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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
XXmE+aI  
  一、资产类 @ \.;b9  
  1 1001 库存现金 cash on hand ;N+$2w  
  2 1002 银行存款 bank deposit +5<k-0v  
  5 1015 其他货币资金 other monetary capital GYRYbiwqdi  
  9 1101 交易性金融资产 transaction monetary assets k0?ZYeHC  
  11 1121 应收票据 notes receivable iWXc  
  12 1122 应收账款 Account receivable %/"Oxi^G  
  13 1123 预付账款 account prepaid <dA8 '7^  
  14 1131 应收股利 dividend receivable >( 9F  
  15 1132 应收利息 accrued interest receivable OQ/<-+<w  
  21 1231 其他应收款 accounts receivable-others Pvo#pY^dXX  
  22 1241 坏账准备 had debts reserve ~KjJ\b)R  
  28 1401 材料采购 procurement of materials *#>F.#9  
  29 1402 在途物资 materials in transit WiNT;v[  
  30 1403 原材料 raw materials !Gs} tiMH  
  32 1406 库存商品 commodity stocks 1.@vS&Y7OE  
  33 1407 发出商品 goods in transit $KV&\Q3\0  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles wyc D>hc  
  42 1461 存货跌价准备 reserve against stock price declining !KS F3sz  
  43 1501 待摊费用 fees to be apportioned 1N`vCt]w  
  45 1521 持有至到期投资 hold investment due }6RT,O g  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve /%x7+Rl\-^  
  47 1523 可供出售金融资产 financial assets available for sale 33l>{(y  
  48 1524 长期股权投资 long-term stock ownership investment 9G?ldp8  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve AWr}"r?s  
  50 1526 投资性房地产 investment real eastate \L!uHAE2a  
  51 1531 长期应收款 long-term account receivable `%K`gYhG1  
  52 1541 未实现融资收益 unrealized financing income iMP  
  54 1601 固定资产 permanent assets ,1n >U?5  
  55 1602 累计折旧 accumulated depreciation :bM+&EP  
  56 1603 固定资产减值准备permanent assets reduction reserve 'aJgLws*w  
  57 1604 在建工程 construction in process PY\PUMF>  
  58 1605 工程物资 engineer material MlO-+}`_+  
  59 1606 固定资产清理 disposal of fixed assets Hy; Hs#  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing $Ptk|qFe  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing F:FMeg  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 8@K^|xeQ  
  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  |qcD;  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ]o.vB}WsY  
  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 O_@2;iD^^  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation #~Q=h`9  
  67 1701 无形资产 intangible assets kka"C]!  
  68 1702 累计摊销 accumulated amortization _]#klL  
  69 1703 无形资产减值准备 intangible assets reduction reserve QezSJ io  
  70 1711 商誉 business reputation ^t. W|teD  
  71 1801 长期待摊费用 long-term deferred expenses }Ag|gF!_  
  72 1811 递延所得税资产 deferred income tax assets 54p tP  
  73 1901 待处理财产损溢 waiting assets profit and loss Ng<1Sd|MV  
  二、负债类 debt group [5ethM  
  74 2001 短期借款 short-term loan uZjI?Z.A  
  81 2101 交易性金融负债 transaction financial liabilities 0LVE@qEL  
  83 2201 应付票据 notes payable VC&c)X  
  84 2202 应付账款 account payable CDg AGy  
  85 2205 预收账款 item received in advance q|#MB7e/  
  86 2211 应付职工薪酬 employee pay payable ))#'4  
  87 2221 应交税费 tax payable QEJGnl676  
  88 2231 应付股利 dividend payable kl7A^0Qrz  
  89 2232 应付利息 interest payable h* .w"JO  
  90 2241 其他应付款 other account payable Ueyw;Y  
  97 2401 预提费用 withholding expenses : iCM= k  
  98 2411 预计负债 estimated liabilities d+2daKi  
  99 2501 递延收益 deferred income I lG:X)V%  
  100 2601 长期借款 money borrowed for long term crmUrF#  
  101 2602 长期债券 long-term bond ~t/JCxa   
  106 2801 长期应付款 long-term account payable <)#kq1b?  
  107 2802 未确认融资费用 unacknowledged financial charges Cw1( 5  
  108 2811 专项应付款 special accounts payable KsdG(.I+ek  
  109 2901 递延所得税负债 deferred income tax liabilities QXQ  
  三、共同类 hw,^G5m  
  112 3101 衍生工具 derivative tool h8}8Lp(/'  
  113 3201 套期工具 arbitrage tool |HbEk[?^s  
  114 3202 被套期项目 arbitrage project >9( i)e  
  四、所有者权益类 \KM|f9-b  
  115 4001 实收资本 paid-up capital (aKZ5>>cN  
  116 4002 资本公积 contributed surplus ZlR!s!vv  
  117 4101 盈余公积 earned surplus V/y=6wUiSl  
  119 4103 本年利润 profit for the current year T0 |H9>M  
  120 4104 利润分配 allocation of profits RsSXhPk?  
  121 4201 库存股 treasury stock jMU9{Si  
  五、成本类 HhSjR%6HY;  
  122 5001 生产成本 production cost LpWI>sNv  
  123 5101 制造费用 cost of production aWvd`q A9r  
  124 5201 劳务成本 service cost 'h *Zc}Q:  
  125 5301 研发支出 research and development expenditures P^IY: -s  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor U"5q;9#q  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Jp ]T9W\  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Y6eEGo"K.+  
  六、损益类 nR'#s%K j  
  129 6001 主营业务收入 main business income b=LF%P  
  130 6011 利息收入 金融共用​ interest income financial sharing h([0,:\  
  135 6051 其他业务收入 other business income :XS"# ^aJ  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 9*_uCPR  
  137 6101 公允价值变动损益 sound value flexible loss and profit epVH.u%  
  138 6111 投资收益 income on investment `"Dy%&U  
  142 6301 营业外收入 nonrevenue receipt k>{-[X,/OV  
  143 6401 主营业务成本 main business cost OV|Z=EwJ  
  144 6402 其他业务支出 other business expense (!n-Age  
  145 6405 营业税金及附加 business tariff and annex Kym:J \}9B  
  146 6411 利息支出 金融共用 interest expense financial sharing M {xie  
  155 6601 销售费用 marketing cost t<l yg0f  
  156 6602 管理费用 managing cost wo(j}O-  
  157 6603 财务费用 financial cost (3fPt;U  
  158 6604 勘探费用 exploration expense jOl1_  
  159 6701 资产减值损失 loss from asset devaluation v MWC(m  
  160 6711 营业外支出 nonoperating expense T46{*(  
  161 6801 所得税 income tax *|'}v[{v^9  
  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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