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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 V`7FKL@"  
  1 1001 库存现金 cash on hand WN_pd%m  
  2 1002 银行存款 bank deposit I<8sI%,s  
  5 1015 其他货币资金 other monetary capital >$,y5 AJ&  
  9 1101 交易性金融资产 transaction monetary assets ]s GHG^I6  
  11 1121 应收票据 notes receivable gF5a5T,  
  12 1122 应收账款 Account receivable cPU/t kc  
  13 1123 预付账款 account prepaid r?*NhLG ;  
  14 1131 应收股利 dividend receivable EB_NK  
  15 1132 应收利息 accrued interest receivable gW1 b~( fD  
  21 1231 其他应收款 accounts receivable-others |R#"Th6mH!  
  22 1241 坏账准备 had debts reserve 3neIR@W  
  28 1401 材料采购 procurement of materials qg}O/K  
  29 1402 在途物资 materials in transit lME)?LOI  
  30 1403 原材料 raw materials i6 (a@KRY  
  32 1406 库存商品 commodity stocks 1s{^X -  
  33 1407 发出商品 goods in transit S:x?6IDPC^  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles )h8\u_U  
  42 1461 存货跌价准备 reserve against stock price declining \0H's{uek  
  43 1501 待摊费用 fees to be apportioned 't9hXzAfW  
  45 1521 持有至到期投资 hold investment due ]wWPXx[>/  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve WzI8_uM  
  47 1523 可供出售金融资产 financial assets available for sale LT,?$I  
  48 1524 长期股权投资 long-term stock ownership investment UEzb^( 8>  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 1& '8Y  
  50 1526 投资性房地产 investment real eastate vQa'S-@u  
  51 1531 长期应收款 long-term account receivable !Y:0c#MPH  
  52 1541 未实现融资收益 unrealized financing income KV*xApb9y  
  54 1601 固定资产 permanent assets bC3 F  
  55 1602 累计折旧 accumulated depreciation @5[kcU>  
  56 1603 固定资产减值准备permanent assets reduction reserve | / |  
  57 1604 在建工程 construction in process >"@?ir  
  58 1605 工程物资 engineer material ,.o<no  
  59 1606 固定资产清理 disposal of fixed assets %c1#lEC2xN  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 4 8{vE3JY  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing -dO'~all  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture !!:L J  
  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 2EK%N'H  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture /2RajsK  
  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 ZJjTzEV%^B  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 7 uarh!  
  67 1701 无形资产 intangible assets /2m?15c+  
  68 1702 累计摊销 accumulated amortization LjH*rjS4  
  69 1703 无形资产减值准备 intangible assets reduction reserve wM _ 6{  
  70 1711 商誉 business reputation -.|4Y#b:&  
  71 1801 长期待摊费用 long-term deferred expenses 07/L}b`P  
  72 1811 递延所得税资产 deferred income tax assets Ol')7d&  
  73 1901 待处理财产损溢 waiting assets profit and loss Z^ 9/v  
  二、负债类 debt group }I!hOD>]O  
  74 2001 短期借款 short-term loan tdF9NFMD  
  81 2101 交易性金融负债 transaction financial liabilities L}yyaM)  
  83 2201 应付票据 notes payable o|j*t7  
  84 2202 应付账款 account payable Do]*JO)(  
  85 2205 预收账款 item received in advance "aF8l<1xn  
  86 2211 应付职工薪酬 employee pay payable 7D fTfTU6  
  87 2221 应交税费 tax payable pfd#N[c  
  88 2231 应付股利 dividend payable $^tv45  
  89 2232 应付利息 interest payable w~@-9<^K]v  
  90 2241 其他应付款 other account payable P=5NKg  
  97 2401 预提费用 withholding expenses Ce'pis   
  98 2411 预计负债 estimated liabilities 3?E&}J<n  
  99 2501 递延收益 deferred income G^(}a]>9  
  100 2601 长期借款 money borrowed for long term Ft@Wyo`^  
  101 2602 长期债券 long-term bond ?v-1zCls  
  106 2801 长期应付款 long-term account payable e0;  
  107 2802 未确认融资费用 unacknowledged financial charges M/*NM= -a  
  108 2811 专项应付款 special accounts payable vSW L$Y2  
  109 2901 递延所得税负债 deferred income tax liabilities w#^U45y1v  
  三、共同类 d3]hyTqbtm  
  112 3101 衍生工具 derivative tool -K[782Q  
  113 3201 套期工具 arbitrage tool jvVi%k  
  114 3202 被套期项目 arbitrage project !D o,>gO  
  四、所有者权益类 M3zDtN  
  115 4001 实收资本 paid-up capital )nu~9km3  
  116 4002 资本公积 contributed surplus c {I"R8  
  117 4101 盈余公积 earned surplus y>\S@I  
  119 4103 本年利润 profit for the current year o;[bJ Z\^x  
  120 4104 利润分配 allocation of profits c0 WFlj9b  
  121 4201 库存股 treasury stock A.Bk/N1G  
  五、成本类 -iCcoA  
  122 5001 生产成本 production cost n B5Am^bP  
  123 5101 制造费用 cost of production ZB5?!.ND  
  124 5201 劳务成本 service cost =w<v3wWN4  
  125 5301 研发支出 research and development expenditures  l>v{  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Q;nAPS  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor #3kXmeyrD  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor dZ :r&Qa  
  六、损益类 e@F|NCQ.9  
  129 6001 主营业务收入 main business income *(cU]NUH_  
  130 6011 利息收入 金融共用​ interest income financial sharing !ax;5@J  
  135 6051 其他业务收入 other business income A6ewdT?>,  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance w5]l1}rl  
  137 6101 公允价值变动损益 sound value flexible loss and profit i9UI,b%X  
  138 6111 投资收益 income on investment K IL18$3J  
  142 6301 营业外收入 nonrevenue receipt sa1mC  
  143 6401 主营业务成本 main business cost M+s j}  
  144 6402 其他业务支出 other business expense 1h"_[`L'  
  145 6405 营业税金及附加 business tariff and annex ,2WH/"  
  146 6411 利息支出 金融共用 interest expense financial sharing SvK1.NUa  
  155 6601 销售费用 marketing cost +zWrLf_Rc  
  156 6602 管理费用 managing cost X9 ~m8c){z  
  157 6603 财务费用 financial cost f|xLKcOP  
  158 6604 勘探费用 exploration expense Z{{ t^+XG  
  159 6701 资产减值损失 loss from asset devaluation GH'O! }  
  160 6711 营业外支出 nonoperating expense t ,qul4y}  
  161 6801 所得税 income tax "7?js $  
  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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