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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 9J $"Qt5;6  
  1 1001 库存现金 cash on hand E[8R )xC@  
  2 1002 银行存款 bank deposit ,K>q{H^  
  5 1015 其他货币资金 other monetary capital oZCjci-  
  9 1101 交易性金融资产 transaction monetary assets Z;qgB7-M  
  11 1121 应收票据 notes receivable e*?@6E  
  12 1122 应收账款 Account receivable (n+FEE<  
  13 1123 预付账款 account prepaid fDU_eyt/Z'  
  14 1131 应收股利 dividend receivable A<$w }Fy;  
  15 1132 应收利息 accrued interest receivable []I _r=  
  21 1231 其他应收款 accounts receivable-others #i1z&b#@  
  22 1241 坏账准备 had debts reserve z Z* \v  
  28 1401 材料采购 procurement of materials %c" t`  
  29 1402 在途物资 materials in transit s`63 y&Z[  
  30 1403 原材料 raw materials &4R -5i2a  
  32 1406 库存商品 commodity stocks ]?3-;D.eG  
  33 1407 发出商品 goods in transit r-aCa/4y!  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles )@,zG(t5;  
  42 1461 存货跌价准备 reserve against stock price declining XQhbH^  
  43 1501 待摊费用 fees to be apportioned Fk*C8  
  45 1521 持有至到期投资 hold investment due DbIn3/W Ne  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 1>IA9]D7  
  47 1523 可供出售金融资产 financial assets available for sale (aTpBXGr=  
  48 1524 长期股权投资 long-term stock ownership investment T5gL  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ];63QJU  
  50 1526 投资性房地产 investment real eastate E-?@9!2 &  
  51 1531 长期应收款 long-term account receivable pHKGK7 S-  
  52 1541 未实现融资收益 unrealized financing income HV}*} Ty  
  54 1601 固定资产 permanent assets GJo`9  
  55 1602 累计折旧 accumulated depreciation  Bl1^\[#  
  56 1603 固定资产减值准备permanent assets reduction reserve qvN`46c  
  57 1604 在建工程 construction in process lKyeG(  
  58 1605 工程物资 engineer material PC55A1(T  
  59 1606 固定资产清理 disposal of fixed assets ["7]EW\!:  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 7~ =r9-&G  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing aP}30E*Y  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture @5:#J !  
  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 yZyB.wT  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture H2oD0f|  
  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 X*QQVj  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation e]k\dj;,^%  
  67 1701 无形资产 intangible assets 4ynGXJmMlR  
  68 1702 累计摊销 accumulated amortization og)f?4  
  69 1703 无形资产减值准备 intangible assets reduction reserve oa q!<lI  
  70 1711 商誉 business reputation FesUE_L2$  
  71 1801 长期待摊费用 long-term deferred expenses {wwkbc*  
  72 1811 递延所得税资产 deferred income tax assets $_orxu0W  
  73 1901 待处理财产损溢 waiting assets profit and loss WN6%%*w  
  二、负债类 debt group vL ]z3  
  74 2001 短期借款 short-term loan 7:$zSj# y  
  81 2101 交易性金融负债 transaction financial liabilities ^P~NE#p5  
  83 2201 应付票据 notes payable Fsi;[be$A  
  84 2202 应付账款 account payable B +<i=w  
  85 2205 预收账款 item received in advance \yKYBfp-p  
  86 2211 应付职工薪酬 employee pay payable + X0db  
  87 2221 应交税费 tax payable DR c-L$bD  
  88 2231 应付股利 dividend payable v~`'!N8  
  89 2232 应付利息 interest payable %XiF7<A &  
  90 2241 其他应付款 other account payable Y'eE({)<K  
  97 2401 预提费用 withholding expenses <4,LTB]9-  
  98 2411 预计负债 estimated liabilities O&@pi-=o  
  99 2501 递延收益 deferred income qku}cWD9/_  
  100 2601 长期借款 money borrowed for long term k+;XQEH  
  101 2602 长期债券 long-term bond V \Sl->:  
  106 2801 长期应付款 long-term account payable S*w;$`Y  
  107 2802 未确认融资费用 unacknowledged financial charges dk[MT'DV  
  108 2811 专项应付款 special accounts payable  Lxqv  
  109 2901 递延所得税负债 deferred income tax liabilities /pYp, ak  
  三、共同类 ipH'}~=ID  
  112 3101 衍生工具 derivative tool DC+l3N  
  113 3201 套期工具 arbitrage tool u81@vEK:_  
  114 3202 被套期项目 arbitrage project * G 0I2  
  四、所有者权益类 CEl9/"0s6  
  115 4001 实收资本 paid-up capital &)Z]nNVb  
  116 4002 资本公积 contributed surplus (!"&c* <  
  117 4101 盈余公积 earned surplus k@Mt8Ln  
  119 4103 本年利润 profit for the current year :{'%I#k2  
  120 4104 利润分配 allocation of profits ;JV(!8[  
  121 4201 库存股 treasury stock /?_5!3KJ  
  五、成本类 pZV=Co3!I  
  122 5001 生产成本 production cost k#DMd9  
  123 5101 制造费用 cost of production 9D,/SZ-v  
  124 5201 劳务成本 service cost } 3JOC!;;  
  125 5301 研发支出 research and development expenditures 'Fr"96C$  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ?CSv;:  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 4ztU ) 1  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor %Gc)$z/Wd  
  六、损益类 :@]%n~x  
  129 6001 主营业务收入 main business income \?~cJMN  
  130 6011 利息收入 金融共用​ interest income financial sharing U C..)9  
  135 6051 其他业务收入 other business income `FHKQS5  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 7x//4G   
  137 6101 公允价值变动损益 sound value flexible loss and profit e YD-8*  
  138 6111 投资收益 income on investment \SyG#.$  
  142 6301 营业外收入 nonrevenue receipt HMl M!Xk?  
  143 6401 主营业务成本 main business cost n?}7vz;  
  144 6402 其他业务支出 other business expense T))F r:  
  145 6405 营业税金及附加 business tariff and annex qj:\ )#I  
  146 6411 利息支出 金融共用 interest expense financial sharing 7 (pl HW|  
  155 6601 销售费用 marketing cost 9*;OHoDh  
  156 6602 管理费用 managing cost }2.0e5[  
  157 6603 财务费用 financial cost b/6!>qMMk%  
  158 6604 勘探费用 exploration expense &b9bb{y_$K  
  159 6701 资产减值损失 loss from asset devaluation |?<^4U8  
  160 6711 营业外支出 nonoperating expense aU?HIIA  
  161 6801 所得税 income tax Rg\D-F6:  
  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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