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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 kFn/dQ4|  
  1 1001 库存现金 cash on hand k QuEG5n.-  
  2 1002 银行存款 bank deposit =nhY;pY3u  
  5 1015 其他货币资金 other monetary capital [eX ]x  
  9 1101 交易性金融资产 transaction monetary assets $Nu{c;7 "  
  11 1121 应收票据 notes receivable IfK~~XYG  
  12 1122 应收账款 Account receivable Jka>Er  
  13 1123 预付账款 account prepaid heVk CM :  
  14 1131 应收股利 dividend receivable XQ#K1Z  
  15 1132 应收利息 accrued interest receivable D=0YLQ*rP  
  21 1231 其他应收款 accounts receivable-others MCKN.f%lP  
  22 1241 坏账准备 had debts reserve 1<YoGm&  
  28 1401 材料采购 procurement of materials t6DSZ^Zq  
  29 1402 在途物资 materials in transit xZ'fer`&  
  30 1403 原材料 raw materials TN(Vzs%  
  32 1406 库存商品 commodity stocks pU$k{^'UK  
  33 1407 发出商品 goods in transit mmTpF]t ?`  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles !dLu($P  
  42 1461 存货跌价准备 reserve against stock price declining n i#jAwkN5  
  43 1501 待摊费用 fees to be apportioned 0:$ }~T9T  
  45 1521 持有至到期投资 hold investment due h  d3  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve vK',!1]y  
  47 1523 可供出售金融资产 financial assets available for sale \P<aK$g  
  48 1524 长期股权投资 long-term stock ownership investment XO+BZB`F  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve *w+'I*QSt~  
  50 1526 投资性房地产 investment real eastate Er;/ zxg9p  
  51 1531 长期应收款 long-term account receivable _~<sb,W  
  52 1541 未实现融资收益 unrealized financing income )1s5vNVa  
  54 1601 固定资产 permanent assets azPH~' E'  
  55 1602 累计折旧 accumulated depreciation !HY ^QK  
  56 1603 固定资产减值准备permanent assets reduction reserve +fP.Ewi  
  57 1604 在建工程 construction in process  %?ElC  
  58 1605 工程物资 engineer material m2PUU/8B/  
  59 1606 固定资产清理 disposal of fixed assets m\&|#yq  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing jI ol`WX  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing daE.y_9y  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture =zkN 63S  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture TSB2]uH  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture &jE\D^>ko  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation ]o6 ZZK  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation lL D#|T3  
  67 1701 无形资产 intangible assets f3K-X1`]'U  
  68 1702 累计摊销 accumulated amortization {L-^J`> G  
  69 1703 无形资产减值准备 intangible assets reduction reserve #l=yD]t PU  
  70 1711 商誉 business reputation Ku(YTXtK  
  71 1801 长期待摊费用 long-term deferred expenses qSY\a\.<  
  72 1811 递延所得税资产 deferred income tax assets 0AQ azhm  
  73 1901 待处理财产损溢 waiting assets profit and loss 8y LcTA$T  
  二、负债类 debt group d_9 C m@  
  74 2001 短期借款 short-term loan )w7vE\n3  
  81 2101 交易性金融负债 transaction financial liabilities q$:1Xkl  
  83 2201 应付票据 notes payable s<I)THC  
  84 2202 应付账款 account payable b>ai"!  
  85 2205 预收账款 item received in advance ;UQGi}?CD  
  86 2211 应付职工薪酬 employee pay payable +kL7"  
  87 2221 应交税费 tax payable ^^a6 (b  
  88 2231 应付股利 dividend payable A@A8xn%  
  89 2232 应付利息 interest payable c]6b|mHT  
  90 2241 其他应付款 other account payable ^'`b\$km-0  
  97 2401 预提费用 withholding expenses _{[6hf4p  
  98 2411 预计负债 estimated liabilities Qit&cnO  
  99 2501 递延收益 deferred income I dK*IA4  
  100 2601 长期借款 money borrowed for long term ] K$YtM^  
  101 2602 长期债券 long-term bond &Hoc`u  
  106 2801 长期应付款 long-term account payable G6G Bqp6|  
  107 2802 未确认融资费用 unacknowledged financial charges $qNF /rF  
  108 2811 专项应付款 special accounts payable "Z.6@ c7  
  109 2901 递延所得税负债 deferred income tax liabilities VGS%U8;  
  三、共同类 (xfc_h*xA  
  112 3101 衍生工具 derivative tool ]LvP)0=  
  113 3201 套期工具 arbitrage tool cY?|RXNmZ  
  114 3202 被套期项目 arbitrage project s= Fp[>qA  
  四、所有者权益类 \s=r[0tj!  
  115 4001 实收资本 paid-up capital vjEDd`jYZ  
  116 4002 资本公积 contributed surplus mskG2mA  
  117 4101 盈余公积 earned surplus 4Mt3<W5  
  119 4103 本年利润 profit for the current year K#R]of~/  
  120 4104 利润分配 allocation of profits b}! cEJY  
  121 4201 库存股 treasury stock DyC*nE;  
  五、成本类 f_c\uN@f  
  122 5001 生产成本 production cost %1?t)Bg  
  123 5101 制造费用 cost of production X=QX9Ux?^  
  124 5201 劳务成本 service cost hek+zloB+  
  125 5301 研发支出 research and development expenditures ufXWK3~\  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 9g6$"',H  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor '2^}de!E  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor !>48`o ^  
  六、损益类 <cTX;&0=  
  129 6001 主营业务收入 main business income }U}zS@kI  
  130 6011 利息收入 金融共用​ interest income financial sharing P(aBJ*((~  
  135 6051 其他业务收入 other business income FB6Lz5:Vf  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance +hRy{Ps/  
  137 6101 公允价值变动损益 sound value flexible loss and profit :8yebOs   
  138 6111 投资收益 income on investment od `;XVG  
  142 6301 营业外收入 nonrevenue receipt fG \" p  
  143 6401 主营业务成本 main business cost `l|Oj$  
  144 6402 其他业务支出 other business expense }qWnn>h9xv  
  145 6405 营业税金及附加 business tariff and annex -d ,D!  
  146 6411 利息支出 金融共用 interest expense financial sharing 72l:[5ccR  
  155 6601 销售费用 marketing cost 7Z>vQf B  
  156 6602 管理费用 managing cost qiz(k:\o  
  157 6603 财务费用 financial cost O=%Ht-kOc  
  158 6604 勘探费用 exploration expense f ,e]jw@  
  159 6701 资产减值损失 loss from asset devaluation }?2X q  
  160 6711 营业外支出 nonoperating expense y[7M(K  
  161 6801 所得税 income tax 6ALjM-t=V  
  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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