  
  121 4201 库存股 treasury stock 9;7Gzr6A"  
  五、成本类 D%}rQ,*  
  122 5001 生产成本 production cost  8 X Qo  
  123 5101 制造费用 cost of production xv"v='  
  124 5201 劳务成本 service cost H-rxn   
  125 5301 研发支出 research and development expenditures x8w l  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor fUMjLA|*I<  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor nz|6CP  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Vy =P*  
  六、损益类 .Hnhd/ c  
  129 6001 主营业务收入 main business income qv^P  
  130 6011 利息收入 金融共用​ interest income financial sharing gky+.EP.  
  135 6051 其他业务收入 other business income dGglt Y  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance h0R.c|g[  
  137 6101 公允价值变动损益 sound value flexible loss and profit \o*w#e[M  
  138 6111 投资收益 income on investment G2<$to~{  
  142 6301 营业外收入 nonrevenue receipt q68CU~i*  
  143 6401 主营业务成本 main business cost x<h|$$4S  
  144 6402 其他业务支出 other business expense >AFQm  
  145 6405 营业税金及附加 business tariff and annex N5c*#lHI  
  146 6411 利息支出 金融共用 interest expense financial sharing ku4Gc6f#gG  
  155 6601 销售费用 marketing cost %QG3~b% h  
  156 6602 管理费用 managing cost !2Gua1z!CJ  
  157 6603 财务费用 financial cost + -uQ] ^n  
  158 6604 勘探费用 exploration expense Pbd[gKX_  
  159 6701 资产减值损失 loss from asset devaluation X%mga~fB  
  160 6711 营业外支出 nonoperating expense cLEd -{x  
  161 6801 所得税 income tax |a#=o}R_  
  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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