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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 v`Iw:?)%  
  1 1001 库存现金 cash on hand {}#W~1`  
  2 1002 银行存款 bank deposit JS&=V 67[  
  5 1015 其他货币资金 other monetary capital <yxEGjm  
  9 1101 交易性金融资产 transaction monetary assets *A>I)a<:  
  11 1121 应收票据 notes receivable o!";&\,Ip  
  12 1122 应收账款 Account receivable 4]VoIUIuN  
  13 1123 预付账款 account prepaid D(m2^\O[  
  14 1131 应收股利 dividend receivable <ah!!  
  15 1132 应收利息 accrued interest receivable 4}4 K6y<q  
  21 1231 其他应收款 accounts receivable-others ?0{8fGM4  
  22 1241 坏账准备 had debts reserve cr&sI=i  
  28 1401 材料采购 procurement of materials ex- 0@  
  29 1402 在途物资 materials in transit ncGg@$E  
  30 1403 原材料 raw materials }=+J&cR  
  32 1406 库存商品 commodity stocks /]mfI&l+9  
  33 1407 发出商品 goods in transit p\7(`0?8VN  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles m~LB 0u$ac  
  42 1461 存货跌价准备 reserve against stock price declining Q1?0R<jOU  
  43 1501 待摊费用 fees to be apportioned z^KMYvH g  
  45 1521 持有至到期投资 hold investment due rhLm2q  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve TT'sO[N[  
  47 1523 可供出售金融资产 financial assets available for sale &<s[(w!%%  
  48 1524 长期股权投资 long-term stock ownership investment }i"\?M  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve tqnvC UIE  
  50 1526 投资性房地产 investment real eastate 7B|ddi7Q>  
  51 1531 长期应收款 long-term account receivable r&u&$ "c  
  52 1541 未实现融资收益 unrealized financing income aQMUC6cPM@  
  54 1601 固定资产 permanent assets *kliI]B F]  
  55 1602 累计折旧 accumulated depreciation w;LIP!T#  
  56 1603 固定资产减值准备permanent assets reduction reserve ~w&_l57  
  57 1604 在建工程 construction in process Ic%c%U=i  
  58 1605 工程物资 engineer material l f<?k  
  59 1606 固定资产清理 disposal of fixed assets AB!P(  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing l;N?*2zm[  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing aCq ) hR  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 8f""@TTp  
  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 y@5{.jsr_  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture lji&]^1  
  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 aSKLSl't`  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation : J3_g<@  
  67 1701 无形资产 intangible assets OwdA6it^f  
  68 1702 累计摊销 accumulated amortization *0K@^Db-  
  69 1703 无形资产减值准备 intangible assets reduction reserve d3$*z)12`  
  70 1711 商誉 business reputation Ik4FVL8~  
  71 1801 长期待摊费用 long-term deferred expenses 9]{(~=D7  
  72 1811 递延所得税资产 deferred income tax assets k u@sQn  
  73 1901 待处理财产损溢 waiting assets profit and loss IfeCSK,x  
  二、负债类 debt group &2~c,] 9C  
  74 2001 短期借款 short-term loan pyW&`(]S  
  81 2101 交易性金融负债 transaction financial liabilities vZDM}u  
  83 2201 应付票据 notes payable @Kx@ 2#~b  
  84 2202 应付账款 account payable ~^&]8~m*d  
  85 2205 预收账款 item received in advance X ^ ?M4  
  86 2211 应付职工薪酬 employee pay payable ~^<ju6O'  
  87 2221 应交税费 tax payable 6AM-^S@  
  88 2231 应付股利 dividend payable zlUX p0W  
  89 2232 应付利息 interest payable z1-JoZ  
  90 2241 其他应付款 other account payable d".Xp4}f  
  97 2401 预提费用 withholding expenses Ewfzjc   
  98 2411 预计负债 estimated liabilities j}uVT2ZE%  
  99 2501 递延收益 deferred income cc*xHv^  
  100 2601 长期借款 money borrowed for long term jkzC^aG  
  101 2602 长期债券 long-term bond >uu ]K  
  106 2801 长期应付款 long-term account payable Pjs L{,  
  107 2802 未确认融资费用 unacknowledged financial charges 7a,/DI2o  
  108 2811 专项应付款 special accounts payable ]vFtByqn  
  109 2901 递延所得税负债 deferred income tax liabilities s.9)? < [  
  三、共同类 j>OuNeo@4  
  112 3101 衍生工具 derivative tool 0u3"$o'R  
  113 3201 套期工具 arbitrage tool 'aW}&!H M  
  114 3202 被套期项目 arbitrage project sX8?U ,u  
  四、所有者权益类 D2060ze  
  115 4001 实收资本 paid-up capital .L#xX1qr  
  116 4002 资本公积 contributed surplus W)RCo}f  
  117 4101 盈余公积 earned surplus X\ Y:9^5  
  119 4103 本年利润 profit for the current year ,%bG]5  
  120 4104 利润分配 allocation of profits ?`,Rkg0fe  
  121 4201 库存股 treasury stock da'7* &/  
  五、成本类 'S[&-D%(3  
  122 5001 生产成本 production cost l"C)Ia&/  
  123 5101 制造费用 cost of production ;Q1/53Y<  
  124 5201 劳务成本 service cost I6jDRC0<  
  125 5301 研发支出 research and development expenditures myR}~Cj;q  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 6 4fB$  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 'Q^P#<<  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor X-Yy1"6m1  
  六、损益类 Y$@?Y/rhR  
  129 6001 主营业务收入 main business income <9BM%  
  130 6011 利息收入 金融共用​ interest income financial sharing |i}5vT78  
  135 6051 其他业务收入 other business income I3#h  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 0~)_/yx?S  
  137 6101 公允价值变动损益 sound value flexible loss and profit P B W.nm  
  138 6111 投资收益 income on investment lT<4c5 %  
  142 6301 营业外收入 nonrevenue receipt f&n6;N  
  143 6401 主营业务成本 main business cost +Kw&XRA d  
  144 6402 其他业务支出 other business expense B!;qz[]I  
  145 6405 营业税金及附加 business tariff and annex T|/B}srm  
  146 6411 利息支出 金融共用 interest expense financial sharing _#kjiJj *  
  155 6601 销售费用 marketing cost n#NE.ap$&,  
  156 6602 管理费用 managing cost r8k.I4  
  157 6603 财务费用 financial cost |%i|P)]  
  158 6604 勘探费用 exploration expense cNd;qO0$  
  159 6701 资产减值损失 loss from asset devaluation "!fvEE  
  160 6711 营业外支出 nonoperating expense "EE=j$8u+  
  161 6801 所得税 income tax 0c pI2  
  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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