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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 oQ@X}6B%S  
  1 1001 库存现金 cash on hand ]t]s/;9]K  
  2 1002 银行存款 bank deposit $Y][-8{t  
  5 1015 其他货币资金 other monetary capital vBQ| h  
  9 1101 交易性金融资产 transaction monetary assets D %~s  
  11 1121 应收票据 notes receivable |_HH[s*U  
  12 1122 应收账款 Account receivable mY2 Ubn*  
  13 1123 预付账款 account prepaid  Mi.xay%  
  14 1131 应收股利 dividend receivable z= vfP%  
  15 1132 应收利息 accrued interest receivable 0*W=u-|s6  
  21 1231 其他应收款 accounts receivable-others ro7\}O:I  
  22 1241 坏账准备 had debts reserve GWRKiTu9  
  28 1401 材料采购 procurement of materials 6Km@A M]  
  29 1402 在途物资 materials in transit u!mUUFl  
  30 1403 原材料 raw materials u*Eb4  
  32 1406 库存商品 commodity stocks Fsv%=E{  
  33 1407 发出商品 goods in transit xlkEW&N&  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles $+zev$f  
  42 1461 存货跌价准备 reserve against stock price declining erYpeq.  
  43 1501 待摊费用 fees to be apportioned ~: Dr]kt  
  45 1521 持有至到期投资 hold investment due VWd=7  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve @v _ )(  
  47 1523 可供出售金融资产 financial assets available for sale $d?<(n  
  48 1524 长期股权投资 long-term stock ownership investment i;`r zsRb  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve L~SM#?z:ue  
  50 1526 投资性房地产 investment real eastate D_D<N(O  
  51 1531 长期应收款 long-term account receivable F)) +a&O  
  52 1541 未实现融资收益 unrealized financing income Z1u{.^~^z  
  54 1601 固定资产 permanent assets #/!a= 0  
  55 1602 累计折旧 accumulated depreciation bl(rCbj(w  
  56 1603 固定资产减值准备permanent assets reduction reserve "CBe$b4  
  57 1604 在建工程 construction in process B|gyr4]  
  58 1605 工程物资 engineer material Z ) qc-~S  
  59 1606 固定资产清理 disposal of fixed assets z#GZvB/z)  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing \kZxys!4  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing #rqLuqw  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 5E?{>1  
  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 wgpu]ooUF&  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture G/\t<>O8o  
  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 qYZX, x  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation j%Y`2Ra  
  67 1701 无形资产 intangible assets B. 6gJ2c  
  68 1702 累计摊销 accumulated amortization :CNWHF4$  
  69 1703 无形资产减值准备 intangible assets reduction reserve I0sd%'Ht?  
  70 1711 商誉 business reputation X a#`VDh  
  71 1801 长期待摊费用 long-term deferred expenses *xA&t)z(i  
  72 1811 递延所得税资产 deferred income tax assets 1XU sr;Wz  
  73 1901 待处理财产损溢 waiting assets profit and loss pJ"Wg@+  
  二、负债类 debt group gI6./;;x  
  74 2001 短期借款 short-term loan ?V"X=B2  
  81 2101 交易性金融负债 transaction financial liabilities l_Ftt N  
  83 2201 应付票据 notes payable 7NV1w*> /  
  84 2202 应付账款 account payable ;S+*s'e  
  85 2205 预收账款 item received in advance p]:5S_$  
  86 2211 应付职工薪酬 employee pay payable |7 ]v&?y  
  87 2221 应交税费 tax payable E$=!l{Ms  
  88 2231 应付股利 dividend payable Ey A}  
  89 2232 应付利息 interest payable ~[e;{45V  
  90 2241 其他应付款 other account payable lhva|  
  97 2401 预提费用 withholding expenses yNi/JM  
  98 2411 预计负债 estimated liabilities rg)>ZHx  
  99 2501 递延收益 deferred income nAG2!2_8  
  100 2601 长期借款 money borrowed for long term 6MvjNbQ  
  101 2602 长期债券 long-term bond w`&~m:R  
  106 2801 长期应付款 long-term account payable g"c\ouSY  
  107 2802 未确认融资费用 unacknowledged financial charges d4t %/Uh  
  108 2811 专项应付款 special accounts payable K[PH#dF5,x  
  109 2901 递延所得税负债 deferred income tax liabilities <xOXuve  
  三、共同类 YvL5>;  
  112 3101 衍生工具 derivative tool !E8y!|7$  
  113 3201 套期工具 arbitrage tool w2_$>z  
  114 3202 被套期项目 arbitrage project S*VG;m #  
  四、所有者权益类 n=WwB(}q  
  115 4001 实收资本 paid-up capital #S)+eH  
  116 4002 资本公积 contributed surplus u6Fm qK]Dj  
  117 4101 盈余公积 earned surplus ~CCRs7V/L  
  119 4103 本年利润 profit for the current year @{3$H^  
  120 4104 利润分配 allocation of profits b(+M/O>I  
  121 4201 库存股 treasury stock S\b[Bq  
  五、成本类 n*{aN}auJ  
  122 5001 生产成本 production cost _>+!&_h  
  123 5101 制造费用 cost of production  yaza  
  124 5201 劳务成本 service cost pyYm<dn  
  125 5301 研发支出 research and development expenditures *UhYX)J  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor j\k|5 ="w-  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 3cfW|J  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor m1H_kJ  
  六、损益类 =+;l>mn?O  
  129 6001 主营业务收入 main business income ? XN=Er^  
  130 6011 利息收入 金融共用​ interest income financial sharing `dekaRo  
  135 6051 其他业务收入 other business income /I}#0}  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance _b|mSo,{Y  
  137 6101 公允价值变动损益 sound value flexible loss and profit d"o5uo  
  138 6111 投资收益 income on investment O?5uCh$H  
  142 6301 营业外收入 nonrevenue receipt KM li! .(b  
  143 6401 主营业务成本 main business cost X)^eaw]Q0  
  144 6402 其他业务支出 other business expense ea[vzD]  
  145 6405 营业税金及附加 business tariff and annex 7.mY@  
  146 6411 利息支出 金融共用 interest expense financial sharing W|h~&O  
  155 6601 销售费用 marketing cost F|pM$Kd`  
  156 6602 管理费用 managing cost m_YXTwwx  
  157 6603 财务费用 financial cost " O0p.o  
  158 6604 勘探费用 exploration expense NV\t% / ?  
  159 6701 资产减值损失 loss from asset devaluation :0N} K}  
  160 6711 营业外支出 nonoperating expense P t< JF  
  161 6801 所得税 income tax 8*o*?1.  
  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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