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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 d{RMX<;G  
  1 1001 库存现金 cash on hand r$;u4FR  
  2 1002 银行存款 bank deposit 2M?L++ i  
  5 1015 其他货币资金 other monetary capital Y j>ezFo  
  9 1101 交易性金融资产 transaction monetary assets @i@f @.t  
  11 1121 应收票据 notes receivable RRR=R]  
  12 1122 应收账款 Account receivable '=>l& ;  
  13 1123 预付账款 account prepaid uE,j$d  
  14 1131 应收股利 dividend receivable ,\0>d}eh !  
  15 1132 应收利息 accrued interest receivable H@ .1cO  
  21 1231 其他应收款 accounts receivable-others (KdP^.7  
  22 1241 坏账准备 had debts reserve U#F(%b-LC  
  28 1401 材料采购 procurement of materials U7d05y'  
  29 1402 在途物资 materials in transit %jj\w>  
  30 1403 原材料 raw materials +We=- e7  
  32 1406 库存商品 commodity stocks RV, cQ K  
  33 1407 发出商品 goods in transit S *K0OUq  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles j'nrdr6n  
  42 1461 存货跌价准备 reserve against stock price declining ? ]hS^&  
  43 1501 待摊费用 fees to be apportioned ;2iDa  
  45 1521 持有至到期投资 hold investment due Mg=R**s1x%  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve A>QAR)YP  
  47 1523 可供出售金融资产 financial assets available for sale EY' 48S  
  48 1524 长期股权投资 long-term stock ownership investment VyxX5Lr j  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve NUGiDJ+[  
  50 1526 投资性房地产 investment real eastate c"^g*i2&0  
  51 1531 长期应收款 long-term account receivable Rln@9muXA  
  52 1541 未实现融资收益 unrealized financing income ;v> +D {s  
  54 1601 固定资产 permanent assets '| bHu  
  55 1602 累计折旧 accumulated depreciation ]ag^~8bG @  
  56 1603 固定资产减值准备permanent assets reduction reserve &cB +la\_  
  57 1604 在建工程 construction in process :A]CD (  
  58 1605 工程物资 engineer material CeW}z kcT  
  59 1606 固定资产清理 disposal of fixed assets Cc!LJ  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing nO .:f  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 7 ?"-NrW~  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ;$rh&ET  
  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 `NARJ9M   
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 3C(V<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 J2Z? }5>  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation =z +iI;  
  67 1701 无形资产 intangible assets 2qfKDZ9f^  
  68 1702 累计摊销 accumulated amortization vy1N, 8a  
  69 1703 无形资产减值准备 intangible assets reduction reserve $z'_Hr'  
  70 1711 商誉 business reputation P_%kYcX'  
  71 1801 长期待摊费用 long-term deferred expenses ,3FG' q2  
  72 1811 递延所得税资产 deferred income tax assets spv'r!*\ed  
  73 1901 待处理财产损溢 waiting assets profit and loss H4JwgQ  
  二、负债类 debt group 7DCu#Y[  
  74 2001 短期借款 short-term loan W,s Pg\G 3  
  81 2101 交易性金融负债 transaction financial liabilities k{w  
  83 2201 应付票据 notes payable x]<0Kq9K  
  84 2202 应付账款 account payable #FsoK*F  
  85 2205 预收账款 item received in advance p )w{}@%r  
  86 2211 应付职工薪酬 employee pay payable J#*R]LU|  
  87 2221 应交税费 tax payable -JfO} DRI  
  88 2231 应付股利 dividend payable nj5Hl s  
  89 2232 应付利息 interest payable 1n )&%r  
  90 2241 其他应付款 other account payable WiCJhVF3  
  97 2401 预提费用 withholding expenses -x2&IJ!  
  98 2411 预计负债 estimated liabilities <Z\j#p:  
  99 2501 递延收益 deferred income a&s&6Q|Y  
  100 2601 长期借款 money borrowed for long term =E4~/F}9/T  
  101 2602 长期债券 long-term bond dn|OY. `|  
  106 2801 长期应付款 long-term account payable ` beU2N  
  107 2802 未确认融资费用 unacknowledged financial charges OysO55i  
  108 2811 专项应付款 special accounts payable cux<7#6af  
  109 2901 递延所得税负债 deferred income tax liabilities 1n|K   
  三、共同类 ?emYLw  
  112 3101 衍生工具 derivative tool S# sar}-I  
  113 3201 套期工具 arbitrage tool !S5_+.U#  
  114 3202 被套期项目 arbitrage project *-.,QpgTX  
  四、所有者权益类 7/GL@H  
  115 4001 实收资本 paid-up capital |;MW98 A  
  116 4002 资本公积 contributed surplus zTS#o#`!\  
  117 4101 盈余公积 earned surplus wl:[Ad  
  119 4103 本年利润 profit for the current year /dq(Z"O_  
  120 4104 利润分配 allocation of profits $7'KcG  
  121 4201 库存股 treasury stock f~Q]"I8w  
  五、成本类 @86?!0bt  
  122 5001 生产成本 production cost i!dQ Sdf  
  123 5101 制造费用 cost of production LP:F'Q:<  
  124 5201 劳务成本 service cost )w'GnUqWz  
  125 5301 研发支出 research and development expenditures Ul%D}(,  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor u$V8fus0  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor );oE^3]f  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Q _ M:v  
  六、损益类 fi;00>y  
  129 6001 主营业务收入 main business income T@x_}a:g  
  130 6011 利息收入 金融共用​ interest income financial sharing 1@{qPmf^  
  135 6051 其他业务收入 other business income >}'WL($5U  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance W:*  {7qJ  
  137 6101 公允价值变动损益 sound value flexible loss and profit |]'0z0>  
  138 6111 投资收益 income on investment HA0Rv#p  
  142 6301 营业外收入 nonrevenue receipt gtlyQ _V  
  143 6401 主营业务成本 main business cost VAet!H+]  
  144 6402 其他业务支出 other business expense ^F4h:  
  145 6405 营业税金及附加 business tariff and annex )2mvW1M=7;  
  146 6411 利息支出 金融共用 interest expense financial sharing 1_0\_|  
  155 6601 销售费用 marketing cost S^*ME*DDz  
  156 6602 管理费用 managing cost Fv T;8ik:3  
  157 6603 财务费用 financial cost G*\U'w4w|*  
  158 6604 勘探费用 exploration expense HlC[Nu^6U  
  159 6701 资产减值损失 loss from asset devaluation ]0@ 06G(y  
  160 6711 营业外支出 nonoperating expense ? fmW'vs  
  161 6801 所得税 income tax .U9A \$  
  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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