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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 >5FTB e[D  
  1 1001 库存现金 cash on hand 'I$FOH   
  2 1002 银行存款 bank deposit V%8(zt  
  5 1015 其他货币资金 other monetary capital \W*L9azr  
  9 1101 交易性金融资产 transaction monetary assets A*OqUq/H`;  
  11 1121 应收票据 notes receivable h.EI(Ev"GN  
  12 1122 应收账款 Account receivable  V9) /  
  13 1123 预付账款 account prepaid q<:8{Y|  
  14 1131 应收股利 dividend receivable w ,j*I7V  
  15 1132 应收利息 accrued interest receivable >$D!mraih  
  21 1231 其他应收款 accounts receivable-others ~Zr}QO}G  
  22 1241 坏账准备 had debts reserve wKM9fs  
  28 1401 材料采购 procurement of materials Z}S[fN8  
  29 1402 在途物资 materials in transit Skt-5S#  
  30 1403 原材料 raw materials &s".hP6  
  32 1406 库存商品 commodity stocks %/A>'p,~  
  33 1407 发出商品 goods in transit `>sOOA  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ;I4vPh5Q  
  42 1461 存货跌价准备 reserve against stock price declining So 1TH%  
  43 1501 待摊费用 fees to be apportioned l2Sar1~1  
  45 1521 持有至到期投资 hold investment due oP,*H6)i  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve R/~!km  
  47 1523 可供出售金融资产 financial assets available for sale d0>U-.  
  48 1524 长期股权投资 long-term stock ownership investment \ptO4E  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve M/W"M9u  
  50 1526 投资性房地产 investment real eastate  t;o\"H  
  51 1531 长期应收款 long-term account receivable j}uL  
  52 1541 未实现融资收益 unrealized financing income @vl$[Z|  
  54 1601 固定资产 permanent assets y RxrfAdS  
  55 1602 累计折旧 accumulated depreciation VEgtN}  
  56 1603 固定资产减值准备permanent assets reduction reserve JR] 2Ray  
  57 1604 在建工程 construction in process Q5ASN"_  
  58 1605 工程物资 engineer material :BPgDLL,  
  59 1606 固定资产清理 disposal of fixed assets 6&$.E! z  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 7fR5V  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing U6&`s%mIa  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture NTu |cX\R  
  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 0f@+o}i=)  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture c]M+|R5  
  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 p7|I>8ur.  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation #Pg#\v|7#>  
  67 1701 无形资产 intangible assets % G= cKM  
  68 1702 累计摊销 accumulated amortization G=cRdiy`C  
  69 1703 无形资产减值准备 intangible assets reduction reserve Xe_ <]|  
  70 1711 商誉 business reputation Lp&nO   
  71 1801 长期待摊费用 long-term deferred expenses V;: k-  
  72 1811 递延所得税资产 deferred income tax assets 5k0iVpjQ  
  73 1901 待处理财产损溢 waiting assets profit and loss /GgID !8  
  二、负债类 debt group FDl/7P`b(  
  74 2001 短期借款 short-term loan {]dxFhe)  
  81 2101 交易性金融负债 transaction financial liabilities HUx`RX0>  
  83 2201 应付票据 notes payable 0S5xmEzop  
  84 2202 应付账款 account payable ) h]+cGM  
  85 2205 预收账款 item received in advance ":/c|!  
  86 2211 应付职工薪酬 employee pay payable NZ1B#PG,c  
  87 2221 应交税费 tax payable -PPwX~;!  
  88 2231 应付股利 dividend payable Z|_V ;*  
  89 2232 应付利息 interest payable 6:2*<  
  90 2241 其他应付款 other account payable 6y^ zC?  
  97 2401 预提费用 withholding expenses ql@2<V{  
  98 2411 预计负债 estimated liabilities p(RF   
  99 2501 递延收益 deferred income D|zuj]  
  100 2601 长期借款 money borrowed for long term J2Dn  
  101 2602 长期债券 long-term bond ? $/:: uo  
  106 2801 长期应付款 long-term account payable 7rd mj[vu  
  107 2802 未确认融资费用 unacknowledged financial charges |m-N5$\IC  
  108 2811 专项应付款 special accounts payable XCI  
  109 2901 递延所得税负债 deferred income tax liabilities VZqCFE3  
  三、共同类 =aVvv+T  
  112 3101 衍生工具 derivative tool |5vJ:'`I  
  113 3201 套期工具 arbitrage tool 8|Tqk,/pD  
  114 3202 被套期项目 arbitrage project G u`xJ  
  四、所有者权益类 @K]`!=vUk  
  115 4001 实收资本 paid-up capital +t,b/K(?]  
  116 4002 资本公积 contributed surplus u{4P)DIQ  
  117 4101 盈余公积 earned surplus $s _k/dM~&  
  119 4103 本年利润 profit for the current year E{V?[HcWq  
  120 4104 利润分配 allocation of profits q?LOtN? o  
  121 4201 库存股 treasury stock 5X^\AW  
  五、成本类 &n1Vv_Lb  
  122 5001 生产成本 production cost OmB M)g  
  123 5101 制造费用 cost of production ^KbR@Ah  
  124 5201 劳务成本 service cost zYaFbNi  
  125 5301 研发支出 research and development expenditures !mK()#6  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor uRy}HLZ"  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor f hK<P_}  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor '_?Z{|  
  六、损益类 4(htdn6\  
  129 6001 主营业务收入 main business income QI[WXx p  
  130 6011 利息收入 金融共用​ interest income financial sharing c%5P|R~g]p  
  135 6051 其他业务收入 other business income R_j.k3r4d  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance wbWC &X.  
  137 6101 公允价值变动损益 sound value flexible loss and profit )y] Dmm  
  138 6111 投资收益 income on investment "vk]y  
  142 6301 营业外收入 nonrevenue receipt \Hb!<mrp  
  143 6401 主营业务成本 main business cost :NLY;B`  
  144 6402 其他业务支出 other business expense w#1BHx  
  145 6405 营业税金及附加 business tariff and annex 2Ug_3ZuU  
  146 6411 利息支出 金融共用 interest expense financial sharing 6OE x An8  
  155 6601 销售费用 marketing cost d\qszYP[  
  156 6602 管理费用 managing cost v^eAQoFLhN  
  157 6603 财务费用 financial cost Y9mhDznS  
  158 6604 勘探费用 exploration expense |gV~U~A]  
  159 6701 资产减值损失 loss from asset devaluation i?B<&'G  
  160 6711 营业外支出 nonoperating expense 1R_@C.I  
  161 6801 所得税 income tax kVLZdXn,q2  
  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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