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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 ]|Ow_z8 O  
  1 1001 库存现金 cash on hand uo]Hi^r.l  
  2 1002 银行存款 bank deposit Oyi;bb<#  
  5 1015 其他货币资金 other monetary capital nw~/~eM5=  
  9 1101 交易性金融资产 transaction monetary assets }l,T~Pjb  
  11 1121 应收票据 notes receivable <P+G7!KZ&  
  12 1122 应收账款 Account receivable K?5B>dv@A  
  13 1123 预付账款 account prepaid >r;ABz/  
  14 1131 应收股利 dividend receivable J ZVr&KZN  
  15 1132 应收利息 accrued interest receivable ]jHgo](%  
  21 1231 其他应收款 accounts receivable-others  ]# Y|   
  22 1241 坏账准备 had debts reserve qgwv=5|  
  28 1401 材料采购 procurement of materials tn"Y9 k|  
  29 1402 在途物资 materials in transit 70'} f  
  30 1403 原材料 raw materials 9=Y,["br$_  
  32 1406 库存商品 commodity stocks (:_%kmu  
  33 1407 发出商品 goods in transit [54@irH  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles )$ ofl%+  
  42 1461 存货跌价准备 reserve against stock price declining }s`jl` `PM  
  43 1501 待摊费用 fees to be apportioned >v^2^$^u  
  45 1521 持有至到期投资 hold investment due ML=hKwCA  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ExN j|*  
  47 1523 可供出售金融资产 financial assets available for sale 9X 5*{f Y  
  48 1524 长期股权投资 long-term stock ownership investment ArNur~  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve S 23S.]r  
  50 1526 投资性房地产 investment real eastate JK@izI  
  51 1531 长期应收款 long-term account receivable mA&RN"+V  
  52 1541 未实现融资收益 unrealized financing income s5c! ^,L8  
  54 1601 固定资产 permanent assets *4(/t$)pEl  
  55 1602 累计折旧 accumulated depreciation 2uvQf&,  
  56 1603 固定资产减值准备permanent assets reduction reserve xB?S#5G}  
  57 1604 在建工程 construction in process SRA|7g}7W  
  58 1605 工程物资 engineer material k)H[XpM  
  59 1606 固定资产清理 disposal of fixed assets P`\m9"7  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ,H.(\p_N  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing l(h;e&9x  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture n.2E8m/  
  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 7sQ]w   
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture (t]lP/  
  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 Y0/jH2n  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation qT4I Y$h  
  67 1701 无形资产 intangible assets 8gVxiFjo  
  68 1702 累计摊销 accumulated amortization 8CHb~m@^$  
  69 1703 无形资产减值准备 intangible assets reduction reserve '+ o:,6  
  70 1711 商誉 business reputation F|]o9&/<]  
  71 1801 长期待摊费用 long-term deferred expenses kWZ/ej  
  72 1811 递延所得税资产 deferred income tax assets 5]4<!m  
  73 1901 待处理财产损溢 waiting assets profit and loss g5kYyE  
  二、负债类 debt group >>oASo  
  74 2001 短期借款 short-term loan  At`1)  
  81 2101 交易性金融负债 transaction financial liabilities XBfiaj  
  83 2201 应付票据 notes payable jjS{q ,bo  
  84 2202 应付账款 account payable 2x<Qt2"  
  85 2205 预收账款 item received in advance xZ9}8*Q&:  
  86 2211 应付职工薪酬 employee pay payable 4 |:Q1  
  87 2221 应交税费 tax payable {Y3_I\H8{  
  88 2231 应付股利 dividend payable dO 1-c`  
  89 2232 应付利息 interest payable 4b3F9  
  90 2241 其他应付款 other account payable ,xtK PA  
  97 2401 预提费用 withholding expenses !1a|5 xrn  
  98 2411 预计负债 estimated liabilities ; McIxvj  
  99 2501 递延收益 deferred income 7 ]M,yIwc  
  100 2601 长期借款 money borrowed for long term jV,(P$ 5;  
  101 2602 长期债券 long-term bond %=NM_5a}]  
  106 2801 长期应付款 long-term account payable Uy$U8b-ov  
  107 2802 未确认融资费用 unacknowledged financial charges #a7Amh\nT  
  108 2811 专项应付款 special accounts payable Vq\..!y  
  109 2901 递延所得税负债 deferred income tax liabilities @\%)'WU  
  三、共同类 ~uhyROO,G"  
  112 3101 衍生工具 derivative tool e' /  
  113 3201 套期工具 arbitrage tool jm#d7@~4  
  114 3202 被套期项目 arbitrage project y~]I Vl"  
  四、所有者权益类 [#hl}q(P#  
  115 4001 实收资本 paid-up capital s0XRL1kWr  
  116 4002 资本公积 contributed surplus p:[`%<j0  
  117 4101 盈余公积 earned surplus 4! Oa4  
  119 4103 本年利润 profit for the current year c:?#zX  
  120 4104 利润分配 allocation of profits . yK\&q[<  
  121 4201 库存股 treasury stock h30QCk  
  五、成本类 E]u'MX  
  122 5001 生产成本 production cost CfkNy[}=  
  123 5101 制造费用 cost of production 5O;a/q8"  
  124 5201 劳务成本 service cost BDRYip[Sa  
  125 5301 研发支出 research and development expenditures  \pewbu5^  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor A]tf>H#1  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor s{"`=dKT  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor fcE /  
  六、损益类 ctc`^#q  
  129 6001 主营业务收入 main business income )F%wwc^r  
  130 6011 利息收入 金融共用​ interest income financial sharing ? !oVf>  
  135 6051 其他业务收入 other business income ga{25q}"  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance }QWTPRn  
  137 6101 公允价值变动损益 sound value flexible loss and profit gq/ePSa  
  138 6111 投资收益 income on investment 2vh!pez_  
  142 6301 营业外收入 nonrevenue receipt uJ IRk$  
  143 6401 主营业务成本 main business cost v' 9(et  
  144 6402 其他业务支出 other business expense ( Qx-KRH  
  145 6405 营业税金及附加 business tariff and annex U>L=.\\|  
  146 6411 利息支出 金融共用 interest expense financial sharing #5o hmp,u  
  155 6601 销售费用 marketing cost ]df9'\  
  156 6602 管理费用 managing cost {x&jh|f`g  
  157 6603 财务费用 financial cost uhw5O9  
  158 6604 勘探费用 exploration expense ~7ATt8T  
  159 6701 资产减值损失 loss from asset devaluation H4y1Hpa,  
  160 6711 营业外支出 nonoperating expense r_g\_y7ua  
  161 6801 所得税 income tax +%Bf y4F6  
  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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