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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
qbN =4  
  一、资产类 a 7 V-C  
  1 1001 库存现金 cash on hand K hR81\  
  2 1002 银行存款 bank deposit Oc0a77@  
  5 1015 其他货币资金 other monetary capital ,.8KN<A2]'  
  9 1101 交易性金融资产 transaction monetary assets _Kf%\xg  
  11 1121 应收票据 notes receivable Ms#M+[a  
  12 1122 应收账款 Account receivable SYJD?&C;  
  13 1123 预付账款 account prepaid Yx%Hs5}8  
  14 1131 应收股利 dividend receivable (_]~wi-,  
  15 1132 应收利息 accrued interest receivable A2Ed0|By  
  21 1231 其他应收款 accounts receivable-others !dnH 7 "  
  22 1241 坏账准备 had debts reserve ^98~U\ar  
  28 1401 材料采购 procurement of materials /& {A!.;  
  29 1402 在途物资 materials in transit K#d`Hyx  
  30 1403 原材料 raw materials ;?i W%:_,  
  32 1406 库存商品 commodity stocks }@+0/ W?\.  
  33 1407 发出商品 goods in transit lT?v^\(H  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles $k% 2J9O  
  42 1461 存货跌价准备 reserve against stock price declining P l]O\vh  
  43 1501 待摊费用 fees to be apportioned ^"2 J]&x`G  
  45 1521 持有至到期投资 hold investment due ?Ep [M:,q  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve hx%v+/  
  47 1523 可供出售金融资产 financial assets available for sale Ya"a`ozq  
  48 1524 长期股权投资 long-term stock ownership investment b5vC'B-!  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ,!y$qVg'\f  
  50 1526 投资性房地产 investment real eastate Y"aJur=`  
  51 1531 长期应收款 long-term account receivable S`0(*A[W*  
  52 1541 未实现融资收益 unrealized financing income (Zrj_P`0[  
  54 1601 固定资产 permanent assets )9`qG:b'  
  55 1602 累计折旧 accumulated depreciation 0R'?~`aTt  
  56 1603 固定资产减值准备permanent assets reduction reserve <0&*9ZeD  
  57 1604 在建工程 construction in process xF'EiX~  
  58 1605 工程物资 engineer material 06Sceq  
  59 1606 固定资产清理 disposal of fixed assets .j0$J \:i  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing P@Oo$ o  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing IY\5@PVZ  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture b9HtR-iR;  
  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 %_W)~Pv{+  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture f+,qNvBY/  
  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 EgCAsSx(  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation <)c)%'v  
  67 1701 无形资产 intangible assets Hk.TM2{w  
  68 1702 累计摊销 accumulated amortization 0gr/<v  
  69 1703 无形资产减值准备 intangible assets reduction reserve  Yk Ki|k  
  70 1711 商誉 business reputation 'XjZ_ng  
  71 1801 长期待摊费用 long-term deferred expenses Vaw+.sG`AP  
  72 1811 递延所得税资产 deferred income tax assets ,f'CD{E  
  73 1901 待处理财产损溢 waiting assets profit and loss @,7GaK\  
  二、负债类 debt group #a,PZDaE  
  74 2001 短期借款 short-term loan 051 E6-  
  81 2101 交易性金融负债 transaction financial liabilities `0gyr(fES  
  83 2201 应付票据 notes payable C1n> M}b  
  84 2202 应付账款 account payable ~-Qw.EdC  
  85 2205 预收账款 item received in advance A[{yCn`tM  
  86 2211 应付职工薪酬 employee pay payable CxW>~O:  
  87 2221 应交税费 tax payable LYK"(C  
  88 2231 应付股利 dividend payable 29] G^f>  
  89 2232 应付利息 interest payable 08\, <9  
  90 2241 其他应付款 other account payable vw/J8'  
  97 2401 预提费用 withholding expenses >jLY"  
  98 2411 预计负债 estimated liabilities L\"d  
  99 2501 递延收益 deferred income `kXs;T6&  
  100 2601 长期借款 money borrowed for long term  SRDp*  
  101 2602 长期债券 long-term bond 4p ;`C  
  106 2801 长期应付款 long-term account payable .g<DD)`  
  107 2802 未确认融资费用 unacknowledged financial charges Jk n>S#SZ  
  108 2811 专项应付款 special accounts payable A]oV"`f  
  109 2901 递延所得税负债 deferred income tax liabilities `mJ6K&t$<  
  三、共同类 H40p86@M  
  112 3101 衍生工具 derivative tool Fq<A  
  113 3201 套期工具 arbitrage tool rw JIx|(  
  114 3202 被套期项目 arbitrage project !M1"b;  
  四、所有者权益类 ;'@9[N9  
  115 4001 实收资本 paid-up capital ~HsJUro  
  116 4002 资本公积 contributed surplus nMUw_7Y6  
  117 4101 盈余公积 earned surplus iz PDd{[  
  119 4103 本年利润 profit for the current year Y]2A&0  
  120 4104 利润分配 allocation of profits N<VJ(20y  
  121 4201 库存股 treasury stock &@OT*pNna  
  五、成本类 =X:Y,?  
  122 5001 生产成本 production cost YPk fx  
  123 5101 制造费用 cost of production z46~@y%k  
  124 5201 劳务成本 service cost >} i  E(  
  125 5301 研发支出 research and development expenditures U!\.]jfS  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 9qzHS~l  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Feq]U?  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor \Uq(Zga4)  
  六、损益类 33B]R Gq  
  129 6001 主营业务收入 main business income VjZ|$k  
  130 6011 利息收入 金融共用​ interest income financial sharing Lnl=.z`jK  
  135 6051 其他业务收入 other business income +iRh  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ENs&RZ;  
  137 6101 公允价值变动损益 sound value flexible loss and profit ( ^Nz9{  
  138 6111 投资收益 income on investment )Y{L&A  
  142 6301 营业外收入 nonrevenue receipt V {ddr:]4  
  143 6401 主营业务成本 main business cost Dp-z[]})1  
  144 6402 其他业务支出 other business expense  Fywv  
  145 6405 营业税金及附加 business tariff and annex /@TF5]Ri  
  146 6411 利息支出 金融共用 interest expense financial sharing c,+:i1IAy  
  155 6601 销售费用 marketing cost JP [K;/  
  156 6602 管理费用 managing cost 1\2no{Vh  
  157 6603 财务费用 financial cost h J)h\  
  158 6604 勘探费用 exploration expense m~0/&RA  
  159 6701 资产减值损失 loss from asset devaluation <6 Uf.u`  
  160 6711 营业外支出 nonoperating expense Bn&ze.F  
  161 6801 所得税 income tax A#iV=76_  
  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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