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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
X ]&`"Z]  
  一、资产类 c"k nzB vy  
  1 1001 库存现金 cash on hand rZ.=Lq  
  2 1002 银行存款 bank deposit a}` M[%d7  
  5 1015 其他货币资金 other monetary capital ^y ', l  
  9 1101 交易性金融资产 transaction monetary assets _&q&ID  
  11 1121 应收票据 notes receivable WxD $k3U  
  12 1122 应收账款 Account receivable [7x;H  
  13 1123 预付账款 account prepaid ?nu<)~r53  
  14 1131 应收股利 dividend receivable 8hy1yt6t4~  
  15 1132 应收利息 accrued interest receivable aBQ--Sz  
  21 1231 其他应收款 accounts receivable-others ^"4?Q  
  22 1241 坏账准备 had debts reserve RF6]_-  
  28 1401 材料采购 procurement of materials Ie Chz d  
  29 1402 在途物资 materials in transit %vf;qVoA~  
  30 1403 原材料 raw materials PDc4ok`)  
  32 1406 库存商品 commodity stocks tMU10=d  
  33 1407 发出商品 goods in transit QHje}  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles H/W&a2R^P  
  42 1461 存货跌价准备 reserve against stock price declining d72( g$F  
  43 1501 待摊费用 fees to be apportioned \QSD*  
  45 1521 持有至到期投资 hold investment due wrCV&2CG  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ?vD<_5K; I  
  47 1523 可供出售金融资产 financial assets available for sale OmK0-fa/  
  48 1524 长期股权投资 long-term stock ownership investment *a_QuEw _k  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve  `m_f i  
  50 1526 投资性房地产 investment real eastate V^D 1:9i  
  51 1531 长期应收款 long-term account receivable k-*k'S_  
  52 1541 未实现融资收益 unrealized financing income >>R)?24,<  
  54 1601 固定资产 permanent assets 4;H m%20g  
  55 1602 累计折旧 accumulated depreciation s#0m  
  56 1603 固定资产减值准备permanent assets reduction reserve ]+^4Yq>2  
  57 1604 在建工程 construction in process ?OO !M  
  58 1605 工程物资 engineer material c}=[r1M*  
  59 1606 固定资产清理 disposal of fixed assets N J}x qg  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing b0%#=KMi  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing DVs$3RL  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture hI<$lEB  
  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 yYk?K<ou  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture n#GHa>p.-  
  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 -xH3}K%  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation bX`]<$dr3  
  67 1701 无形资产 intangible assets |QH )A  
  68 1702 累计摊销 accumulated amortization 86&r;c:  
  69 1703 无形资产减值准备 intangible assets reduction reserve :^QV,d<C  
  70 1711 商誉 business reputation tUfze9m  
  71 1801 长期待摊费用 long-term deferred expenses .$G^c   
  72 1811 递延所得税资产 deferred income tax assets $:D L+E-}  
  73 1901 待处理财产损溢 waiting assets profit and loss VJgf, 5 (N  
  二、负债类 debt group kc2E4i   
  74 2001 短期借款 short-term loan HwMe^e;  
  81 2101 交易性金融负债 transaction financial liabilities .d) H2X  
  83 2201 应付票据 notes payable %HZ!s `w_  
  84 2202 应付账款 account payable b$Bq#vdg:  
  85 2205 预收账款 item received in advance Q6X}R,KA1  
  86 2211 应付职工薪酬 employee pay payable H:1F=$0I9  
  87 2221 应交税费 tax payable : SD 3  
  88 2231 应付股利 dividend payable h2]G V-  
  89 2232 应付利息 interest payable ,n5 [Y)  
  90 2241 其他应付款 other account payable  mxvV~X %  
  97 2401 预提费用 withholding expenses c$hoqi |tD  
  98 2411 预计负债 estimated liabilities ^dhtc% W>  
  99 2501 递延收益 deferred income !Nhq)i  
  100 2601 长期借款 money borrowed for long term IP 1{gMG  
  101 2602 长期债券 long-term bond C\[g>_J  
  106 2801 长期应付款 long-term account payable g'eJN  
  107 2802 未确认融资费用 unacknowledged financial charges pHDPj,lu  
  108 2811 专项应付款 special accounts payable w$I$xup  
  109 2901 递延所得税负债 deferred income tax liabilities H&ZsMML/%  
  三、共同类 /z,+W9`  
  112 3101 衍生工具 derivative tool a<D]Gz^h  
  113 3201 套期工具 arbitrage tool 8\Z/mU*4  
  114 3202 被套期项目 arbitrage project $J:~jY/J  
  四、所有者权益类 l>>, ~  
  115 4001 实收资本 paid-up capital fAR0GOI  
  116 4002 资本公积 contributed surplus j7&0ckN&G  
  117 4101 盈余公积 earned surplus Cd'SPaR  
  119 4103 本年利润 profit for the current year OEN'c0;5  
  120 4104 利润分配 allocation of profits kObgoMT<[  
  121 4201 库存股 treasury stock $0E_4#kwB  
  五、成本类 Tq.%_/@M<  
  122 5001 生产成本 production cost x(88Y7o.t  
  123 5101 制造费用 cost of production N(&/ Ud  
  124 5201 劳务成本 service cost w`0r`\#V/  
  125 5301 研发支出 research and development expenditures h|=&a0  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Riz!HtyR  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor cm7>%g(oQo  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor .mS'c#~5Y  
  六、损益类 {?'c|\n Li  
  129 6001 主营业务收入 main business income 1(U\vMb  
  130 6011 利息收入 金融共用​ interest income financial sharing EabZ7zFoN  
  135 6051 其他业务收入 other business income }NJ? .Y  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance I:#Es.  
  137 6101 公允价值变动损益 sound value flexible loss and profit F_Mi/pB^`9  
  138 6111 投资收益 income on investment _52BIrAO2  
  142 6301 营业外收入 nonrevenue receipt  TBqJ.a  
  143 6401 主营业务成本 main business cost '| |),>~  
  144 6402 其他业务支出 other business expense AJH-V 6  
  145 6405 营业税金及附加 business tariff and annex $lrq*Nf9c  
  146 6411 利息支出 金融共用 interest expense financial sharing 7_#i,|]58  
  155 6601 销售费用 marketing cost t[L'}ig!q  
  156 6602 管理费用 managing cost n\y%5J+  
  157 6603 财务费用 financial cost AU +2'  
  158 6604 勘探费用 exploration expense \=/^H  
  159 6701 资产减值损失 loss from asset devaluation U~8 oE_+  
  160 6711 营业外支出 nonoperating expense M%2 F7 FY  
  161 6801 所得税 income tax 2L_ts=  
  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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