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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 0^iJlR 2  
  1 1001 库存现金 cash on hand (HSw%e  
  2 1002 银行存款 bank deposit $[Q cEk  
  5 1015 其他货币资金 other monetary capital 2fBYT4*P;  
  9 1101 交易性金融资产 transaction monetary assets <UK5eVQn  
  11 1121 应收票据 notes receivable V85.DK!  
  12 1122 应收账款 Account receivable 9RcM$[~  
  13 1123 预付账款 account prepaid Qdm(q:w  
  14 1131 应收股利 dividend receivable 8_awMVAy  
  15 1132 应收利息 accrued interest receivable  7kM4Ei  
  21 1231 其他应收款 accounts receivable-others u9@b <  
  22 1241 坏账准备 had debts reserve y*|L:!   
  28 1401 材料采购 procurement of materials {e6 KJ@H6  
  29 1402 在途物资 materials in transit @YNGxg~*g  
  30 1403 原材料 raw materials 4(sttd_  
  32 1406 库存商品 commodity stocks g 2#F _  
  33 1407 发出商品 goods in transit yjv&4pIc1  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ]c,l5u}A$  
  42 1461 存货跌价准备 reserve against stock price declining LH.%\TMN$  
  43 1501 待摊费用 fees to be apportioned 1w)  fu  
  45 1521 持有至到期投资 hold investment due Q %y,;N"ro  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve M/) B" q  
  47 1523 可供出售金融资产 financial assets available for sale x!`KhTu`_A  
  48 1524 长期股权投资 long-term stock ownership investment yjR)Z9t  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve . ]zw*t*  
  50 1526 投资性房地产 investment real eastate #rq? f  
  51 1531 长期应收款 long-term account receivable ,N;v~D$Y  
  52 1541 未实现融资收益 unrealized financing income :'ihE\j  
  54 1601 固定资产 permanent assets T8mY#^sW_  
  55 1602 累计折旧 accumulated depreciation 7A[Ogro  
  56 1603 固定资产减值准备permanent assets reduction reserve *sAOpf@M  
  57 1604 在建工程 construction in process mCG;[4gM  
  58 1605 工程物资 engineer material t}c v2S  
  59 1606 固定资产清理 disposal of fixed assets 1::LN(`<  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing s%bUgO%&  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing U~hCn+0  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture #\0TxG5'QA  
  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 E7gL~4I  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture [{/$9k-aF?  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 8L eK wb  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation P_mi)@  
  67 1701 无形资产 intangible assets @7] \y7D  
  68 1702 累计摊销 accumulated amortization _4Ii5CNNU  
  69 1703 无形资产减值准备 intangible assets reduction reserve ,.q8Xf  
  70 1711 商誉 business reputation GGp{b>E+ #  
  71 1801 长期待摊费用 long-term deferred expenses DUQ9AT#3  
  72 1811 递延所得税资产 deferred income tax assets uh1S 7!^  
  73 1901 待处理财产损溢 waiting assets profit and loss 2\ ,e   
  二、负债类 debt group h%/ssB  
  74 2001 短期借款 short-term loan 0+p 5/5  
  81 2101 交易性金融负债 transaction financial liabilities BZ}`4W'  
  83 2201 应付票据 notes payable +L n M\n  
  84 2202 应付账款 account payable M-vC>u3Y  
  85 2205 预收账款 item received in advance gDMAc/V`l  
  86 2211 应付职工薪酬 employee pay payable +!G4tA$g  
  87 2221 应交税费 tax payable `{%-*f^  
  88 2231 应付股利 dividend payable q1P :^<[  
  89 2232 应付利息 interest payable nc - Qz  
  90 2241 其他应付款 other account payable -S7RRh'p  
  97 2401 预提费用 withholding expenses t+jIHo  
  98 2411 预计负债 estimated liabilities u9 %;{:]h  
  99 2501 递延收益 deferred income aDXpkG0E  
  100 2601 长期借款 money borrowed for long term QT7_x`#J~o  
  101 2602 长期债券 long-term bond cu:-MpE  
  106 2801 长期应付款 long-term account payable #*+;B93 )  
  107 2802 未确认融资费用 unacknowledged financial charges ?${V{=)*X'  
  108 2811 专项应付款 special accounts payable |E? ,xWN  
  109 2901 递延所得税负债 deferred income tax liabilities x}_rnf_  
  三、共同类 F@Pem  
  112 3101 衍生工具 derivative tool A}gYc c85Z  
  113 3201 套期工具 arbitrage tool f8R+7Ykx  
  114 3202 被套期项目 arbitrage project |^>u< E5  
  四、所有者权益类 xP42xv9U  
  115 4001 实收资本 paid-up capital x Ridc^  
  116 4002 资本公积 contributed surplus 3g^IXm:K$  
  117 4101 盈余公积 earned surplus " S ?Km  
  119 4103 本年利润 profit for the current year k:`a+LiZ  
  120 4104 利润分配 allocation of profits L,O>6~9:^1  
  121 4201 库存股 treasury stock Ia=&.,xub  
  五、成本类 33O)k*g  
  122 5001 生产成本 production cost ,zc"udpKF  
  123 5101 制造费用 cost of production 4(m/D>6:  
  124 5201 劳务成本 service cost w4NZt|>5j;  
  125 5301 研发支出 research and development expenditures $#F; xys  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor o.p+j  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor b8eDD+ulk  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor PpW A f\  
  六、损益类 8u4gx<;O  
  129 6001 主营业务收入 main business income "$# $f  
  130 6011 利息收入 金融共用​ interest income financial sharing SnH:(tO[X  
  135 6051 其他业务收入 other business income b?sA EU;  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Tw?Pp8'  
  137 6101 公允价值变动损益 sound value flexible loss and profit "r:H5) !  
  138 6111 投资收益 income on investment |:~("rA+v  
  142 6301 营业外收入 nonrevenue receipt M0Lon/%  
  143 6401 主营业务成本 main business cost 3S; >ki4(0  
  144 6402 其他业务支出 other business expense /,=Wy"0TJ  
  145 6405 营业税金及附加 business tariff and annex U&w*Sb"  
  146 6411 利息支出 金融共用 interest expense financial sharing ]kyle3#-~  
  155 6601 销售费用 marketing cost Bidqf7v  
  156 6602 管理费用 managing cost @\#'oIc|  
  157 6603 财务费用 financial cost f<Va<TL6-  
  158 6604 勘探费用 exploration expense "(9=h@@Y"  
  159 6701 资产减值损失 loss from asset devaluation _HSTiJVr  
  160 6711 营业外支出 nonoperating expense Y+|L 3'H  
  161 6801 所得税 income tax -HO6K) ur  
  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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