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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 Y+"hu2aPkY  
  1 1001 库存现金 cash on hand W_f"Gk  
  2 1002 银行存款 bank deposit :zn ?<(sQ  
  5 1015 其他货币资金 other monetary capital C}8e<[} )  
  9 1101 交易性金融资产 transaction monetary assets q$u\ q.  
  11 1121 应收票据 notes receivable + k(3+b$S-  
  12 1122 应收账款 Account receivable `S/1U87  
  13 1123 预付账款 account prepaid cJ(zidf_$  
  14 1131 应收股利 dividend receivable 2t`9_zqLw  
  15 1132 应收利息 accrued interest receivable {,-5k.P[  
  21 1231 其他应收款 accounts receivable-others x}8T[  
  22 1241 坏账准备 had debts reserve FOUs= E[  
  28 1401 材料采购 procurement of materials I}G}+0geV  
  29 1402 在途物资 materials in transit l"pz )$eE  
  30 1403 原材料 raw materials %6c*dy  
  32 1406 库存商品 commodity stocks GZhfA ;O,  
  33 1407 发出商品 goods in transit C+#;L+$Gi  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles IIt^e#s&  
  42 1461 存货跌价准备 reserve against stock price declining divZJc  
  43 1501 待摊费用 fees to be apportioned o|*|   
  45 1521 持有至到期投资 hold investment due v[yTk[zd0  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve LG@c)H74  
  47 1523 可供出售金融资产 financial assets available for sale LOb'<R\p  
  48 1524 长期股权投资 long-term stock ownership investment 4-nr_ WCm4  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve #+ lq7HJ1  
  50 1526 投资性房地产 investment real eastate ao" ;5 m  
  51 1531 长期应收款 long-term account receivable ]R0A{+]n  
  52 1541 未实现融资收益 unrealized financing income I}W-5%  
  54 1601 固定资产 permanent assets uI-7 6  
  55 1602 累计折旧 accumulated depreciation )Fr;'JYC1S  
  56 1603 固定资产减值准备permanent assets reduction reserve []N$;~R7  
  57 1604 在建工程 construction in process g$-D?~(Z  
  58 1605 工程物资 engineer material R#Nd|f<  
  59 1606 固定资产清理 disposal of fixed assets u+tb83 ~[=  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing :_YG/0%I  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing gc8PA_bFz  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 5bznM[%xO  
  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 D15u1A  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 0*:hm%g  
  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 0qd;'r<  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation VU0tyj$  
  67 1701 无形资产 intangible assets zQj%ds:  
  68 1702 累计摊销 accumulated amortization F?,&y )ri  
  69 1703 无形资产减值准备 intangible assets reduction reserve )!*M 71  
  70 1711 商誉 business reputation Md?bAMnG+}  
  71 1801 长期待摊费用 long-term deferred expenses 'St= izhd  
  72 1811 递延所得税资产 deferred income tax assets `0G.Y  
  73 1901 待处理财产损溢 waiting assets profit and loss ch8w'  
  二、负债类 debt group Gx*0$4xJ3  
  74 2001 短期借款 short-term loan Z2j*%/  
  81 2101 交易性金融负债 transaction financial liabilities *=0r>]  
  83 2201 应付票据 notes payable #M9D" <pn}  
  84 2202 应付账款 account payable $\@ V4  
  85 2205 预收账款 item received in advance JO^ [@  
  86 2211 应付职工薪酬 employee pay payable [11-`v0  
  87 2221 应交税费 tax payable /,@v"mE7c!  
  88 2231 应付股利 dividend payable lnC Wu@{  
  89 2232 应付利息 interest payable I~ ]mX;  
  90 2241 其他应付款 other account payable 1o8"==n%  
  97 2401 预提费用 withholding expenses K#sb"x`  
  98 2411 预计负债 estimated liabilities '>mb@m  
  99 2501 递延收益 deferred income <w2NJ ~M^  
  100 2601 长期借款 money borrowed for long term 8\.1m9&r>o  
  101 2602 长期债券 long-term bond +2fJ  
  106 2801 长期应付款 long-term account payable WAmoKZw2  
  107 2802 未确认融资费用 unacknowledged financial charges lgqL)^8A  
  108 2811 专项应付款 special accounts payable [ EID27P  
  109 2901 递延所得税负债 deferred income tax liabilities DfzUGX  
  三、共同类 CU`Oc>;*T  
  112 3101 衍生工具 derivative tool GGL4<P7  
  113 3201 套期工具 arbitrage tool C<@1H>S4_  
  114 3202 被套期项目 arbitrage project hYv 6-5_  
  四、所有者权益类 yGG\[I;7  
  115 4001 实收资本 paid-up capital _xL&sy09t  
  116 4002 资本公积 contributed surplus R}6la.mQ  
  117 4101 盈余公积 earned surplus g2>u]3&W  
  119 4103 本年利润 profit for the current year 7>@/*S{X  
  120 4104 利润分配 allocation of profits 2CgIY89O  
  121 4201 库存股 treasury stock NEou2y+}  
  五、成本类 rJQ|Oi&1i  
  122 5001 生产成本 production cost z==}~|5  
  123 5101 制造费用 cost of production UpseU8Wo  
  124 5201 劳务成本 service cost P:-/3  
  125 5301 研发支出 research and development expenditures S!!\!w>N  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor $,zM99  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor g+r{>x  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor &r5%WRzpYT  
  六、损益类 -x\l<\*  
  129 6001 主营业务收入 main business income *]{I\rX  
  130 6011 利息收入 金融共用​ interest income financial sharing ,zw=&)W1  
  135 6051 其他业务收入 other business income  mFoK76  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance [K@!JY  
  137 6101 公允价值变动损益 sound value flexible loss and profit :O+b4R+  
  138 6111 投资收益 income on investment la|l9N^,  
  142 6301 营业外收入 nonrevenue receipt ~I|R}hS  
  143 6401 主营业务成本 main business cost d4h(F,K7V  
  144 6402 其他业务支出 other business expense 'yRv~BA  
  145 6405 营业税金及附加 business tariff and annex 5 ^J8<s@_  
  146 6411 利息支出 金融共用 interest expense financial sharing Wy>\KrA1  
  155 6601 销售费用 marketing cost (ai-n,y  
  156 6602 管理费用 managing cost vk+%#w  
  157 6603 财务费用 financial cost 5N+(Gv[`"  
  158 6604 勘探费用 exploration expense xWb?i6)z&  
  159 6701 资产减值损失 loss from asset devaluation LF.~rmPa  
  160 6711 营业外支出 nonoperating expense ;U3Vows  
  161 6801 所得税 income tax \0T*msYQ  
  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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