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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
R_68-WO  
  一、资产类 HA`@7I  
  1 1001 库存现金 cash on hand U,gti,IX^  
  2 1002 银行存款 bank deposit x2z;6)  
  5 1015 其他货币资金 other monetary capital Y"Ql!5=  
  9 1101 交易性金融资产 transaction monetary assets zG9Y!SY\-  
  11 1121 应收票据 notes receivable RIE5KCrGB  
  12 1122 应收账款 Account receivable bKQ"ax>6p  
  13 1123 预付账款 account prepaid {%{ `l-  
  14 1131 应收股利 dividend receivable :GW&O /Yo  
  15 1132 应收利息 accrued interest receivable GXjfQ~<]  
  21 1231 其他应收款 accounts receivable-others M57T2]8,  
  22 1241 坏账准备 had debts reserve &f^l ^K 5:  
  28 1401 材料采购 procurement of materials xY U.D+RY  
  29 1402 在途物资 materials in transit 0B&Y ]*  
  30 1403 原材料 raw materials 4Hn`'+b  
  32 1406 库存商品 commodity stocks >teO m?@U  
  33 1407 发出商品 goods in transit IlE_@gS8  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles x{,q]u /  
  42 1461 存货跌价准备 reserve against stock price declining D3^7y.u<)  
  43 1501 待摊费用 fees to be apportioned x-<)\L&  
  45 1521 持有至到期投资 hold investment due E3l> 3  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve Z]WnG'3N  
  47 1523 可供出售金融资产 financial assets available for sale J9Ou+6u(  
  48 1524 长期股权投资 long-term stock ownership investment w'fT=v)  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve CI :`<PZ\-  
  50 1526 投资性房地产 investment real eastate OY5OJ*   
  51 1531 长期应收款 long-term account receivable }gMDXy}  
  52 1541 未实现融资收益 unrealized financing income .E&z$N  
  54 1601 固定资产 permanent assets }X_;X_\3;'  
  55 1602 累计折旧 accumulated depreciation eK z?"g/j  
  56 1603 固定资产减值准备permanent assets reduction reserve W4U@%b do  
  57 1604 在建工程 construction in process 3a 1u  
  58 1605 工程物资 engineer material ?wF'<kEH  
  59 1606 固定资产清理 disposal of fixed assets /K{9OT@>  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing *B\H-lp?  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing *^wB!{.#  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ''^Y>k  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture RJH,  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture <b?!jV7  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation pM&YXb?  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ) d-.M  
  67 1701 无形资产 intangible assets mVsIAC$}8  
  68 1702 累计摊销 accumulated amortization |*Yf.-  
  69 1703 无形资产减值准备 intangible assets reduction reserve gE hN3(  
  70 1711 商誉 business reputation ^1x*lLf  
  71 1801 长期待摊费用 long-term deferred expenses UMp/ \&0  
  72 1811 递延所得税资产 deferred income tax assets -}4NT{E  
  73 1901 待处理财产损溢 waiting assets profit and loss c$` 4* 6  
  二、负债类 debt group #E+gXan  
  74 2001 短期借款 short-term loan lz0TK)kuC  
  81 2101 交易性金融负债 transaction financial liabilities )T66<UDK|  
  83 2201 应付票据 notes payable ^6 P3%  
  84 2202 应付账款 account payable Za7q$7F7Bc  
  85 2205 预收账款 item received in advance st &  
  86 2211 应付职工薪酬 employee pay payable |R@~-H t  
  87 2221 应交税费 tax payable *;U'[H3Q  
  88 2231 应付股利 dividend payable JwRF(1_sM  
  89 2232 应付利息 interest payable ?D)<,  
  90 2241 其他应付款 other account payable ]cC[-F[  
  97 2401 预提费用 withholding expenses y"<))-MH  
  98 2411 预计负债 estimated liabilities !k(_PM  
  99 2501 递延收益 deferred income CGP3qHrXt  
  100 2601 长期借款 money borrowed for long term G"59cv8z4R  
  101 2602 长期债券 long-term bond Af5D>/   
  106 2801 长期应付款 long-term account payable 0hn-FH-XE  
  107 2802 未确认融资费用 unacknowledged financial charges "ZHtR/;  
  108 2811 专项应付款 special accounts payable X$\i{p9jw  
  109 2901 递延所得税负债 deferred income tax liabilities 8; R|  
  三、共同类 `L5~mb;7*  
  112 3101 衍生工具 derivative tool H,<7G;FPT  
  113 3201 套期工具 arbitrage tool {"H2 :-t<  
  114 3202 被套期项目 arbitrage project oi&Wo'DX  
  四、所有者权益类 Yy JPHw)Z  
  115 4001 实收资本 paid-up capital NHgjRP z"  
  116 4002 资本公积 contributed surplus NLe}Jqp  
  117 4101 盈余公积 earned surplus qxMnp}O  
  119 4103 本年利润 profit for the current year vhT_=:x  
  120 4104 利润分配 allocation of profits m&0"<V!H/B  
  121 4201 库存股 treasury stock A +w v-~3  
  五、成本类 tPyyZ#,  
  122 5001 生产成本 production cost zT* .jv  
  123 5101 制造费用 cost of production !lmWb-v%36  
  124 5201 劳务成本 service cost cj|*_}  
  125 5301 研发支出 research and development expenditures T\# *S0^  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor pA#}-S%  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor O0*e)i8  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor TfZ6F8|B  
  六、损益类  5q<zN  
  129 6001 主营业务收入 main business income v !Kw< fp|  
  130 6011 利息收入 金融共用​ interest income financial sharing 7ji=E";.w  
  135 6051 其他业务收入 other business income dYojm1MQ  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 2 vKx]w  
  137 6101 公允价值变动损益 sound value flexible loss and profit ]`w}+B'/  
  138 6111 投资收益 income on investment <B&R6<]T  
  142 6301 营业外收入 nonrevenue receipt B7-RU<n  
  143 6401 主营业务成本 main business cost YY4-bNj[p  
  144 6402 其他业务支出 other business expense  QI!i  
  145 6405 营业税金及附加 business tariff and annex h#Ce _,o  
  146 6411 利息支出 金融共用 interest expense financial sharing 8C.!V =@\  
  155 6601 销售费用 marketing cost SH qyvF  
  156 6602 管理费用 managing cost P8gX CX!>U  
  157 6603 财务费用 financial cost vV`|!5x  
  158 6604 勘探费用 exploration expense bYh9sO/l  
  159 6701 资产减值损失 loss from asset devaluation g.#+z'l  
  160 6711 营业外支出 nonoperating expense s3lwu :4f  
  161 6801 所得税 income tax 3@O0^v-  
  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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