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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
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  一、资产类 ;[?J5X,  
  1 1001 库存现金 cash on hand A28ZSL  
  2 1002 银行存款 bank deposit $.ymby  
  5 1015 其他货币资金 other monetary capital zd?bHcW/h  
  9 1101 交易性金融资产 transaction monetary assets c80 }1  
  11 1121 应收票据 notes receivable on ]\J  
  12 1122 应收账款 Account receivable :`{9x%o;  
  13 1123 预付账款 account prepaid 5Z^$`$/.v#  
  14 1131 应收股利 dividend receivable #cw! &  
  15 1132 应收利息 accrued interest receivable j)6@q@P/  
  21 1231 其他应收款 accounts receivable-others Q'FX:[@x-S  
  22 1241 坏账准备 had debts reserve vN{vJlpY  
  28 1401 材料采购 procurement of materials 0|WOReskK  
  29 1402 在途物资 materials in transit ~|X99?P  
  30 1403 原材料 raw materials L~^e\^sP  
  32 1406 库存商品 commodity stocks E`oSi ez)  
  33 1407 发出商品 goods in transit Wwn5LlJ^  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles P Xyyyir{  
  42 1461 存货跌价准备 reserve against stock price declining ,m #@%fa  
  43 1501 待摊费用 fees to be apportioned XS}Zq4H  
  45 1521 持有至到期投资 hold investment due ,\|n=T,  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve pKO T  Qf  
  47 1523 可供出售金融资产 financial assets available for sale nG&w0de<>  
  48 1524 长期股权投资 long-term stock ownership investment <wIp$F.  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve e1f^:C  
  50 1526 投资性房地产 investment real eastate rg#qSrHp  
  51 1531 长期应收款 long-term account receivable , I[^3Fn  
  52 1541 未实现融资收益 unrealized financing income d+gk q\  
  54 1601 固定资产 permanent assets 8.Pcr<  
  55 1602 累计折旧 accumulated depreciation G:E+s(x  
  56 1603 固定资产减值准备permanent assets reduction reserve ]=$-B  
  57 1604 在建工程 construction in process o'x_g^ Y  
  58 1605 工程物资 engineer material ')5jllxv  
  59 1606 固定资产清理 disposal of fixed assets Mft0D j/  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing  y)N.LS  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing PO=ZxG   
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture >#${.+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 R7\{w(`K  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture pl1EJ <  
  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 Vp- n(Z  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ~Mg8C9B?%3  
  67 1701 无形资产 intangible assets )w }*PL  
  68 1702 累计摊销 accumulated amortization Y\\3g_YBF  
  69 1703 无形资产减值准备 intangible assets reduction reserve Nlf&]^4(0  
  70 1711 商誉 business reputation 0C9QAJa  
  71 1801 长期待摊费用 long-term deferred expenses |Oj,S|Z:  
  72 1811 递延所得税资产 deferred income tax assets L!G9O]WB  
  73 1901 待处理财产损溢 waiting assets profit and loss D7Rbho<  
  二、负债类 debt group 2i4Dal  
  74 2001 短期借款 short-term loan ,b2O^tJF#  
  81 2101 交易性金融负债 transaction financial liabilities p ] $  
  83 2201 应付票据 notes payable 'vf,T4uQ"  
  84 2202 应付账款 account payable % @^VrhS  
  85 2205 预收账款 item received in advance ey9fbS ^I  
  86 2211 应付职工薪酬 employee pay payable KweHY,  
  87 2221 应交税费 tax payable :5q*46n  
  88 2231 应付股利 dividend payable 1*x5/b  
  89 2232 应付利息 interest payable W~W?<%@  
  90 2241 其他应付款 other account payable d~Z:$&r  
  97 2401 预提费用 withholding expenses K|Ij71  
  98 2411 预计负债 estimated liabilities eAenkUBz6,  
  99 2501 递延收益 deferred income D@YM}HXuj  
  100 2601 长期借款 money borrowed for long term RY'\mt"W2  
  101 2602 长期债券 long-term bond \fQgiX  
  106 2801 长期应付款 long-term account payable JydQ A_   
  107 2802 未确认融资费用 unacknowledged financial charges V)@nRJg  
  108 2811 专项应付款 special accounts payable duiKFNYN  
  109 2901 递延所得税负债 deferred income tax liabilities ZQ-z2s9U  
  三、共同类 R &-W_v+  
  112 3101 衍生工具 derivative tool ;M(ehX  
  113 3201 套期工具 arbitrage tool -*]9Ma<wa  
  114 3202 被套期项目 arbitrage project #L+s%OJ`  
  四、所有者权益类 se*pkgWbz  
  115 4001 实收资本 paid-up capital tM?I()Y&P  
  116 4002 资本公积 contributed surplus OU Yb-  
  117 4101 盈余公积 earned surplus |L~gNC  
  119 4103 本年利润 profit for the current year wtgO;w  
  120 4104 利润分配 allocation of profits A%sxMA!K,  
  121 4201 库存股 treasury stock 802]M  
  五、成本类 D?&w:C\&@z  
  122 5001 生产成本 production cost "78cl*sD  
  123 5101 制造费用 cost of production jy)9EU=  
  124 5201 劳务成本 service cost !Z9ik n4A  
  125 5301 研发支出 research and development expenditures ,R9f;BR  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor HDfQ9__  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor , K"2tb  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor J4R  
  六、损益类 qLktMp_  
  129 6001 主营业务收入 main business income %y^ Kw  
  130 6011 利息收入 金融共用​ interest income financial sharing <?`e9o  
  135 6051 其他业务收入 other business income Q:xI} ]FM  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance >5z`SZf  
  137 6101 公允价值变动损益 sound value flexible loss and profit B#/~U`t*  
  138 6111 投资收益 income on investment 4VL!U?dk  
  142 6301 营业外收入 nonrevenue receipt a1Y_0  
  143 6401 主营业务成本 main business cost {<V|Gr  
  144 6402 其他业务支出 other business expense b ffml  
  145 6405 营业税金及附加 business tariff and annex -<V F6k<  
  146 6411 利息支出 金融共用 interest expense financial sharing HpgN$$\@  
  155 6601 销售费用 marketing cost [4 (A458H  
  156 6602 管理费用 managing cost !nD[hI8P  
  157 6603 财务费用 financial cost w]}cB+C+l#  
  158 6604 勘探费用 exploration expense %L=h}U13  
  159 6701 资产减值损失 loss from asset devaluation o@V/37!  
  160 6711 营业外支出 nonoperating expense {10+(Vl  
  161 6801 所得税 income tax "9Fv!*<-W  
  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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