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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
*oL?R2#7  
  一、资产类 _N$3c<dY'  
  1 1001 库存现金 cash on hand ;RB]awE  
  2 1002 银行存款 bank deposit ZwB< {?  
  5 1015 其他货币资金 other monetary capital r#JE7uneT  
  9 1101 交易性金融资产 transaction monetary assets s[NkPh9&  
  11 1121 应收票据 notes receivable [94A?pn[z  
  12 1122 应收账款 Account receivable }L>}_NV\  
  13 1123 预付账款 account prepaid xm b]L:4F  
  14 1131 应收股利 dividend receivable RZ:Yu  
  15 1132 应收利息 accrued interest receivable >K1)XP  
  21 1231 其他应收款 accounts receivable-others fAm^-uq[  
  22 1241 坏账准备 had debts reserve SGre[+m~m  
  28 1401 材料采购 procurement of materials [U]U *x  
  29 1402 在途物资 materials in transit _(5SiK R  
  30 1403 原材料 raw materials  U2  
  32 1406 库存商品 commodity stocks wUW^ O  
  33 1407 发出商品 goods in transit  msM  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Xa=oryDt  
  42 1461 存货跌价准备 reserve against stock price declining L/_h5Q:'W  
  43 1501 待摊费用 fees to be apportioned t*m04* }  
  45 1521 持有至到期投资 hold investment due No>XRG+  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve #wK {G)J  
  47 1523 可供出售金融资产 financial assets available for sale ri1D*CS  
  48 1524 长期股权投资 long-term stock ownership investment c [sydl  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ~ P"@^cq  
  50 1526 投资性房地产 investment real eastate f 5"1WtB  
  51 1531 长期应收款 long-term account receivable ? [l [y$9  
  52 1541 未实现融资收益 unrealized financing income D+P(  
  54 1601 固定资产 permanent assets Ci4`,  
  55 1602 累计折旧 accumulated depreciation #3>o^cN~8k  
  56 1603 固定资产减值准备permanent assets reduction reserve LQ`s>q  
  57 1604 在建工程 construction in process 8om6wALXB  
  58 1605 工程物资 engineer material Wf/r@/ q  
  59 1606 固定资产清理 disposal of fixed assets _VGAh:v  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing jzI70+ E  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing K'%2'd  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture <k!M+}a 9V  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 'i;1n  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture a\>+!Vq  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation T$%r?p(s  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation "s]r"(MX  
  67 1701 无形资产 intangible assets |tIr?nXSW3  
  68 1702 累计摊销 accumulated amortization jj_z#6{  
  69 1703 无形资产减值准备 intangible assets reduction reserve GK .^Gd  
  70 1711 商誉 business reputation qq.M]?Z  
  71 1801 长期待摊费用 long-term deferred expenses -0r 0M )  
  72 1811 递延所得税资产 deferred income tax assets \@;$xdA$  
  73 1901 待处理财产损溢 waiting assets profit and loss y iO!ZT  
  二、负债类 debt group  a?S5 =  
  74 2001 短期借款 short-term loan 4&X D  
  81 2101 交易性金融负债 transaction financial liabilities %c"PMTq(  
  83 2201 应付票据 notes payable V 6I77z  
  84 2202 应付账款 account payable m0QE S  
  85 2205 预收账款 item received in advance k>E^FB=  
  86 2211 应付职工薪酬 employee pay payable CX?q%o2b  
  87 2221 应交税费 tax payable ">cLPXX  
  88 2231 应付股利 dividend payable w^z5O6   
  89 2232 应付利息 interest payable VK*Dm:G0  
  90 2241 其他应付款 other account payable ]<L(r,@,  
  97 2401 预提费用 withholding expenses p[R4!if2  
  98 2411 预计负债 estimated liabilities IR;l{q&`  
  99 2501 递延收益 deferred income ?lq  
  100 2601 长期借款 money borrowed for long term B|pO2d e  
  101 2602 长期债券 long-term bond 60,z!Vv  
  106 2801 长期应付款 long-term account payable DmU,}]#:  
  107 2802 未确认融资费用 unacknowledged financial charges * N>n5B2  
  108 2811 专项应付款 special accounts payable x1]J  
  109 2901 递延所得税负债 deferred income tax liabilities ;\j7jz^uC  
  三、共同类 -]el_:H  
  112 3101 衍生工具 derivative tool EyR~VKbJ'  
  113 3201 套期工具 arbitrage tool Em)U`"j/9  
  114 3202 被套期项目 arbitrage project g>G+?PY  
  四、所有者权益类 [NE|ZL~  
  115 4001 实收资本 paid-up capital ]QKo>7%[  
  116 4002 资本公积 contributed surplus \]C_ul'  
  117 4101 盈余公积 earned surplus Y`F)UwKK  
  119 4103 本年利润 profit for the current year 2[|52+zhc  
  120 4104 利润分配 allocation of profits GWFF.Mo^  
  121 4201 库存股 treasury stock 3LGX ^J<f  
  五、成本类 fF6bEJl3  
  122 5001 生产成本 production cost `eZzYe(N  
  123 5101 制造费用 cost of production ! Gob `# r  
  124 5201 劳务成本 service cost JfD-CoQS'  
  125 5301 研发支出 research and development expenditures {uUV(FzF6  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor OQW%nF9~  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor GuK3EM*_  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor eH HY.^|  
  六、损益类 m`i_O0T  
  129 6001 主营业务收入 main business income  :o~]FVf  
  130 6011 利息收入 金融共用​ interest income financial sharing +YZ*>ki  
  135 6051 其他业务收入 other business income E{;F4wT_@  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance yFoPCA86y  
  137 6101 公允价值变动损益 sound value flexible loss and profit |RjAp.pm  
  138 6111 投资收益 income on investment ^'9.VVyz  
  142 6301 营业外收入 nonrevenue receipt /RVwhA+c  
  143 6401 主营业务成本 main business cost Pi+pQFz5  
  144 6402 其他业务支出 other business expense cWtuI(.  
  145 6405 营业税金及附加 business tariff and annex nuKcq!L  
  146 6411 利息支出 金融共用 interest expense financial sharing CvhVV"n  
  155 6601 销售费用 marketing cost )]}G8A  
  156 6602 管理费用 managing cost !3F3E8%  
  157 6603 财务费用 financial cost a\m_Q{:  
  158 6604 勘探费用 exploration expense o6tPQ (Vi  
  159 6701 资产减值损失 loss from asset devaluation ?f}?I`S,  
  160 6711 营业外支出 nonoperating expense s&hJ[$i  
  161 6801 所得税 income tax QC,fyw\  
  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
谢谢
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