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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 .3 >"qv  
  1 1001 库存现金 cash on hand 4>^LEp  
  2 1002 银行存款 bank deposit !/nXEjW?  
  5 1015 其他货币资金 other monetary capital 37apOK4+  
  9 1101 交易性金融资产 transaction monetary assets "s-3226kj  
  11 1121 应收票据 notes receivable @)#EZQix  
  12 1122 应收账款 Account receivable $UNC0 (4  
  13 1123 预付账款 account prepaid :eIi^K z[  
  14 1131 应收股利 dividend receivable ) >;7"v  
  15 1132 应收利息 accrued interest receivable <W] RyEg`  
  21 1231 其他应收款 accounts receivable-others Ft E5H  
  22 1241 坏账准备 had debts reserve %xt;&HE  
  28 1401 材料采购 procurement of materials :HW| mqKd  
  29 1402 在途物资 materials in transit u mT *  
  30 1403 原材料 raw materials i<0_sxfUD  
  32 1406 库存商品 commodity stocks 5(zdM)Y7  
  33 1407 发出商品 goods in transit CbGfVdw/c  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles wE[gp+X~  
  42 1461 存货跌价准备 reserve against stock price declining (1EtC{ m  
  43 1501 待摊费用 fees to be apportioned )ifjK6*  
  45 1521 持有至到期投资 hold investment due Qb%o%z?hee  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve r[?GO"ej5  
  47 1523 可供出售金融资产 financial assets available for sale mT:NC'b<9  
  48 1524 长期股权投资 long-term stock ownership investment b5Q|$E   
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Mj&G5R~_  
  50 1526 投资性房地产 investment real eastate |`ya+/ff+  
  51 1531 长期应收款 long-term account receivable pfBe24q  
  52 1541 未实现融资收益 unrealized financing income .n n&K}h  
  54 1601 固定资产 permanent assets \sMe2OL#z  
  55 1602 累计折旧 accumulated depreciation N0DzFXp  
  56 1603 固定资产减值准备permanent assets reduction reserve )J*M{Gm6i  
  57 1604 在建工程 construction in process arIEd VfNa  
  58 1605 工程物资 engineer material HQvJ*U4++  
  59 1606 固定资产清理 disposal of fixed assets ]p8 zT|bv  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 7s0\`eXo/  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 1 |  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture M>E~eb/  
  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 "(r%`.l=I  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture |nCVM\+5T  
  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 rD+mI/_J`  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation h1t~hrq  
  67 1701 无形资产 intangible assets aFaioE#h(  
  68 1702 累计摊销 accumulated amortization vPz$+&{I  
  69 1703 无形资产减值准备 intangible assets reduction reserve %pIP#y[4  
  70 1711 商誉 business reputation ;FQNO:NP  
  71 1801 长期待摊费用 long-term deferred expenses ?7>"ZGDe>  
  72 1811 递延所得税资产 deferred income tax assets H;R~d%!b  
  73 1901 待处理财产损溢 waiting assets profit and loss qnCjNN  
  二、负债类 debt group ~NZL~p  
  74 2001 短期借款 short-term loan ^T:L6:  
  81 2101 交易性金融负债 transaction financial liabilities v,C~5J3h)  
  83 2201 应付票据 notes payable  qJ sH  
  84 2202 应付账款 account payable dz?On\6 6  
  85 2205 预收账款 item received in advance I8a3:)  
  86 2211 应付职工薪酬 employee pay payable 2X<%BFsE  
  87 2221 应交税费 tax payable Jz}`-fU`  
  88 2231 应付股利 dividend payable <UF0Xc&X'  
  89 2232 应付利息 interest payable (3Q$)0t  
  90 2241 其他应付款 other account payable Bn9#F#F<  
  97 2401 预提费用 withholding expenses =A!r ZG  
  98 2411 预计负债 estimated liabilities qu1+.z=|  
  99 2501 递延收益 deferred income G E`1j'^-  
  100 2601 长期借款 money borrowed for long term eF]8Ar1  
  101 2602 长期债券 long-term bond Y)@Y$_  
  106 2801 长期应付款 long-term account payable s7afj t  
  107 2802 未确认融资费用 unacknowledged financial charges ^2H;  
  108 2811 专项应付款 special accounts payable > 23$_'2  
  109 2901 递延所得税负债 deferred income tax liabilities "u]&~$  
  三、共同类 C6EGM/m8  
  112 3101 衍生工具 derivative tool | p!($  
  113 3201 套期工具 arbitrage tool {G0=A~  
  114 3202 被套期项目 arbitrage project k 3H0$1  
  四、所有者权益类 Jz=|-F(Sy  
  115 4001 实收资本 paid-up capital ]J [d8S5  
  116 4002 资本公积 contributed surplus ?2l `%l5(  
  117 4101 盈余公积 earned surplus 41R6V>e@9J  
  119 4103 本年利润 profit for the current year WW.@&#S5  
  120 4104 利润分配 allocation of profits #|4G,!  
  121 4201 库存股 treasury stock d)S`.Q  
  五、成本类 K-~gIlbQ`  
  122 5001 生产成本 production cost F~i ~%f,  
  123 5101 制造费用 cost of production S2DG=hi`GK  
  124 5201 劳务成本 service cost ]=VRct "  
  125 5301 研发支出 research and development expenditures 7*j!ZUzp  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 1 _Oc1RM   
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor MT"&|Og  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 5[g\.yi2_]  
  六、损益类 V*ao@;sD  
  129 6001 主营业务收入 main business income }% f7O  
  130 6011 利息收入 金融共用​ interest income financial sharing -uWV( ,|  
  135 6051 其他业务收入 other business income /!2`pv  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance SkMFJ?J/  
  137 6101 公允价值变动损益 sound value flexible loss and profit [al$sCD]+  
  138 6111 投资收益 income on investment x&*f5Y9hCi  
  142 6301 营业外收入 nonrevenue receipt 8q%y(e  
  143 6401 主营业务成本 main business cost 70GBf"  
  144 6402 其他业务支出 other business expense L-}J=n\  
  145 6405 营业税金及附加 business tariff and annex J,:&U wkv  
  146 6411 利息支出 金融共用 interest expense financial sharing l_/(J)|a  
  155 6601 销售费用 marketing cost Yb-{+H8{J  
  156 6602 管理费用 managing cost oz>2P.7  
  157 6603 财务费用 financial cost u -P !2vT  
  158 6604 勘探费用 exploration expense .=9WY_@SZ  
  159 6701 资产减值损失 loss from asset devaluation /W)A[jR  
  160 6711 营业外支出 nonoperating expense v+"4YIN  
  161 6801 所得税 income tax z4:<?K  
  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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