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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
yDKX,  
  一、资产类 XEuv aM  
  1 1001 库存现金 cash on hand %guot~S|  
  2 1002 银行存款 bank deposit g N[r*:B  
  5 1015 其他货币资金 other monetary capital &.}zZ/  
  9 1101 交易性金融资产 transaction monetary assets *n47.(a2i  
  11 1121 应收票据 notes receivable aH6pys!O  
  12 1122 应收账款 Account receivable 5Ql6?U HD  
  13 1123 预付账款 account prepaid B5cTzY.h-  
  14 1131 应收股利 dividend receivable s^U^n//  
  15 1132 应收利息 accrued interest receivable 5u&jNU5m_  
  21 1231 其他应收款 accounts receivable-others Eg9502Bl~8  
  22 1241 坏账准备 had debts reserve 6?~pWZ&k_  
  28 1401 材料采购 procurement of materials ("aYjK k  
  29 1402 在途物资 materials in transit PyoLk  
  30 1403 原材料 raw materials 5 xiYCOy  
  32 1406 库存商品 commodity stocks RsbrD8*AD  
  33 1407 发出商品 goods in transit 5mV'k"Om#"  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 6QV/8IX  
  42 1461 存货跌价准备 reserve against stock price declining QhZ%<zN  
  43 1501 待摊费用 fees to be apportioned [`&cA#C9Yp  
  45 1521 持有至到期投资 hold investment due /; _"A)0  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve [7B&<zY/?  
  47 1523 可供出售金融资产 financial assets available for sale ka5>9E  
  48 1524 长期股权投资 long-term stock ownership investment A kF1Hj  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve *D'V W{  
  50 1526 投资性房地产 investment real eastate 6e*J Cf>  
  51 1531 长期应收款 long-term account receivable C?|gf?1p  
  52 1541 未实现融资收益 unrealized financing income n"pADTaB  
  54 1601 固定资产 permanent assets >ko;CQR  
  55 1602 累计折旧 accumulated depreciation eY-$h nUe  
  56 1603 固定资产减值准备permanent assets reduction reserve QW!'A`*x  
  57 1604 在建工程 construction in process [AU1JO`\"  
  58 1605 工程物资 engineer material K+7xjFoDIR  
  59 1606 固定资产清理 disposal of fixed assets f= "}.  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing kN_LD-  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing CkP!4^J qQ  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture t^YDCcvoQ  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 464Z0C  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture c" l~=1Dr  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation &O'yhAP] j  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation X0lIeGwrQ  
  67 1701 无形资产 intangible assets w"D"9 G  
  68 1702 累计摊销 accumulated amortization sC#Ixq'ls7  
  69 1703 无形资产减值准备 intangible assets reduction reserve d<whb2l  
  70 1711 商誉 business reputation cx$Oh`-Car  
  71 1801 长期待摊费用 long-term deferred expenses 9uq| VU5  
  72 1811 递延所得税资产 deferred income tax assets 4jXyA/F9V  
  73 1901 待处理财产损溢 waiting assets profit and loss `R^)< v*  
  二、负债类 debt group =gj]R  
  74 2001 短期借款 short-term loan .OjJK?  
  81 2101 交易性金融负债 transaction financial liabilities 0 cQf_o  
  83 2201 应付票据 notes payable |k^X!C0  
  84 2202 应付账款 account payable A[b'MNsv  
  85 2205 预收账款 item received in advance 7(oxmv}#Q  
  86 2211 应付职工薪酬 employee pay payable z`BRz&  
  87 2221 应交税费 tax payable  *Vc}W  
  88 2231 应付股利 dividend payable {c$W-t):U|  
  89 2232 应付利息 interest payable I5e!vCG)  
  90 2241 其他应付款 other account payable lmod8B  
  97 2401 预提费用 withholding expenses JRG7<s $  
  98 2411 预计负债 estimated liabilities TEYbB=.  
  99 2501 递延收益 deferred income UVUHLu|^  
  100 2601 长期借款 money borrowed for long term gcz1*3)  
  101 2602 长期债券 long-term bond TKmC/c  
  106 2801 长期应付款 long-term account payable gK PV*  
  107 2802 未确认融资费用 unacknowledged financial charges lr|-_snx2  
  108 2811 专项应付款 special accounts payable f[z#=zv  
  109 2901 递延所得税负债 deferred income tax liabilities ]\GGC]:\@  
  三、共同类 X4o8  
  112 3101 衍生工具 derivative tool 0/%zXp&m  
  113 3201 套期工具 arbitrage tool |GMK@Q'0:  
  114 3202 被套期项目 arbitrage project 1mB6rp  
  四、所有者权益类 "\B Li C  
  115 4001 实收资本 paid-up capital &r_:n t  
  116 4002 资本公积 contributed surplus 0wc+<CUW  
  117 4101 盈余公积 earned surplus 5$y<nMP  
  119 4103 本年利润 profit for the current year "c}b qoN  
  120 4104 利润分配 allocation of profits %xY'v$ %  
  121 4201 库存股 treasury stock dCc*<S  
  五、成本类 '; qT  
  122 5001 生产成本 production cost wp@c;gK7  
  123 5101 制造费用 cost of production c~>M7e(  
  124 5201 劳务成本 service cost b)df V=  
  125 5301 研发支出 research and development expenditures 1e&`m~5K+  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 2\7]EW  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor kQj8;LU  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 8]0R[kjD  
  六、损益类 8*|@A6ig  
  129 6001 主营业务收入 main business income upX/fL c  
  130 6011 利息收入 金融共用​ interest income financial sharing q'W`t>2 T  
  135 6051 其他业务收入 other business income N!P* B $d  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance F[J;u/Z  
  137 6101 公允价值变动损益 sound value flexible loss and profit mxXQBmW  
  138 6111 投资收益 income on investment 04,]upC${W  
  142 6301 营业外收入 nonrevenue receipt {Xl 5F.q  
  143 6401 主营业务成本 main business cost LDbo  
  144 6402 其他业务支出 other business expense te:@F]A  
  145 6405 营业税金及附加 business tariff and annex B^KC~W  
  146 6411 利息支出 金融共用 interest expense financial sharing )EO$JwQ  
  155 6601 销售费用 marketing cost (+9@j(  
  156 6602 管理费用 managing cost f}@]dFr  
  157 6603 财务费用 financial cost >0f5Mjug  
  158 6604 勘探费用 exploration expense c|I{U[(U  
  159 6701 资产减值损失 loss from asset devaluation &<L+;k~P%  
  160 6711 营业外支出 nonoperating expense h88 3pe=  
  161 6801 所得税 income tax oW-luC+  
  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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