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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 _'r&'s;<z  
  1 1001 库存现金 cash on hand y#{> tC  
  2 1002 银行存款 bank deposit yzCamm4~0  
  5 1015 其他货币资金 other monetary capital J16(d+  
  9 1101 交易性金融资产 transaction monetary assets r^"pLzAx  
  11 1121 应收票据 notes receivable [{-;cpM \  
  12 1122 应收账款 Account receivable LwCf}4u"  
  13 1123 预付账款 account prepaid 1`&"U[{  
  14 1131 应收股利 dividend receivable vP&JL~  
  15 1132 应收利息 accrued interest receivable nrZZkQNI  
  21 1231 其他应收款 accounts receivable-others c(S66lp  
  22 1241 坏账准备 had debts reserve "Kn%|\YL@4  
  28 1401 材料采购 procurement of materials X pf:I  
  29 1402 在途物资 materials in transit XCZNvLG  
  30 1403 原材料 raw materials z`@|v~i0`  
  32 1406 库存商品 commodity stocks &q[`lIV,L  
  33 1407 发出商品 goods in transit , rc %#eF  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ON3~!Q)  
  42 1461 存货跌价准备 reserve against stock price declining %,5_]bGvb  
  43 1501 待摊费用 fees to be apportioned k'{Bhi4  
  45 1521 持有至到期投资 hold investment due ~d6zpQf7>  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve $]]|#}J  
  47 1523 可供出售金融资产 financial assets available for sale =I9RM9O<  
  48 1524 长期股权投资 long-term stock ownership investment TzY[- YlvF  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve )1 !*N)$  
  50 1526 投资性房地产 investment real eastate r`CsR0[  
  51 1531 长期应收款 long-term account receivable $> PV6  
  52 1541 未实现融资收益 unrealized financing income 1A\N$9Dls  
  54 1601 固定资产 permanent assets #ANbhHG  
  55 1602 累计折旧 accumulated depreciation sq'bo8r  
  56 1603 固定资产减值准备permanent assets reduction reserve V> @+&q  
  57 1604 在建工程 construction in process ZC:7N{a  
  58 1605 工程物资 engineer material +(| ,Ke  
  59 1606 固定资产清理 disposal of fixed assets r5aOQ  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing {`1gDKH  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ZncJ  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture },G5!3  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture iyf vcKO  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture <MBpV^Y}  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation <%]i7&8|  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ]eZrb%B .  
  67 1701 无形资产 intangible assets p!3!& {  
  68 1702 累计摊销 accumulated amortization :HQQ8uQfb  
  69 1703 无形资产减值准备 intangible assets reduction reserve le J\  
  70 1711 商誉 business reputation N1i%b,:3  
  71 1801 长期待摊费用 long-term deferred expenses `Kq4z62V  
  72 1811 递延所得税资产 deferred income tax assets g O ;oM?|  
  73 1901 待处理财产损溢 waiting assets profit and loss V0!$k.Wk  
  二、负债类 debt group Z]1jg>")  
  74 2001 短期借款 short-term loan aaM76;  
  81 2101 交易性金融负债 transaction financial liabilities o79EDPX  
  83 2201 应付票据 notes payable h"DxgG  
  84 2202 应付账款 account payable {]6Pd`-  
  85 2205 预收账款 item received in advance xF8^#J6>  
  86 2211 应付职工薪酬 employee pay payable z<9wh2*M  
  87 2221 应交税费 tax payable \bPSy0  
  88 2231 应付股利 dividend payable pw5uH  
  89 2232 应付利息 interest payable iSg^np  
  90 2241 其他应付款 other account payable 7awh__@  
  97 2401 预提费用 withholding expenses a8laP N  
  98 2411 预计负债 estimated liabilities -3On^W j]  
  99 2501 递延收益 deferred income i917d@r(<  
  100 2601 长期借款 money borrowed for long term L1J~D?q  
  101 2602 长期债券 long-term bond Ga1(T$ |H  
  106 2801 长期应付款 long-term account payable R-V4Ju[:  
  107 2802 未确认融资费用 unacknowledged financial charges UiLiy?EJ  
  108 2811 专项应付款 special accounts payable dGY:?mf&  
  109 2901 递延所得税负债 deferred income tax liabilities YA[\|I33  
  三、共同类 #.^A5`k  
  112 3101 衍生工具 derivative tool p`- Oz]  
  113 3201 套期工具 arbitrage tool 2/m4|  
  114 3202 被套期项目 arbitrage project <@z!kl  
  四、所有者权益类 .P^&sl*J  
  115 4001 实收资本 paid-up capital ^\ocH|D  
  116 4002 资本公积 contributed surplus 6_wj,7  
  117 4101 盈余公积 earned surplus )eaEc9o>  
  119 4103 本年利润 profit for the current year Q=~ *o YR  
  120 4104 利润分配 allocation of profits tlJ@@v&=  
  121 4201 库存股 treasury stock VHihC]ks,  
  五、成本类 mxfmK +'_  
  122 5001 生产成本 production cost 84eqT[I'  
  123 5101 制造费用 cost of production +XP9=U*g  
  124 5201 劳务成本 service cost K~ob]I<GiB  
  125 5301 研发支出 research and development expenditures /l&$B  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor `!A<XiAOmM  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor lrL:v~g  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor $]t3pAI[H0  
  六、损益类 vlS+UFH0  
  129 6001 主营业务收入 main business income E6zSMl5b  
  130 6011 利息收入 金融共用​ interest income financial sharing \]=''C=J  
  135 6051 其他业务收入 other business income /_l$h_{DH  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance |b'}.(/3i  
  137 6101 公允价值变动损益 sound value flexible loss and profit 9 O2??N7f  
  138 6111 投资收益 income on investment g<(\#F}/  
  142 6301 营业外收入 nonrevenue receipt JULns#tx}  
  143 6401 主营业务成本 main business cost 6I!B>V#U+  
  144 6402 其他业务支出 other business expense <*F!A' w2o  
  145 6405 营业税金及附加 business tariff and annex -b`O"Ck*  
  146 6411 利息支出 金融共用 interest expense financial sharing C!z7sOu  
  155 6601 销售费用 marketing cost o;5ns  
  156 6602 管理费用 managing cost ^ 9`O ^  
  157 6603 财务费用 financial cost wX Kg^%t\  
  158 6604 勘探费用 exploration expense ,\Uc/w R  
  159 6701 资产减值损失 loss from asset devaluation `+0K~k|DC  
  160 6711 营业外支出 nonoperating expense 2{;~Bg d  
  161 6801 所得税 income tax tEFbL~n  
  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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