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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 *n"{J(Jt`  
  1 1001 库存现金 cash on hand EEL,^3KR  
  2 1002 银行存款 bank deposit .o}v#W+st  
  5 1015 其他货币资金 other monetary capital +W+|%qM,\  
  9 1101 交易性金融资产 transaction monetary assets ~bpgSP"  
  11 1121 应收票据 notes receivable HLi%%"'  
  12 1122 应收账款 Account receivable CTA 3*Gn  
  13 1123 预付账款 account prepaid uvS)8-o&F  
  14 1131 应收股利 dividend receivable xe$_aBU  
  15 1132 应收利息 accrued interest receivable '4<1 1(U  
  21 1231 其他应收款 accounts receivable-others [1H^3g '  
  22 1241 坏账准备 had debts reserve yaV|AB$v  
  28 1401 材料采购 procurement of materials kAG BdaJ"  
  29 1402 在途物资 materials in transit +qdEq_ m  
  30 1403 原材料 raw materials j_ 7mNIr  
  32 1406 库存商品 commodity stocks '/% H3A#L  
  33 1407 发出商品 goods in transit p{dj~ &v  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ;]:@n;c\  
  42 1461 存货跌价准备 reserve against stock price declining ,MIV=*  
  43 1501 待摊费用 fees to be apportioned Z<{QaY$"  
  45 1521 持有至到期投资 hold investment due [=`q>|;pOv  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve J9S>yLQK  
  47 1523 可供出售金融资产 financial assets available for sale f6"Z'{j  
  48 1524 长期股权投资 long-term stock ownership investment IO:G1;[/2L  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Y\'}a+:@Ph  
  50 1526 投资性房地产 investment real eastate Y`wSv NU  
  51 1531 长期应收款 long-term account receivable X#;bh78&-  
  52 1541 未实现融资收益 unrealized financing income Yu2Bkq+  
  54 1601 固定资产 permanent assets P{^6v=8)  
  55 1602 累计折旧 accumulated depreciation B4 }bVjs  
  56 1603 固定资产减值准备permanent assets reduction reserve "@8li^  
  57 1604 在建工程 construction in process 18:%~ >.!  
  58 1605 工程物资 engineer material ?=pT7M  
  59 1606 固定资产清理 disposal of fixed assets b5n'=doR/I  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing A\5L 7  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 3"\lu?-E  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture )dd@\n$6  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture %ULr8)R;  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture _v]MsT-q  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation  x ]ot 2  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation A&jlizN7  
  67 1701 无形资产 intangible assets QkC (uS  
  68 1702 累计摊销 accumulated amortization }*"p?L^p{  
  69 1703 无形资产减值准备 intangible assets reduction reserve j"Pv0tehw  
  70 1711 商誉 business reputation b>JDH1)  
  71 1801 长期待摊费用 long-term deferred expenses ^K@C"j?M/  
  72 1811 递延所得税资产 deferred income tax assets y"w ShAR  
  73 1901 待处理财产损溢 waiting assets profit and loss S>1Iky|  
  二、负债类 debt group K@hw.Xq"  
  74 2001 短期借款 short-term loan VVOd]2{  
  81 2101 交易性金融负债 transaction financial liabilities 8}| (0mC  
  83 2201 应付票据 notes payable uM6+?A9@l  
  84 2202 应付账款 account payable z2>lI9D4V  
  85 2205 预收账款 item received in advance 3=ymm^  
  86 2211 应付职工薪酬 employee pay payable }JAG7L&{  
  87 2221 应交税费 tax payable jW@Uo=I[  
  88 2231 应付股利 dividend payable =w0R$&b&  
  89 2232 应付利息 interest payable $iz|\m  
  90 2241 其他应付款 other account payable *4Y V v  
  97 2401 预提费用 withholding expenses h9W^[6  
  98 2411 预计负债 estimated liabilities !g2+w$YVa  
  99 2501 递延收益 deferred income 6)Lk-D  
  100 2601 长期借款 money borrowed for long term :9 ^* ^T  
  101 2602 长期债券 long-term bond @F*%9LPv  
  106 2801 长期应付款 long-term account payable f& '  
  107 2802 未确认融资费用 unacknowledged financial charges 4HA<P6L  
  108 2811 专项应付款 special accounts payable B^9j@3Ux  
  109 2901 递延所得税负债 deferred income tax liabilities h.t-`k7  
  三、共同类 q'8 2q Y  
  112 3101 衍生工具 derivative tool J-hbh  
  113 3201 套期工具 arbitrage tool 4{`{WI{  
  114 3202 被套期项目 arbitrage project +K4}Dmg  
  四、所有者权益类 TRq6NB  
  115 4001 实收资本 paid-up capital ^gnZ+`3  
  116 4002 资本公积 contributed surplus u.Dz~$T  
  117 4101 盈余公积 earned surplus aw42oLk  
  119 4103 本年利润 profit for the current year 6NHX2Ja  
  120 4104 利润分配 allocation of profits 0"bcdG<}  
  121 4201 库存股 treasury stock d>C$+v>  
  五、成本类 %bfQ$a:  
  122 5001 生产成本 production cost [q #\D  
  123 5101 制造费用 cost of production ixD)VcD-f  
  124 5201 劳务成本 service cost @sC`!Rmy'-  
  125 5301 研发支出 research and development expenditures lU8`F(Mn  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor <e</m)j  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor pIX`MlBdF  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor @I!0-OjL  
  六、损益类 B&uz;L3  
  129 6001 主营业务收入 main business income Jze:[MYS  
  130 6011 利息收入 金融共用​ interest income financial sharing mL: sJf  
  135 6051 其他业务收入 other business income [HZv8HU|  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance .0]<k,JZZ  
  137 6101 公允价值变动损益 sound value flexible loss and profit k+pr \d~  
  138 6111 投资收益 income on investment c\ lkD-\  
  142 6301 营业外收入 nonrevenue receipt N//K Ph  
  143 6401 主营业务成本 main business cost t{vJM!kdlQ  
  144 6402 其他业务支出 other business expense r<^HmpUJ  
  145 6405 营业税金及附加 business tariff and annex ;;N9>M?b  
  146 6411 利息支出 金融共用 interest expense financial sharing U\*J9  
  155 6601 销售费用 marketing cost !d0kV,F:  
  156 6602 管理费用 managing cost v^ V itLC  
  157 6603 财务费用 financial cost FQ5U$x. [P  
  158 6604 勘探费用 exploration expense A2jUmK.&  
  159 6701 资产减值损失 loss from asset devaluation 03#lX(MB  
  160 6711 营业外支出 nonoperating expense G*P#]eO  
  161 6801 所得税 income tax W|63Ir67  
  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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