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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
M1kA-Xr  
  一、资产类 uxf,95<g)  
  1 1001 库存现金 cash on hand 5tlR rf  
  2 1002 银行存款 bank deposit \1< 'XVS  
  5 1015 其他货币资金 other monetary capital #3rS{4[  
  9 1101 交易性金融资产 transaction monetary assets StI N+S@Z  
  11 1121 应收票据 notes receivable zgAU5cw  
  12 1122 应收账款 Account receivable IIR+qJ__|  
  13 1123 预付账款 account prepaid ~qgh w@Q~  
  14 1131 应收股利 dividend receivable Cb;6yE)!Z  
  15 1132 应收利息 accrued interest receivable 8S1@,O,  
  21 1231 其他应收款 accounts receivable-others e"04jd/  
  22 1241 坏账准备 had debts reserve ]rlZP1".  
  28 1401 材料采购 procurement of materials aRMlE*yW  
  29 1402 在途物资 materials in transit EsGu#lD2  
  30 1403 原材料 raw materials i|^Q{3?o#  
  32 1406 库存商品 commodity stocks *kLFs|U  
  33 1407 发出商品 goods in transit DU!T#H 7  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles JH.XZM&  
  42 1461 存货跌价准备 reserve against stock price declining f]NLR>$L}  
  43 1501 待摊费用 fees to be apportioned N )Z>]&5  
  45 1521 持有至到期投资 hold investment due -$Fj-pO\  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve k$kE5kh,S  
  47 1523 可供出售金融资产 financial assets available for sale roS" q~GS,  
  48 1524 长期股权投资 long-term stock ownership investment |}G"^r  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve O=o}uB-*6  
  50 1526 投资性房地产 investment real eastate ,t`V^(PEq  
  51 1531 长期应收款 long-term account receivable Jh\KVmfXN  
  52 1541 未实现融资收益 unrealized financing income `yfZ{<  
  54 1601 固定资产 permanent assets xTAfV N  
  55 1602 累计折旧 accumulated depreciation wsQnjT>  
  56 1603 固定资产减值准备permanent assets reduction reserve 2w.FC  
  57 1604 在建工程 construction in process u n v:sV#b  
  58 1605 工程物资 engineer material g6Vkns4  
  59 1606 固定资产清理 disposal of fixed assets .Pm5nS  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing e/D{^*~S  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing <X8Urum  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Ux_tzd0!  
  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 KtQs uL%  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture oZ%uq78#[%  
  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 UPfE\KN+p#  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation "^4*,41U  
  67 1701 无形资产 intangible assets ,l>w9?0Z  
  68 1702 累计摊销 accumulated amortization ]KFh 1  
  69 1703 无形资产减值准备 intangible assets reduction reserve Ij#mmj NW  
  70 1711 商誉 business reputation gNZwD6GMe?  
  71 1801 长期待摊费用 long-term deferred expenses >fC&bab  
  72 1811 递延所得税资产 deferred income tax assets i V{_?f1jo  
  73 1901 待处理财产损溢 waiting assets profit and loss "uBnK !  
  二、负债类 debt group !`{?qQ[=  
  74 2001 短期借款 short-term loan a OmG,+o  
  81 2101 交易性金融负债 transaction financial liabilities M XG>|  
  83 2201 应付票据 notes payable l+Wux$6U  
  84 2202 应付账款 account payable [E9iuym  
  85 2205 预收账款 item received in advance @)b'3~ D  
  86 2211 应付职工薪酬 employee pay payable k[x-O?$O@  
  87 2221 应交税费 tax payable q'jOI_b  
  88 2231 应付股利 dividend payable 1GN^ui a7  
  89 2232 应付利息 interest payable q-z1ElrN7u  
  90 2241 其他应付款 other account payable H1-DK+Q:  
  97 2401 预提费用 withholding expenses N]W*ei  
  98 2411 预计负债 estimated liabilities =Z+^n ?"  
  99 2501 递延收益 deferred income ?nc:bC  
  100 2601 长期借款 money borrowed for long term !td!">r46e  
  101 2602 长期债券 long-term bond )?72 +X  
  106 2801 长期应付款 long-term account payable gvc@q`_]  
  107 2802 未确认融资费用 unacknowledged financial charges .F ?ww}2p]  
  108 2811 专项应付款 special accounts payable :a*>PMTn  
  109 2901 递延所得税负债 deferred income tax liabilities sV"tN2W@  
  三、共同类 #4AU&UM+i  
  112 3101 衍生工具 derivative tool F+*E}QpM  
  113 3201 套期工具 arbitrage tool }%XB*pzQ  
  114 3202 被套期项目 arbitrage project g]f<k2  
  四、所有者权益类 7@{%S~TN  
  115 4001 实收资本 paid-up capital  hlVC+%8  
  116 4002 资本公积 contributed surplus mu B Y  
  117 4101 盈余公积 earned surplus ?^|[Yzk  
  119 4103 本年利润 profit for the current year |)7K(R)(=  
  120 4104 利润分配 allocation of profits = o(}=T>:"  
  121 4201 库存股 treasury stock t]&.'n,  
  五、成本类 0Jv6?7]LKa  
  122 5001 生产成本 production cost s4Ja y!A  
  123 5101 制造费用 cost of production `v?hL~  
  124 5201 劳务成本 service cost 8$-MUF,  
  125 5301 研发支出 research and development expenditures v o:KL%)  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor >9w^C1"  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor JlSqTfA  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor G4i%/_JU  
  六、损益类 8fQ~UcT$  
  129 6001 主营业务收入 main business income 7T[L5-g  
  130 6011 利息收入 金融共用​ interest income financial sharing <);j5)/  
  135 6051 其他业务收入 other business income 0@_8JB ?E  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance `6rLd>=R  
  137 6101 公允价值变动损益 sound value flexible loss and profit @6ckB (  
  138 6111 投资收益 income on investment TY]0aw2]|7  
  142 6301 营业外收入 nonrevenue receipt \B')2phE  
  143 6401 主营业务成本 main business cost .EhC\QpP  
  144 6402 其他业务支出 other business expense _CNXyFw.7  
  145 6405 营业税金及附加 business tariff and annex VY/r2o#  
  146 6411 利息支出 金融共用 interest expense financial sharing `pbCPa{Y  
  155 6601 销售费用 marketing cost "0!#De  
  156 6602 管理费用 managing cost ZvuY] =^3  
  157 6603 财务费用 financial cost moM'RO,M  
  158 6604 勘探费用 exploration expense xDe^>(,"  
  159 6701 资产减值损失 loss from asset devaluation M0m%S:2  
  160 6711 营业外支出 nonoperating expense L@MCB-@V  
  161 6801 所得税 income tax azmeJpC  
  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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