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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
Z:'2pu U+?  
  一、资产类 Kl^Yq  
  1 1001 库存现金 cash on hand 3p7*UVR"  
  2 1002 银行存款 bank deposit 3#dUQ1qo6  
  5 1015 其他货币资金 other monetary capital :yv!  x  
  9 1101 交易性金融资产 transaction monetary assets \4V'NTjB  
  11 1121 应收票据 notes receivable `t o SU>:  
  12 1122 应收账款 Account receivable ;e-iiC]PI  
  13 1123 预付账款 account prepaid GSl\n"S]=  
  14 1131 应收股利 dividend receivable 4((Z8@iX/  
  15 1132 应收利息 accrued interest receivable bju 0l[;=  
  21 1231 其他应收款 accounts receivable-others D0uf=BbS  
  22 1241 坏账准备 had debts reserve WS;3a}u  
  28 1401 材料采购 procurement of materials a"~W1|JC"  
  29 1402 在途物资 materials in transit (33[N  
  30 1403 原材料 raw materials l.C {A r  
  32 1406 库存商品 commodity stocks Yd]f}5F  
  33 1407 发出商品 goods in transit DD;PmIW  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles E#T'=f[r~  
  42 1461 存货跌价准备 reserve against stock price declining B} &C h  
  43 1501 待摊费用 fees to be apportioned 5"{wnnY%K}  
  45 1521 持有至到期投资 hold investment due jAF DkqH  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve eK]GyY/Y  
  47 1523 可供出售金融资产 financial assets available for sale Xa-]+_?Q  
  48 1524 长期股权投资 long-term stock ownership investment guBOR 0x`  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve MECR0S9  
  50 1526 投资性房地产 investment real eastate fz<Y9h=  
  51 1531 长期应收款 long-term account receivable y#r=^r]l)  
  52 1541 未实现融资收益 unrealized financing income ${`\In_?O  
  54 1601 固定资产 permanent assets zS.7O'I<'  
  55 1602 累计折旧 accumulated depreciation @w@rW }i0  
  56 1603 固定资产减值准备permanent assets reduction reserve Yh"R#  
  57 1604 在建工程 construction in process x< imMJ  
  58 1605 工程物资 engineer material ucTkWqG  
  59 1606 固定资产清理 disposal of fixed assets 0(teplo&P  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing V$@@!q  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing m`n51i{U  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture /K'Kx  
  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 i;yz%Ug  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ZSxKk6n}J  
  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 IhUuL0  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 2f F)I&  
  67 1701 无形资产 intangible assets @Yy=HV  
  68 1702 累计摊销 accumulated amortization Jg^tr>I~  
  69 1703 无形资产减值准备 intangible assets reduction reserve J\#6U|a""u  
  70 1711 商誉 business reputation H,] D}r  
  71 1801 长期待摊费用 long-term deferred expenses t'~:me!  
  72 1811 递延所得税资产 deferred income tax assets 0M pX.0  
  73 1901 待处理财产损溢 waiting assets profit and loss )TG\P,H9  
  二、负债类 debt group ^1}}-9q  
  74 2001 短期借款 short-term loan AlGD . K  
  81 2101 交易性金融负债 transaction financial liabilities uI.4zbgl[  
  83 2201 应付票据 notes payable ob Uh+9K  
  84 2202 应付账款 account payable 4ajBMgD]KG  
  85 2205 预收账款 item received in advance 76xgExOU?C  
  86 2211 应付职工薪酬 employee pay payable g`\Vy4w  
  87 2221 应交税费 tax payable  RtK/bUa  
  88 2231 应付股利 dividend payable ^k~{6S,  
  89 2232 应付利息 interest payable k?1cxY s  
  90 2241 其他应付款 other account payable <4^a (Zh  
  97 2401 预提费用 withholding expenses lkBab$S)  
  98 2411 预计负债 estimated liabilities I C7n;n9  
  99 2501 递延收益 deferred income HnZr RHT 0  
  100 2601 长期借款 money borrowed for long term dA )7d77  
  101 2602 长期债券 long-term bond % kKtPrT  
  106 2801 长期应付款 long-term account payable & 9IMZAo  
  107 2802 未确认融资费用 unacknowledged financial charges S =eP/  
  108 2811 专项应付款 special accounts payable e(j"u;=  
  109 2901 递延所得税负债 deferred income tax liabilities -H{c@hl  
  三、共同类 LKztGfy  
  112 3101 衍生工具 derivative tool to+jQ9q8  
  113 3201 套期工具 arbitrage tool 7 -bU9{5  
  114 3202 被套期项目 arbitrage project L<J%IlcfO  
  四、所有者权益类 }Li24JK  
  115 4001 实收资本 paid-up capital *COr^7Kf5  
  116 4002 资本公积 contributed surplus j @sd x)1+  
  117 4101 盈余公积 earned surplus I x-FJF-  
  119 4103 本年利润 profit for the current year DS-Kot(k(z  
  120 4104 利润分配 allocation of profits uflp4_D   
  121 4201 库存股 treasury stock a!4'}gHR  
  五、成本类 ;\( wJ{u?Y  
  122 5001 生产成本 production cost SbrBlP: G  
  123 5101 制造费用 cost of production qky{]qNW  
  124 5201 劳务成本 service cost 8%I4jL<  
  125 5301 研发支出 research and development expenditures r's4 -\  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor dLG5yx\js  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor G,$RsP  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor z_CBOJl#C!  
  六、损益类 GXJJOy1"!  
  129 6001 主营业务收入 main business income %F1 Ce/  
  130 6011 利息收入 金融共用​ interest income financial sharing 866n{lyL  
  135 6051 其他业务收入 other business income ?zKDPBj  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ^BSMlKyB  
  137 6101 公允价值变动损益 sound value flexible loss and profit `[/B G)4  
  138 6111 投资收益 income on investment 99H&#!~bSS  
  142 6301 营业外收入 nonrevenue receipt 592q`m\  
  143 6401 主营业务成本 main business cost X|@|ZRN  
  144 6402 其他业务支出 other business expense !dStl:B  
  145 6405 营业税金及附加 business tariff and annex (H0nO7Bk  
  146 6411 利息支出 金融共用 interest expense financial sharing ^=FtF9v  
  155 6601 销售费用 marketing cost .u)Po;e`  
  156 6602 管理费用 managing cost .Mdxbs6.C  
  157 6603 财务费用 financial cost FG1$_zN |  
  158 6604 勘探费用 exploration expense A1>R8Zuhy  
  159 6701 资产减值损失 loss from asset devaluation <JDkvpckx.  
  160 6711 营业外支出 nonoperating expense !2$O^ }6"  
  161 6801 所得税 income tax #2{ };)  
  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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