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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 8^6dK  
  1 1001 库存现金 cash on hand x6B_5eF  
  2 1002 银行存款 bank deposit q~*>  
  5 1015 其他货币资金 other monetary capital Q {+N{/tF  
  9 1101 交易性金融资产 transaction monetary assets uO;_T/^u  
  11 1121 应收票据 notes receivable 2';f8JLY  
  12 1122 应收账款 Account receivable \-~TW4dYe  
  13 1123 预付账款 account prepaid &Ew{{t;"  
  14 1131 应收股利 dividend receivable 0*}%v:uN9  
  15 1132 应收利息 accrued interest receivable !L_\6;aP,x  
  21 1231 其他应收款 accounts receivable-others b(|1DE0Cv  
  22 1241 坏账准备 had debts reserve Z 361ko}  
  28 1401 材料采购 procurement of materials "OO"Ab{t  
  29 1402 在途物资 materials in transit .YcI .  
  30 1403 原材料 raw materials {P@OV1  
  32 1406 库存商品 commodity stocks 6+Wkcr h  
  33 1407 发出商品 goods in transit 1dahVc1W  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ]S#m o  
  42 1461 存货跌价准备 reserve against stock price declining 4` zfrT^  
  43 1501 待摊费用 fees to be apportioned ?oO<PR}y  
  45 1521 持有至到期投资 hold investment due iN+Tig?c  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve S8$kxQg  
  47 1523 可供出售金融资产 financial assets available for sale 2dUVHu= +  
  48 1524 长期股权投资 long-term stock ownership investment # ^~[\8v>  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve U$5 lh  
  50 1526 投资性房地产 investment real eastate TwZASn]o  
  51 1531 长期应收款 long-term account receivable  ^q=D!g  
  52 1541 未实现融资收益 unrealized financing income  iI(7{$y  
  54 1601 固定资产 permanent assets uNSbAw3  
  55 1602 累计折旧 accumulated depreciation ,3tcti~sZ  
  56 1603 固定资产减值准备permanent assets reduction reserve  B1!b@0^  
  57 1604 在建工程 construction in process "=97:H{!  
  58 1605 工程物资 engineer material <i(<|/ $  
  59 1606 固定资产清理 disposal of fixed assets io{uN/!X_J  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 1^4z/<ZWm  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ``p( )^zT  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture -1 Ok_h"  
  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 Zw`vPvb!  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ~@wM[}ThP$  
  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 |n Fg"W  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation P:gN"f6  
  67 1701 无形资产 intangible assets lSzLR~=Au  
  68 1702 累计摊销 accumulated amortization 05cyWg9a  
  69 1703 无形资产减值准备 intangible assets reduction reserve k [p7)e c  
  70 1711 商誉 business reputation E8=8OX/{Y  
  71 1801 长期待摊费用 long-term deferred expenses 0[qU k(=}[  
  72 1811 递延所得税资产 deferred income tax assets |/R)FT#i  
  73 1901 待处理财产损溢 waiting assets profit and loss DcQ[zdEz+  
  二、负债类 debt group ZFAi9M  
  74 2001 短期借款 short-term loan cnR.J  
  81 2101 交易性金融负债 transaction financial liabilities "X }@VT=  
  83 2201 应付票据 notes payable 0*F{=X~L  
  84 2202 应付账款 account payable LK1 r@  
  85 2205 预收账款 item received in advance }Ra'`;D$  
  86 2211 应付职工薪酬 employee pay payable &(] @L\A  
  87 2221 应交税费 tax payable A1A/OU<Vb  
  88 2231 应付股利 dividend payable V{j>09u  
  89 2232 应付利息 interest payable 3. kP,  
  90 2241 其他应付款 other account payable e)WpqaI  
  97 2401 预提费用 withholding expenses g{}{gBplnl  
  98 2411 预计负债 estimated liabilities xA-u%Vf7@  
  99 2501 递延收益 deferred income Rt[zZv  
  100 2601 长期借款 money borrowed for long term .%(Q*ioDh  
  101 2602 长期债券 long-term bond QKAo}1Pq  
  106 2801 长期应付款 long-term account payable K38A;=t9  
  107 2802 未确认融资费用 unacknowledged financial charges X(W d  
  108 2811 专项应付款 special accounts payable PsLMV:O9S  
  109 2901 递延所得税负债 deferred income tax liabilities ;gC.fpu  
  三、共同类 .9<  i  
  112 3101 衍生工具 derivative tool +x3T^G  
  113 3201 套期工具 arbitrage tool oP$l(k  
  114 3202 被套期项目 arbitrage project 4\.1phe$a  
  四、所有者权益类 f"=1_*eH  
  115 4001 实收资本 paid-up capital %)Pn<! L  
  116 4002 资本公积 contributed surplus 'ow`e j  
  117 4101 盈余公积 earned surplus 5f:Mb|. ?  
  119 4103 本年利润 profit for the current year i9qn_/<c  
  120 4104 利润分配 allocation of profits >0W:snNK  
  121 4201 库存股 treasury stock CO` %eL ~  
  五、成本类 Y R2Q6}xR  
  122 5001 生产成本 production cost yj6o533o  
  123 5101 制造费用 cost of production _\9|acFT2O  
  124 5201 劳务成本 service cost y7;i4::A\  
  125 5301 研发支出 research and development expenditures }E\ b_.  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor iG\ ]  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor |]d A`e&y  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor o Q!56\R  
  六、损益类 J;K-Pv +  
  129 6001 主营业务收入 main business income {c'2{`px 5  
  130 6011 利息收入 金融共用​ interest income financial sharing 1mLd_ ]F'F  
  135 6051 其他业务收入 other business income Q]Ymv:M,  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Hqel1J  
  137 6101 公允价值变动损益 sound value flexible loss and profit j{i3lGaN  
  138 6111 投资收益 income on investment TV~ <1vj  
  142 6301 营业外收入 nonrevenue receipt '.sS"QdN  
  143 6401 主营业务成本 main business cost {xw"t9(fE  
  144 6402 其他业务支出 other business expense [7Yfv Xp  
  145 6405 营业税金及附加 business tariff and annex _%M5 T  
  146 6411 利息支出 金融共用 interest expense financial sharing X*'tJN$  
  155 6601 销售费用 marketing cost G8w<^z>pTg  
  156 6602 管理费用 managing cost D;pfogK @  
  157 6603 财务费用 financial cost ^^u{W|'CaH  
  158 6604 勘探费用 exploration expense nhfHY-l} 7  
  159 6701 资产减值损失 loss from asset devaluation q K sI}X~  
  160 6711 营业外支出 nonoperating expense ? 1OZEzA!  
  161 6801 所得税 income tax 6*] g)m  
  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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