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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 (+^1'?C8  
  1 1001 库存现金 cash on hand F8=6!Qj  
  2 1002 银行存款 bank deposit G)e 20Mst  
  5 1015 其他货币资金 other monetary capital |/<iydP  
  9 1101 交易性金融资产 transaction monetary assets \/$v@5  
  11 1121 应收票据 notes receivable R/b=!<  
  12 1122 应收账款 Account receivable -_314j=`/  
  13 1123 预付账款 account prepaid 3[e@mcO  
  14 1131 应收股利 dividend receivable \4vFEJSh  
  15 1132 应收利息 accrued interest receivable x`lBG%Y[-v  
  21 1231 其他应收款 accounts receivable-others ar^`r!ABEh  
  22 1241 坏账准备 had debts reserve GB !3Z  
  28 1401 材料采购 procurement of materials zc2,Mn2  
  29 1402 在途物资 materials in transit Zv-6H*zM6  
  30 1403 原材料 raw materials *}v'y{;  
  32 1406 库存商品 commodity stocks qkBnEPWZy  
  33 1407 发出商品 goods in transit [2FXs52  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles k[zf`x^  
  42 1461 存货跌价准备 reserve against stock price declining QU#/(N(U#T  
  43 1501 待摊费用 fees to be apportioned sV*Q8b*  
  45 1521 持有至到期投资 hold investment due }BfwMq4E)n  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve t*<c+Ixu  
  47 1523 可供出售金融资产 financial assets available for sale XG [%oL  
  48 1524 长期股权投资 long-term stock ownership investment ~}M{[6!  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve A5/h*`Q\\  
  50 1526 投资性房地产 investment real eastate ,2cw 9?<  
  51 1531 长期应收款 long-term account receivable 1u` Z? S(  
  52 1541 未实现融资收益 unrealized financing income J`V6zGgW  
  54 1601 固定资产 permanent assets V2y[IeSQ  
  55 1602 累计折旧 accumulated depreciation brVT  
  56 1603 固定资产减值准备permanent assets reduction reserve .K93VTzy  
  57 1604 在建工程 construction in process $`5DGy?RU  
  58 1605 工程物资 engineer material 9z-"JnM  
  59 1606 固定资产清理 disposal of fixed assets qMUqd}=P  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing u( o@_6  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing r;'!qwr  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Zn^E   
  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 L*l( ~t)vF  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture {otvJ |'N  
  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 xz%ig^L  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation D{4 Y:O&J  
  67 1701 无形资产 intangible assets ;zOZu~Q|'  
  68 1702 累计摊销 accumulated amortization vx4& ;2  
  69 1703 无形资产减值准备 intangible assets reduction reserve h\dIp`H  
  70 1711 商誉 business reputation 2cDC6rul  
  71 1801 长期待摊费用 long-term deferred expenses 81n%2G  
  72 1811 递延所得税资产 deferred income tax assets ~q4y'dBy*  
  73 1901 待处理财产损溢 waiting assets profit and loss K)v(Z"  
  二、负债类 debt group l-Xxv  
  74 2001 短期借款 short-term loan IX>|bA;  
  81 2101 交易性金融负债 transaction financial liabilities kQb0pfYs  
  83 2201 应付票据 notes payable 6 JL 7ut  
  84 2202 应付账款 account payable %z2nas$$g  
  85 2205 预收账款 item received in advance ;'Y?wH[  
  86 2211 应付职工薪酬 employee pay payable H}@|ucM"\  
  87 2221 应交税费 tax payable 6RF01z|~_  
  88 2231 应付股利 dividend payable tb i;X=5  
  89 2232 应付利息 interest payable F;ZLoG*U  
  90 2241 其他应付款 other account payable d-* 9tit  
  97 2401 预提费用 withholding expenses z_H2 L"Z  
  98 2411 预计负债 estimated liabilities vIREvj#U  
  99 2501 递延收益 deferred income u,p m\  
  100 2601 长期借款 money borrowed for long term :vr,@1c  
  101 2602 长期债券 long-term bond 3}+/\:q*  
  106 2801 长期应付款 long-term account payable G'epsD,.bX  
  107 2802 未确认融资费用 unacknowledged financial charges (r |T&'yK  
  108 2811 专项应付款 special accounts payable = MXF`k^}  
  109 2901 递延所得税负债 deferred income tax liabilities i" )_M|   
  三、共同类 jTqba:q@  
  112 3101 衍生工具 derivative tool <hea%6  
  113 3201 套期工具 arbitrage tool dOhV`8l  
  114 3202 被套期项目 arbitrage project UtutdkaS  
  四、所有者权益类 pqs)ueu  
  115 4001 实收资本 paid-up capital d.+vjMI  
  116 4002 资本公积 contributed surplus _c&*'IY[V  
  117 4101 盈余公积 earned surplus )FP|}DCxQ  
  119 4103 本年利润 profit for the current year U %4g:s  
  120 4104 利润分配 allocation of profits Cb13Qz  
  121 4201 库存股 treasury stock GWhZ Mj  
  五、成本类 I45A$nV#Q  
  122 5001 生产成本 production cost (kHR$8GFM  
  123 5101 制造费用 cost of production JTI m`t"d=  
  124 5201 劳务成本 service cost 8iCI s=06  
  125 5301 研发支出 research and development expenditures x B?:G  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ZMe|fn  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor wx!*fy4hL  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 79V5{2Y*U  
  六、损益类 X=hgLK^3<,  
  129 6001 主营业务收入 main business income ZChY:I$<  
  130 6011 利息收入 金融共用​ interest income financial sharing `8-aHPF-  
  135 6051 其他业务收入 other business income gB"Tc[l1  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance :+5afv}  
  137 6101 公允价值变动损益 sound value flexible loss and profit M;9+L&p=  
  138 6111 投资收益 income on investment Lr^xp,_n  
  142 6301 营业外收入 nonrevenue receipt C0W~Tk\C2  
  143 6401 主营业务成本 main business cost G225Nz;Y*  
  144 6402 其他业务支出 other business expense WU4i-@Bm8  
  145 6405 营业税金及附加 business tariff and annex 2mO#vTX4  
  146 6411 利息支出 金融共用 interest expense financial sharing +wSm6*j7=  
  155 6601 销售费用 marketing cost JA}'d7yEa  
  156 6602 管理费用 managing cost =4 D_-Q  
  157 6603 财务费用 financial cost lEDHx[q  
  158 6604 勘探费用 exploration expense $SXxAS1  
  159 6701 资产减值损失 loss from asset devaluation -7$'* V9$  
  160 6711 营业外支出 nonoperating expense ""+*Gn 7^8  
  161 6801 所得税 income tax :2My|3H\  
  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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