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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 =|3BkmO  
  1 1001 库存现金 cash on hand _ ^NX`<&  
  2 1002 银行存款 bank deposit bLqy7S9x  
  5 1015 其他货币资金 other monetary capital q+g,?;Yx  
  9 1101 交易性金融资产 transaction monetary assets C{exvLQ  
  11 1121 应收票据 notes receivable |z-f 8$  
  12 1122 应收账款 Account receivable *ap,r&]#F  
  13 1123 预付账款 account prepaid _~kw^!p>Kr  
  14 1131 应收股利 dividend receivable ? SFBUX(p  
  15 1132 应收利息 accrued interest receivable 1\}vU  
  21 1231 其他应收款 accounts receivable-others x|H`%Z  
  22 1241 坏账准备 had debts reserve @rl5k(  
  28 1401 材料采购 procurement of materials B8&q$QV  
  29 1402 在途物资 materials in transit (gt\R}  
  30 1403 原材料 raw materials wu <0or2  
  32 1406 库存商品 commodity stocks r\NqY.U&  
  33 1407 发出商品 goods in transit A8{jEJ=)P  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles +^.Yt0}  
  42 1461 存货跌价准备 reserve against stock price declining ,Qj G|P  
  43 1501 待摊费用 fees to be apportioned ``MO5${  
  45 1521 持有至到期投资 hold investment due 2Q^ q$@L  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve W .a>K$  
  47 1523 可供出售金融资产 financial assets available for sale UXm_-/&b9  
  48 1524 长期股权投资 long-term stock ownership investment -y`Pm8  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve c%&,(NJ]K  
  50 1526 投资性房地产 investment real eastate 4:/]Y=)x  
  51 1531 长期应收款 long-term account receivable Z@~gN5@,M  
  52 1541 未实现融资收益 unrealized financing income !np_B0`  
  54 1601 固定资产 permanent assets ddn IKkOp  
  55 1602 累计折旧 accumulated depreciation !:{Qbv&T  
  56 1603 固定资产减值准备permanent assets reduction reserve sh/ ,"b2!P  
  57 1604 在建工程 construction in process w $]G$e  
  58 1605 工程物资 engineer material P,v7twc0M  
  59 1606 固定资产清理 disposal of fixed assets Vt`4u5HG  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing xIdb9hm<  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing *zrT;j G  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture A95f!a  
  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 qe]D4K8`Q3  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture /[R=-s ;  
  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 TTf j 5  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation /s?%ft#-9o  
  67 1701 无形资产 intangible assets u>XXKlW:  
  68 1702 累计摊销 accumulated amortization l@`k:?  
  69 1703 无形资产减值准备 intangible assets reduction reserve ]LE,4[VxRz  
  70 1711 商誉 business reputation Bm~^d7;Cw  
  71 1801 长期待摊费用 long-term deferred expenses 1+%UZK= K  
  72 1811 递延所得税资产 deferred income tax assets %bcf% 7  
  73 1901 待处理财产损溢 waiting assets profit and loss ?QP>rm  
  二、负债类 debt group I4Do$&9 <D  
  74 2001 短期借款 short-term loan Y3~Uz#`SU  
  81 2101 交易性金融负债 transaction financial liabilities GT6; I7  
  83 2201 应付票据 notes payable ;qmnG3;Q  
  84 2202 应付账款 account payable SSe;&Jk2d  
  85 2205 预收账款 item received in advance V&zeC/xSq  
  86 2211 应付职工薪酬 employee pay payable s_^`t+5  
  87 2221 应交税费 tax payable yg\QtWW M  
  88 2231 应付股利 dividend payable Z$z-Hx@%  
  89 2232 应付利息 interest payable p$,7qGST  
  90 2241 其他应付款 other account payable ;~3;CijJ8  
  97 2401 预提费用 withholding expenses FSu C)Xg  
  98 2411 预计负债 estimated liabilities <IrhR,@M,L  
  99 2501 递延收益 deferred income %1&X+s3  
  100 2601 长期借款 money borrowed for long term *q}yfa35eR  
  101 2602 长期债券 long-term bond ; _%zf5;'  
  106 2801 长期应付款 long-term account payable 8\J$\Edv  
  107 2802 未确认融资费用 unacknowledged financial charges  ?K-4T  
  108 2811 专项应付款 special accounts payable l;M,=ctB(  
  109 2901 递延所得税负债 deferred income tax liabilities ^EIuGz1@0  
  三、共同类 !(*&P  
  112 3101 衍生工具 derivative tool ?e%*q^~Cu  
  113 3201 套期工具 arbitrage tool f]*;O+8$LN  
  114 3202 被套期项目 arbitrage project d=1\=d/K  
  四、所有者权益类 +2[0q% i  
  115 4001 实收资本 paid-up capital |5>Tf6 $(  
  116 4002 资本公积 contributed surplus |s /)lA:9  
  117 4101 盈余公积 earned surplus FQek+[ox  
  119 4103 本年利润 profit for the current year +9/K|SB{ $  
  120 4104 利润分配 allocation of profits 8UB2 du@?  
  121 4201 库存股 treasury stock h-p}Qil,  
  五、成本类 5K Ij}VN  
  122 5001 生产成本 production cost lhM5a \  
  123 5101 制造费用 cost of production 4m~y%> &  
  124 5201 劳务成本 service cost ru:"c^W:[  
  125 5301 研发支出 research and development expenditures Q8m~L1//S  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ?0)K[Kd'Y  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 8Hq4ppC  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor .1(_7!m@  
  六、损益类 y,?=,x}o#  
  129 6001 主营业务收入 main business income 8kKL=  
  130 6011 利息收入 金融共用​ interest income financial sharing 2K4Xu9-i:b  
  135 6051 其他业务收入 other business income h<L_ =)lH  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance +B{u,xgg  
  137 6101 公允价值变动损益 sound value flexible loss and profit -axKnfj  
  138 6111 投资收益 income on investment (~Z&U  
  142 6301 营业外收入 nonrevenue receipt 7a[6@  
  143 6401 主营业务成本 main business cost nLL2/!'n  
  144 6402 其他业务支出 other business expense #-%D(=&I  
  145 6405 营业税金及附加 business tariff and annex +<$(ez  
  146 6411 利息支出 金融共用 interest expense financial sharing N_G&nw  
  155 6601 销售费用 marketing cost kNP-+o  
  156 6602 管理费用 managing cost 'qVlq5.  
  157 6603 财务费用 financial cost #ChTel  
  158 6604 勘探费用 exploration expense Ztk%uc8_lM  
  159 6701 资产减值损失 loss from asset devaluation M._h=wX{}  
  160 6711 营业外支出 nonoperating expense Mn5(Kw?o2J  
  161 6801 所得税 income tax P%B|HnG^  
  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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