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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 __+8wC  
  1 1001 库存现金 cash on hand *:+ZEFMq  
  2 1002 银行存款 bank deposit M/lC&F(  
  5 1015 其他货币资金 other monetary capital #=0 BjW*  
  9 1101 交易性金融资产 transaction monetary assets J"S(GL  
  11 1121 应收票据 notes receivable >hSu1s:  
  12 1122 应收账款 Account receivable K;Hgq4  
  13 1123 预付账款 account prepaid p(="73  
  14 1131 应收股利 dividend receivable G=gU|& (  
  15 1132 应收利息 accrued interest receivable -{C Gn5]_#  
  21 1231 其他应收款 accounts receivable-others d@$bPQQ$,  
  22 1241 坏账准备 had debts reserve 8mLW^R:`  
  28 1401 材料采购 procurement of materials Dk$<fMS,7c  
  29 1402 在途物资 materials in transit G; exH$y  
  30 1403 原材料 raw materials 9 !UNO  
  32 1406 库存商品 commodity stocks 8QL=%Pv  
  33 1407 发出商品 goods in transit BHU$QX  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles N^wHO<IO 1  
  42 1461 存货跌价准备 reserve against stock price declining \Wg_ gA  
  43 1501 待摊费用 fees to be apportioned 4Z=`;  
  45 1521 持有至到期投资 hold investment due &w`DF,k|  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 8D@Jd  
  47 1523 可供出售金融资产 financial assets available for sale dIh+h|:  
  48 1524 长期股权投资 long-term stock ownership investment 5}_=q;sZ  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve j+3rS  
  50 1526 投资性房地产 investment real eastate oclU)f.,  
  51 1531 长期应收款 long-term account receivable 79}jK"Gc  
  52 1541 未实现融资收益 unrealized financing income dHg[r|xC  
  54 1601 固定资产 permanent assets ~:0w%  
  55 1602 累计折旧 accumulated depreciation x@/:{B   
  56 1603 固定资产减值准备permanent assets reduction reserve |N)),/R_  
  57 1604 在建工程 construction in process f9},d1k  
  58 1605 工程物资 engineer material $%M]2_W(  
  59 1606 固定资产清理 disposal of fixed assets hosY`"X  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing .}Xf<G&  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ."O%pL]!/b  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture   !\BM  
  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 S'Uuuz7g  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 3HuGb^SNg  
  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 #639N9a~  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation `jr?I {m;  
  67 1701 无形资产 intangible assets a]%s ks  
  68 1702 累计摊销 accumulated amortization x H=15JY1W  
  69 1703 无形资产减值准备 intangible assets reduction reserve l1O"hd'~s  
  70 1711 商誉 business reputation j`$$BVZ  
  71 1801 长期待摊费用 long-term deferred expenses ZvT>A#R;l~  
  72 1811 递延所得税资产 deferred income tax assets W[j, QU  
  73 1901 待处理财产损溢 waiting assets profit and loss ,LSiQmV5  
  二、负债类 debt group HOCj* O4  
  74 2001 短期借款 short-term loan Y.tT#J^=  
  81 2101 交易性金融负债 transaction financial liabilities h7T),UL  
  83 2201 应付票据 notes payable T*=*$%  
  84 2202 应付账款 account payable 1kvs2  
  85 2205 预收账款 item received in advance q3h& V  
  86 2211 应付职工薪酬 employee pay payable Z_S{$D  
  87 2221 应交税费 tax payable XpE847!soL  
  88 2231 应付股利 dividend payable pWv1XTs@t:  
  89 2232 应付利息 interest payable /Yg&:@L  
  90 2241 其他应付款 other account payable ;y1/b(t  
  97 2401 预提费用 withholding expenses Z0-?;jA@  
  98 2411 预计负债 estimated liabilities M;OMsRCVO  
  99 2501 递延收益 deferred income 7:b.c  
  100 2601 长期借款 money borrowed for long term <LXx_{=:  
  101 2602 长期债券 long-term bond 3/ }  
  106 2801 长期应付款 long-term account payable K r|.I2?"  
  107 2802 未确认融资费用 unacknowledged financial charges ,5ZQPICF  
  108 2811 专项应付款 special accounts payable f`uRC-B/  
  109 2901 递延所得税负债 deferred income tax liabilities JF4A  
  三、共同类 y3dk4s77  
  112 3101 衍生工具 derivative tool 2L^)k?9>g+  
  113 3201 套期工具 arbitrage tool yS\&2"o  
  114 3202 被套期项目 arbitrage project cj8cV|8@  
  四、所有者权益类 EX`P(=zD  
  115 4001 实收资本 paid-up capital 'RK"/ZhqE  
  116 4002 资本公积 contributed surplus &&X,1/  
  117 4101 盈余公积 earned surplus .z`70ot?  
  119 4103 本年利润 profit for the current year oY18a*_>M1  
  120 4104 利润分配 allocation of profits %x$U( I}  
  121 4201 库存股 treasury stock { :tO RF  
  五、成本类 GlAI~\A  
  122 5001 生产成本 production cost Bvn3:+(47  
  123 5101 制造费用 cost of production $>XeC}"x68  
  124 5201 劳务成本 service cost tF0jH+7J-  
  125 5301 研发支出 research and development expenditures @0?!bua_|  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor c[dzO .~  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor &[.`xZ(|  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor }9'`3vsJ  
  六、损益类 o|(5Sr&H  
  129 6001 主营业务收入 main business income <=q} Nd\  
  130 6011 利息收入 金融共用​ interest income financial sharing \c}(rqT  
  135 6051 其他业务收入 other business income A IP~A]T  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance `Z?wj@H1`  
  137 6101 公允价值变动损益 sound value flexible loss and profit &N|$G 8\CY  
  138 6111 投资收益 income on investment $RaN@& Wm  
  142 6301 营业外收入 nonrevenue receipt :o' XE|N  
  143 6401 主营业务成本 main business cost `C+<! )2  
  144 6402 其他业务支出 other business expense ;Ba%aaHl  
  145 6405 营业税金及附加 business tariff and annex #&&T1;z"#  
  146 6411 利息支出 金融共用 interest expense financial sharing )u )=@@k21  
  155 6601 销售费用 marketing cost m|@H`=`d  
  156 6602 管理费用 managing cost IY`p7 )#i  
  157 6603 财务费用 financial cost ??rS h Mu  
  158 6604 勘探费用 exploration expense 9t"Rw ns  
  159 6701 资产减值损失 loss from asset devaluation BX@Iq  
  160 6711 营业外支出 nonoperating expense 7~/cz_  
  161 6801 所得税 income tax 4>hHUz[ _  
  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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