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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 wy?Hp*E  
  1 1001 库存现金 cash on hand ]VK9d;0D  
  2 1002 银行存款 bank deposit "I JcKoB  
  5 1015 其他货币资金 other monetary capital I9kBe}g3  
  9 1101 交易性金融资产 transaction monetary assets \-I)dMm[  
  11 1121 应收票据 notes receivable W29GM -,K  
  12 1122 应收账款 Account receivable p&3~n: Fo  
  13 1123 预付账款 account prepaid HG[gJ7  
  14 1131 应收股利 dividend receivable &Y$)s<u8.  
  15 1132 应收利息 accrued interest receivable *jo1?  
  21 1231 其他应收款 accounts receivable-others "nC =.5/$  
  22 1241 坏账准备 had debts reserve H]>7IhJ  
  28 1401 材料采购 procurement of materials +c\uBrlZQ;  
  29 1402 在途物资 materials in transit Ct}rj-L<i  
  30 1403 原材料 raw materials \`WAG>'l 5  
  32 1406 库存商品 commodity stocks vjYG>YhV  
  33 1407 发出商品 goods in transit H^8t/h  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles lu V_  
  42 1461 存货跌价准备 reserve against stock price declining &A~(9IV  
  43 1501 待摊费用 fees to be apportioned cb9@ 0^-  
  45 1521 持有至到期投资 hold investment due scR+F'M  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 3vF-SgCV  
  47 1523 可供出售金融资产 financial assets available for sale ??XtN.]7  
  48 1524 长期股权投资 long-term stock ownership investment dsA::jR0P6  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve -/J2;AkGH  
  50 1526 投资性房地产 investment real eastate mW @Z1Plxs  
  51 1531 长期应收款 long-term account receivable [`=:uUf3  
  52 1541 未实现融资收益 unrealized financing income ~Ec@hz]js  
  54 1601 固定资产 permanent assets 60%EmX ;  
  55 1602 累计折旧 accumulated depreciation Xe\,:~  
  56 1603 固定资产减值准备permanent assets reduction reserve LrnE6 U9  
  57 1604 在建工程 construction in process `;#I_R_K  
  58 1605 工程物资 engineer material StM)lVeF  
  59 1606 固定资产清理 disposal of fixed assets (JeRJ4  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing q'<K$4_,%  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing j0IuuJ+  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture `pYL/[5  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture %{^kmlO  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture q|.K& @_'K  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation gj1l9>f>]a  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation / lN09j  
  67 1701 无形资产 intangible assets KS(Ms*k;'  
  68 1702 累计摊销 accumulated amortization ,ikn%l#cm  
  69 1703 无形资产减值准备 intangible assets reduction reserve Xc7Qu?}  
  70 1711 商誉 business reputation w0$l3^}z  
  71 1801 长期待摊费用 long-term deferred expenses Lcy>!3q3~  
  72 1811 递延所得税资产 deferred income tax assets R86:1  
  73 1901 待处理财产损溢 waiting assets profit and loss wq`\p['Q,  
  二、负债类 debt group Op:7Ed T#  
  74 2001 短期借款 short-term loan 8:t1%O$  
  81 2101 交易性金融负债 transaction financial liabilities &?B\(?*  
  83 2201 应付票据 notes payable / S)&dN`  
  84 2202 应付账款 account payable ' $X}'u  
  85 2205 预收账款 item received in advance J `{HMv  
  86 2211 应付职工薪酬 employee pay payable VWcR@/3  
  87 2221 应交税费 tax payable &\s>PvnquX  
  88 2231 应付股利 dividend payable  S]&7  
  89 2232 应付利息 interest payable p&,2@(Q  
  90 2241 其他应付款 other account payable <t4l5nr#  
  97 2401 预提费用 withholding expenses NpF}~$2  
  98 2411 预计负债 estimated liabilities 3 Ho<4_I ,  
  99 2501 递延收益 deferred income Y([vma>U]  
  100 2601 长期借款 money borrowed for long term ]mmL8%B@_  
  101 2602 长期债券 long-term bond K>fY9`Whm  
  106 2801 长期应付款 long-term account payable oi}\;TG  
  107 2802 未确认融资费用 unacknowledged financial charges $)Pmr1==  
  108 2811 专项应付款 special accounts payable t"Djh^=y  
  109 2901 递延所得税负债 deferred income tax liabilities |p{FSS  
  三、共同类 ;l'kPUv([  
  112 3101 衍生工具 derivative tool Og3bV_,"  
  113 3201 套期工具 arbitrage tool t= oTU,<  
  114 3202 被套期项目 arbitrage project KmlpB  
  四、所有者权益类 IOi6' 1l  
  115 4001 实收资本 paid-up capital YC0FXNV  
  116 4002 资本公积 contributed surplus NX4}o&mDwn  
  117 4101 盈余公积 earned surplus 4>xv7  
  119 4103 本年利润 profit for the current year haMt2S2_B:  
  120 4104 利润分配 allocation of profits UHW;e}O5  
  121 4201 库存股 treasury stock 1]j_4M14aA  
  五、成本类 Q!dNJQpb  
  122 5001 生产成本 production cost obhq2sK  
  123 5101 制造费用 cost of production {,rVA(I@  
  124 5201 劳务成本 service cost u6(>?r-  
  125 5301 研发支出 research and development expenditures _K"X  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor jNA^ (|:  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor O%(k$ fvM  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor O<v9i4*  
  六、损益类 RW. >;|m  
  129 6001 主营业务收入 main business income B?tO&$s  
  130 6011 利息收入 金融共用​ interest income financial sharing )#l,RJ(  
  135 6051 其他业务收入 other business income >O&:[CgEF  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance zn |/h,.  
  137 6101 公允价值变动损益 sound value flexible loss and profit N2^B  
  138 6111 投资收益 income on investment .5x+FHu7  
  142 6301 营业外收入 nonrevenue receipt 4aQb+t,  
  143 6401 主营业务成本 main business cost e.IKmH]z  
  144 6402 其他业务支出 other business expense ]o]*&[C  
  145 6405 营业税金及附加 business tariff and annex )gR !G]Y  
  146 6411 利息支出 金融共用 interest expense financial sharing &% \`Lwh  
  155 6601 销售费用 marketing cost I5J9,j  
  156 6602 管理费用 managing cost R_2JP C  
  157 6603 财务费用 financial cost 8+ <vumnw  
  158 6604 勘探费用 exploration expense X4R+Frt8  
  159 6701 资产减值损失 loss from asset devaluation =pP0d vn  
  160 6711 营业外支出 nonoperating expense z2QZ;ZjvRS  
  161 6801 所得税 income tax *OQr:e<}  
  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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