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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 H;IG\k6C  
  1 1001 库存现金 cash on hand z @<`]  
  2 1002 银行存款 bank deposit ]S%qfna e1  
  5 1015 其他货币资金 other monetary capital tlvLbP*r  
  9 1101 交易性金融资产 transaction monetary assets bU_9GGG|  
  11 1121 应收票据 notes receivable #l:qht  
  12 1122 应收账款 Account receivable Ibpk\a?A{  
  13 1123 预付账款 account prepaid GH^i,88  
  14 1131 应收股利 dividend receivable pBmacFP  
  15 1132 应收利息 accrued interest receivable c%i/ '<Afr  
  21 1231 其他应收款 accounts receivable-others |!rD2T\Ef  
  22 1241 坏账准备 had debts reserve (x?A#o>%  
  28 1401 材料采购 procurement of materials W%~ S~wx  
  29 1402 在途物资 materials in transit f]o DZO%^  
  30 1403 原材料 raw materials y;#p=,r  
  32 1406 库存商品 commodity stocks >JC.qj A  
  33 1407 发出商品 goods in transit 1Qf5H!5vx  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles d!w32Y,.  
  42 1461 存货跌价准备 reserve against stock price declining JJ7-$h'0q  
  43 1501 待摊费用 fees to be apportioned w*Kw#m'U  
  45 1521 持有至到期投资 hold investment due MLa]s* ; d  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve Kw925 @W  
  47 1523 可供出售金融资产 financial assets available for sale PO |p53  
  48 1524 长期股权投资 long-term stock ownership investment {WFYNEQ[  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve _ |H]X+|  
  50 1526 投资性房地产 investment real eastate ,'82;oP4  
  51 1531 长期应收款 long-term account receivable ^HC! my  
  52 1541 未实现融资收益 unrealized financing income i3#]_ p{  
  54 1601 固定资产 permanent assets ?]$.3azO  
  55 1602 累计折旧 accumulated depreciation O6boTB_2  
  56 1603 固定资产减值准备permanent assets reduction reserve }t"!I\C  
  57 1604 在建工程 construction in process TKj9s'/  
  58 1605 工程物资 engineer material <8j n_6  
  59 1606 固定资产清理 disposal of fixed assets y . AN0  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing -41L^Di\  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing c;(}Ih(#  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 8kO|t!?:U  
  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 C5;"mo-  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture V3F2Z_VH2  
  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 NIV&)`w  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation M|Z] B<_x  
  67 1701 无形资产 intangible assets 5+,&9;'Y^  
  68 1702 累计摊销 accumulated amortization &=_YL  
  69 1703 无形资产减值准备 intangible assets reduction reserve %;n y  
  70 1711 商誉 business reputation l^"gpO${K  
  71 1801 长期待摊费用 long-term deferred expenses !cWKY \lpv  
  72 1811 递延所得税资产 deferred income tax assets RZDZ3W(;h  
  73 1901 待处理财产损溢 waiting assets profit and loss 3MkF  
  二、负债类 debt group |@V<}2zCZ  
  74 2001 短期借款 short-term loan +a;: 7[%&  
  81 2101 交易性金融负债 transaction financial liabilities sA}=o.\j:  
  83 2201 应付票据 notes payable MPM_/dn-  
  84 2202 应付账款 account payable srg#<oH|{c  
  85 2205 预收账款 item received in advance gqG l>=.m  
  86 2211 应付职工薪酬 employee pay payable GT#iY*  
  87 2221 应交税费 tax payable kdg Q -UN$  
  88 2231 应付股利 dividend payable t'R&$;z@b  
  89 2232 应付利息 interest payable VI37  
  90 2241 其他应付款 other account payable mxDy!:@=  
  97 2401 预提费用 withholding expenses W)j/[  
  98 2411 预计负债 estimated liabilities =`.9V<  
  99 2501 递延收益 deferred income FnL~8otPF'  
  100 2601 长期借款 money borrowed for long term lD 9'^J  
  101 2602 长期债券 long-term bond C 5)G^  
  106 2801 长期应付款 long-term account payable OG}0{?  
  107 2802 未确认融资费用 unacknowledged financial charges ]TD]    
  108 2811 专项应付款 special accounts payable iOzw)<  
  109 2901 递延所得税负债 deferred income tax liabilities wK|&[m s  
  三、共同类 "64pVaT4  
  112 3101 衍生工具 derivative tool @I_ A(cr  
  113 3201 套期工具 arbitrage tool [.|tD  
  114 3202 被套期项目 arbitrage project +| Cvv]Tx1  
  四、所有者权益类 QeU>%qKT  
  115 4001 实收资本 paid-up capital kw?RUt0-V  
  116 4002 资本公积 contributed surplus 7F.>M  
  117 4101 盈余公积 earned surplus [,G]#<G?q  
  119 4103 本年利润 profit for the current year nD E5A  
  120 4104 利润分配 allocation of profits l3(k  
  121 4201 库存股 treasury stock $6ITa}o  
  五、成本类 [=..#y!U  
  122 5001 生产成本 production cost [wIyW/+  
  123 5101 制造费用 cost of production GawLQst[+  
  124 5201 劳务成本 service cost 1~ZDHfd5  
  125 5301 研发支出 research and development expenditures .6  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Z1OX9]##r  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Fda<cS]  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor RI-whA8+  
  六、损益类 g/JAr<  
  129 6001 主营业务收入 main business income *4=Fy:R]O  
  130 6011 利息收入 金融共用​ interest income financial sharing 9;JU c0%  
  135 6051 其他业务收入 other business income sOVaQ&+y  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance kD"dZQx  
  137 6101 公允价值变动损益 sound value flexible loss and profit x{RTI#a.  
  138 6111 投资收益 income on investment X9zTz2 Fy  
  142 6301 营业外收入 nonrevenue receipt Auv/w}zrr  
  143 6401 主营业务成本 main business cost b%T-nY2  
  144 6402 其他业务支出 other business expense l,sYYU+iY  
  145 6405 营业税金及附加 business tariff and annex -/7[_,  
  146 6411 利息支出 金融共用 interest expense financial sharing GTJ\APrH  
  155 6601 销售费用 marketing cost qfN<w&P  
  156 6602 管理费用 managing cost 0*q~(.>a  
  157 6603 财务费用 financial cost ,CwhpW\Y  
  158 6604 勘探费用 exploration expense b\H(Lq17  
  159 6701 资产减值损失 loss from asset devaluation ]FQ4v.7  
  160 6711 营业外支出 nonoperating expense  E39:}_IV  
  161 6801 所得税 income tax 7Zr jU {  
  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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