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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
`#' j3,\6  
  一、资产类 x |yJCs>  
  1 1001 库存现金 cash on hand Yj'9|4%+|  
  2 1002 银行存款 bank deposit c9G%;U)  
  5 1015 其他货币资金 other monetary capital eKy!Pai  
  9 1101 交易性金融资产 transaction monetary assets tkH]_cH'w  
  11 1121 应收票据 notes receivable cxQAp  
  12 1122 应收账款 Account receivable O\ _ro.  
  13 1123 预付账款 account prepaid Vz$ xV!  
  14 1131 应收股利 dividend receivable M(nzJ  
  15 1132 应收利息 accrued interest receivable $#-rOi /  
  21 1231 其他应收款 accounts receivable-others ImG8v[Q E  
  22 1241 坏账准备 had debts reserve Q=8YAiCu  
  28 1401 材料采购 procurement of materials up+0-!AH  
  29 1402 在途物资 materials in transit 'YB[4Q /0  
  30 1403 原材料 raw materials 2 F>Y{3&  
  32 1406 库存商品 commodity stocks HHZw-/ s,%  
  33 1407 发出商品 goods in transit 9tU"+  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ?_FL 'G  
  42 1461 存货跌价准备 reserve against stock price declining Pn^`_  
  43 1501 待摊费用 fees to be apportioned jC_'6sc`  
  45 1521 持有至到期投资 hold investment due  A yr ,  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve $m)gfI]9  
  47 1523 可供出售金融资产 financial assets available for sale l;KrFJ6  
  48 1524 长期股权投资 long-term stock ownership investment >I0;MNX  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve u178vby;l  
  50 1526 投资性房地产 investment real eastate .hu7JM+  
  51 1531 长期应收款 long-term account receivable rH!sImz,  
  52 1541 未实现融资收益 unrealized financing income *1Bq>h:  
  54 1601 固定资产 permanent assets %'ah,2a%  
  55 1602 累计折旧 accumulated depreciation nhdZC@~E0  
  56 1603 固定资产减值准备permanent assets reduction reserve E& .^|<n  
  57 1604 在建工程 construction in process <!g]q1  
  58 1605 工程物资 engineer material ~CT]&({  
  59 1606 固定资产清理 disposal of fixed assets U+qyS|i  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing w$/lq~zU  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 41Z@_J|&  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Cyd/HTNh<  
  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 J{^ md0l  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ,  + G  
  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 >z qaV@T  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation  NdRcA  
  67 1701 无形资产 intangible assets i_Hm?Bi!F  
  68 1702 累计摊销 accumulated amortization 5"@>>"3U  
  69 1703 无形资产减值准备 intangible assets reduction reserve #lrwKHZ+  
  70 1711 商誉 business reputation L~- /'+  
  71 1801 长期待摊费用 long-term deferred expenses &n;*'M  
  72 1811 递延所得税资产 deferred income tax assets -'g> i  
  73 1901 待处理财产损溢 waiting assets profit and loss <wk  
  二、负债类 debt group /M%>M]  
  74 2001 短期借款 short-term loan % Y%r2  
  81 2101 交易性金融负债 transaction financial liabilities WI4<2u;  
  83 2201 应付票据 notes payable 0: a2ER|J  
  84 2202 应付账款 account payable F$)l8}  
  85 2205 预收账款 item received in advance ~w3u(X$m"  
  86 2211 应付职工薪酬 employee pay payable Nna.NU1  
  87 2221 应交税费 tax payable 0t? o6 e  
  88 2231 应付股利 dividend payable O\.^ H/  
  89 2232 应付利息 interest payable #Z1-+X8P  
  90 2241 其他应付款 other account payable g5@JA^\vZT  
  97 2401 预提费用 withholding expenses 5aizWz  
  98 2411 预计负债 estimated liabilities  Rpgg :  
  99 2501 递延收益 deferred income ?).;cG:<  
  100 2601 长期借款 money borrowed for long term w[ v {)  
  101 2602 长期债券 long-term bond r@3-vLI!u  
  106 2801 长期应付款 long-term account payable 9 Gd6/2  
  107 2802 未确认融资费用 unacknowledged financial charges sko7,&  
  108 2811 专项应付款 special accounts payable Q__CW5&'u  
  109 2901 递延所得税负债 deferred income tax liabilities B^/MwD>%  
  三、共同类 vSR&>Q%X  
  112 3101 衍生工具 derivative tool w2.] 3QAZ  
  113 3201 套期工具 arbitrage tool R>O_2`c  
  114 3202 被套期项目 arbitrage project &Gjpc>d  
  四、所有者权益类 (p{%]M  
  115 4001 实收资本 paid-up capital YK6LJv}  
  116 4002 资本公积 contributed surplus x|a&wC2,{  
  117 4101 盈余公积 earned surplus s{@R|5  
  119 4103 本年利润 profit for the current year 8{jXSCP#  
  120 4104 利润分配 allocation of profits g8N"-j&@  
  121 4201 库存股 treasury stock AOZ C D{  
  五、成本类 BQ0?B*yqd  
  122 5001 生产成本 production cost oj djy#:  
  123 5101 制造费用 cost of production U0_)J1Yp  
  124 5201 劳务成本 service cost 2{& A)Z!I  
  125 5301 研发支出 research and development expenditures QMBT8x/+_'  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Mwnr4$]  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor M YF ^zheD  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor AB'+6QU9k  
  六、损益类 4CF;>b f~  
  129 6001 主营业务收入 main business income _=~u\$  
  130 6011 利息收入 金融共用​ interest income financial sharing \Ip)Lm0  
  135 6051 其他业务收入 other business income #gQn3.PX+y  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance +a!3*G@N+  
  137 6101 公允价值变动损益 sound value flexible loss and profit xn3 _ ED  
  138 6111 投资收益 income on investment {!|4JquE_  
  142 6301 营业外收入 nonrevenue receipt Ei_ ~ K';  
  143 6401 主营业务成本 main business cost pq{`WgA^  
  144 6402 其他业务支出 other business expense G$>?UQ[  
  145 6405 营业税金及附加 business tariff and annex R xMsP;be  
  146 6411 利息支出 金融共用 interest expense financial sharing JJd qdX;  
  155 6601 销售费用 marketing cost Vx$;wU Y  
  156 6602 管理费用 managing cost X} k;(rb  
  157 6603 财务费用 financial cost !d N[9}  
  158 6604 勘探费用 exploration expense G x[ZHpy;  
  159 6701 资产减值损失 loss from asset devaluation gTho:;q7a  
  160 6711 营业外支出 nonoperating expense 0SL{J*S4[#  
  161 6801 所得税 income tax !"F;wg$  
  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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