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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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离线小飞兔
 

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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 DJh&#b  
  1 1001 库存现金 cash on hand @D`zKYwX1  
  2 1002 银行存款 bank deposit [_y@M ]  
  5 1015 其他货币资金 other monetary capital 5CJZw3q  
  9 1101 交易性金融资产 transaction monetary assets &;H{cv`  
  11 1121 应收票据 notes receivable e1 *__'  
  12 1122 应收账款 Account receivable xSpC'"   
  13 1123 预付账款 account prepaid d_}a`H  
  14 1131 应收股利 dividend receivable sc`"P-J+vp  
  15 1132 应收利息 accrued interest receivable qUhRu>   
  21 1231 其他应收款 accounts receivable-others )Du -_Z  
  22 1241 坏账准备 had debts reserve #:3r4J%+~  
  28 1401 材料采购 procurement of materials |pZo2F!.  
  29 1402 在途物资 materials in transit 'Tb0-1S?  
  30 1403 原材料 raw materials rlok%Rt4Z  
  32 1406 库存商品 commodity stocks ;'RFo?u K  
  33 1407 发出商品 goods in transit {7Cx#Ewd  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles  e/e0d<(1  
  42 1461 存货跌价准备 reserve against stock price declining Pn TZ/|  
  43 1501 待摊费用 fees to be apportioned P`s(kIe  
  45 1521 持有至到期投资 hold investment due urY `^lX~  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 2xmk,&s  
  47 1523 可供出售金融资产 financial assets available for sale %/0gWG  
  48 1524 长期股权投资 long-term stock ownership investment #G _/.h@  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve <D/al9  
  50 1526 投资性房地产 investment real eastate [ET6(_=b  
  51 1531 长期应收款 long-term account receivable CKARg8o  
  52 1541 未实现融资收益 unrealized financing income [h}K$q  
  54 1601 固定资产 permanent assets $CtCOwKZ  
  55 1602 累计折旧 accumulated depreciation sz09+4h#  
  56 1603 固定资产减值准备permanent assets reduction reserve % mn />  
  57 1604 在建工程 construction in process sV0Z  
  58 1605 工程物资 engineer material y[HQBv  
  59 1606 固定资产清理 disposal of fixed assets =xEk7'W6k  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Mps *}9  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing {V2bU}5 [  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ;cSGlE |  
  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 q G ;-o)h  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture #0MK(Ut/  
  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 5]"BRn1*  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation %= u/3b:o  
  67 1701 无形资产 intangible assets +802`eax  
  68 1702 累计摊销 accumulated amortization 9EgP9up{6!  
  69 1703 无形资产减值准备 intangible assets reduction reserve uIP iM8(  
  70 1711 商誉 business reputation '_Wt }{h  
  71 1801 长期待摊费用 long-term deferred expenses D?u`  
  72 1811 递延所得税资产 deferred income tax assets @[r={s\  
  73 1901 待处理财产损溢 waiting assets profit and loss ?M&4pO&Y  
  二、负债类 debt group $^vP<  
  74 2001 短期借款 short-term loan Fn,k!q  
  81 2101 交易性金融负债 transaction financial liabilities :4;S"p  
  83 2201 应付票据 notes payable n85r^W  
  84 2202 应付账款 account payable g5R,% 6  
  85 2205 预收账款 item received in advance eOrYa3hQ  
  86 2211 应付职工薪酬 employee pay payable  {;RF  
  87 2221 应交税费 tax payable D3?N<9 g  
  88 2231 应付股利 dividend payable vj3isI4lU  
  89 2232 应付利息 interest payable \RE c8nsLy  
  90 2241 其他应付款 other account payable CX+9R3pa  
  97 2401 预提费用 withholding expenses ^@_).:oX7  
  98 2411 预计负债 estimated liabilities atnQC  
  99 2501 递延收益 deferred income nUqy1(  
  100 2601 长期借款 money borrowed for long term %_tk7x  
  101 2602 长期债券 long-term bond >~&(P_<b  
  106 2801 长期应付款 long-term account payable agY5Dg7  
  107 2802 未确认融资费用 unacknowledged financial charges N$'>XtO  
  108 2811 专项应付款 special accounts payable 7zI5PGWw  
  109 2901 递延所得税负债 deferred income tax liabilities aF])"9  
  三、共同类 ^g]xU1] *  
  112 3101 衍生工具 derivative tool XM!M%.0WS  
  113 3201 套期工具 arbitrage tool 3i(Jon/p  
  114 3202 被套期项目 arbitrage project ~L){ O*Z  
  四、所有者权益类 I<`V_  
  115 4001 实收资本 paid-up capital STlPT5e.}  
  116 4002 资本公积 contributed surplus 4g!7 4a  
  117 4101 盈余公积 earned surplus 6F ;Or  
  119 4103 本年利润 profit for the current year 6^ik|k|  
  120 4104 利润分配 allocation of profits VCf|`V~G  
  121 4201 库存股 treasury stock G;2[  
  五、成本类 %^')G+>i  
  122 5001 生产成本 production cost #NJ<[Gew  
  123 5101 制造费用 cost of production ;Vo mFp L  
  124 5201 劳务成本 service cost ,eK2I Ao  
  125 5301 研发支出 research and development expenditures hNVMz`r  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor k#jm7 +  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor a>(~C'(<  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ;Xh5oB\)W  
  六、损益类 BK*UR+,  
  129 6001 主营业务收入 main business income RO $*G jQd  
  130 6011 利息收入 金融共用​ interest income financial sharing @H4wHlb  
  135 6051 其他业务收入 other business income S~|tfJpL  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance |` v^d|  
  137 6101 公允价值变动损益 sound value flexible loss and profit !=knppY  
  138 6111 投资收益 income on investment >Qk97we'9  
  142 6301 营业外收入 nonrevenue receipt . =R=cA7  
  143 6401 主营业务成本 main business cost ?1$\pq^  
  144 6402 其他业务支出 other business expense IdmD.k0pJ  
  145 6405 营业税金及附加 business tariff and annex z"3H{ A  
  146 6411 利息支出 金融共用 interest expense financial sharing W+/2c4$F3  
  155 6601 销售费用 marketing cost 7yUvL8p-  
  156 6602 管理费用 managing cost %Y 2G  
  157 6603 财务费用 financial cost D9G0k[D,  
  158 6604 勘探费用 exploration expense n531rkK-   
  159 6701 资产减值损失 loss from asset devaluation Hi7G/ 2t@`  
  160 6711 营业外支出 nonoperating expense (l2<+R%1  
  161 6801 所得税 income tax &&*wmnWCS{  
  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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