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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 u3E =r  
  1 1001 库存现金 cash on hand `%"x'B`mM  
  2 1002 银行存款 bank deposit ,v#n\LD`  
  5 1015 其他货币资金 other monetary capital K<`W>2"  
  9 1101 交易性金融资产 transaction monetary assets )+=Kh$VbS  
  11 1121 应收票据 notes receivable  7Z<GlNv  
  12 1122 应收账款 Account receivable ^u1Nbo  
  13 1123 预付账款 account prepaid >]C/ Q6  
  14 1131 应收股利 dividend receivable xXa4t4 gR  
  15 1132 应收利息 accrued interest receivable ,^Q~w b!{  
  21 1231 其他应收款 accounts receivable-others _ qwf3Q@  
  22 1241 坏账准备 had debts reserve DS>&|zF5l  
  28 1401 材料采购 procurement of materials :]CL}n$*  
  29 1402 在途物资 materials in transit <r`;$K  
  30 1403 原材料 raw materials z!18Jh  
  32 1406 库存商品 commodity stocks ~(huUW  
  33 1407 发出商品 goods in transit uOy/c 8`  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ,S(s  
  42 1461 存货跌价准备 reserve against stock price declining f?ibyoXL  
  43 1501 待摊费用 fees to be apportioned kE8s])Z,+  
  45 1521 持有至到期投资 hold investment due \Q1&w2mw  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve qu dY9_  
  47 1523 可供出售金融资产 financial assets available for sale r|jM;  
  48 1524 长期股权投资 long-term stock ownership investment P8|ANe1 v  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve j(]O$""  
  50 1526 投资性房地产 investment real eastate 1 A0BM  
  51 1531 长期应收款 long-term account receivable +R HiX!PG  
  52 1541 未实现融资收益 unrealized financing income \=mLL|a  
  54 1601 固定资产 permanent assets yjH'<  
  55 1602 累计折旧 accumulated depreciation \_6  
  56 1603 固定资产减值准备permanent assets reduction reserve D!/ 4u0m  
  57 1604 在建工程 construction in process (_CvN=A  
  58 1605 工程物资 engineer material p@uHzu7  
  59 1606 固定资产清理 disposal of fixed assets '5[(QM5Gi&  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Dj'?12Onu=  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing tcsb]/my  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 9y;}B y  
  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 R8eBIJ/@_  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture G$&jP:2q  
  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 [rK`BnJX  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation vNuws_  
  67 1701 无形资产 intangible assets RWo7_XO  
  68 1702 累计摊销 accumulated amortization 6NhGTLI  
  69 1703 无形资产减值准备 intangible assets reduction reserve $Cfp1#  
  70 1711 商誉 business reputation d|7LCW+HW  
  71 1801 长期待摊费用 long-term deferred expenses Ql l{;A  
  72 1811 递延所得税资产 deferred income tax assets G/ ~gF7  
  73 1901 待处理财产损溢 waiting assets profit and loss S.1>bs2  
  二、负债类 debt group U`HY eJ  
  74 2001 短期借款 short-term loan [u2t1^#Ol  
  81 2101 交易性金融负债 transaction financial liabilities x9a\~XL>a  
  83 2201 应付票据 notes payable knph549  
  84 2202 应付账款 account payable K%mR=u#%&  
  85 2205 预收账款 item received in advance alHA&YC{K  
  86 2211 应付职工薪酬 employee pay payable -T{2R:\{  
  87 2221 应交税费 tax payable W|2|v?v  
  88 2231 应付股利 dividend payable Zl3e=sg=  
  89 2232 应付利息 interest payable $qdynKK  
  90 2241 其他应付款 other account payable >dm9 YfQ  
  97 2401 预提费用 withholding expenses <!UnH6J.b  
  98 2411 预计负债 estimated liabilities ~n%Lo3RiP  
  99 2501 递延收益 deferred income 1E&S{.  
  100 2601 长期借款 money borrowed for long term  JJ}DYv  
  101 2602 长期债券 long-term bond SlR//h  
  106 2801 长期应付款 long-term account payable :DNI\TmhJ  
  107 2802 未确认融资费用 unacknowledged financial charges EA8plQ~GtE  
  108 2811 专项应付款 special accounts payable n5.sx|bI?  
  109 2901 递延所得税负债 deferred income tax liabilities EK"/4t{L_  
  三、共同类 0:u:#))1  
  112 3101 衍生工具 derivative tool =mZYBm,I Q  
  113 3201 套期工具 arbitrage tool E w| Z<(  
  114 3202 被套期项目 arbitrage project :H m'o}  
  四、所有者权益类 ?2Z`xL9QT  
  115 4001 实收资本 paid-up capital Z@&%"nO  
  116 4002 资本公积 contributed surplus SE^l`.U@  
  117 4101 盈余公积 earned surplus .IdbaH _a  
  119 4103 本年利润 profit for the current year !3k-' ),z&  
  120 4104 利润分配 allocation of profits 7_l Wr  
  121 4201 库存股 treasury stock /NCN wAj7  
  五、成本类 2z;3NUL$n  
  122 5001 生产成本 production cost 7]T(=gg /  
  123 5101 制造费用 cost of production 7I"~a<f0X`  
  124 5201 劳务成本 service cost  .nrbd#i-  
  125 5301 研发支出 research and development expenditures qAH^BrJ  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor [Tbnfst  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor J@_^]  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor vn$=be 8l4  
  六、损益类 }s<;YC  
  129 6001 主营业务收入 main business income YARL/V  
  130 6011 利息收入 金融共用​ interest income financial sharing O)VcW/  
  135 6051 其他业务收入 other business income O$m &!J  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance s_fe4K  
  137 6101 公允价值变动损益 sound value flexible loss and profit m+s*Io{Ip  
  138 6111 投资收益 income on investment O(8CrKYY  
  142 6301 营业外收入 nonrevenue receipt ;NdH]a {  
  143 6401 主营业务成本 main business cost uZrp ^  
  144 6402 其他业务支出 other business expense } f&=}  
  145 6405 营业税金及附加 business tariff and annex $ [fqTh  
  146 6411 利息支出 金融共用 interest expense financial sharing = wDXlAQ  
  155 6601 销售费用 marketing cost ZZo<0kDk  
  156 6602 管理费用 managing cost "D_:`@V(  
  157 6603 财务费用 financial cost PLs`Ci|`  
  158 6604 勘探费用 exploration expense $Uy+]9  
  159 6701 资产减值损失 loss from asset devaluation -WqhOZ  
  160 6711 营业外支出 nonoperating expense _1G/qHf^S  
  161 6801 所得税 income tax {._'Q[  
  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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