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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 }BUm}.-{u,  
  1 1001 库存现金 cash on hand ^;9<7 h[l  
  2 1002 银行存款 bank deposit ;Nw)z S  
  5 1015 其他货币资金 other monetary capital sU+8'&vBp  
  9 1101 交易性金融资产 transaction monetary assets 2 :4o`o  
  11 1121 应收票据 notes receivable rb*0YCi  
  12 1122 应收账款 Account receivable %>y`VN D  
  13 1123 预付账款 account prepaid nMJ( tQ  
  14 1131 应收股利 dividend receivable 6M ;lD5(>  
  15 1132 应收利息 accrued interest receivable ["#H/L]3  
  21 1231 其他应收款 accounts receivable-others kTcW=AXu  
  22 1241 坏账准备 had debts reserve Qr_0 L  
  28 1401 材料采购 procurement of materials ^?2zoS#iw  
  29 1402 在途物资 materials in transit XtQwLH+F  
  30 1403 原材料 raw materials (hBph+  
  32 1406 库存商品 commodity stocks 8Vjv #pm  
  33 1407 发出商品 goods in transit qg/FI#r  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ify48]  
  42 1461 存货跌价准备 reserve against stock price declining }4T`)  
  43 1501 待摊费用 fees to be apportioned {b '  
  45 1521 持有至到期投资 hold investment due E4'z  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 'd|!Hr<2  
  47 1523 可供出售金融资产 financial assets available for sale D~bx'Wr+  
  48 1524 长期股权投资 long-term stock ownership investment l^^Z}3^Rk  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve A 0Q`Aqs  
  50 1526 投资性房地产 investment real eastate V!(7=ku!`  
  51 1531 长期应收款 long-term account receivable }d>Xh8:%)  
  52 1541 未实现融资收益 unrealized financing income A.mFa1lH  
  54 1601 固定资产 permanent assets  ^We}i  
  55 1602 累计折旧 accumulated depreciation ~ MsHV%  
  56 1603 固定资产减值准备permanent assets reduction reserve g j iFpW4  
  57 1604 在建工程 construction in process ,zuS)?  
  58 1605 工程物资 engineer material <d"nz:e  
  59 1606 固定资产清理 disposal of fixed assets &Z3%UOY  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 3d]~e  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing "iGQ1#6|d  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Ir-QD !!<  
  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 1V9AnzwX  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture gKcBx6G Q  
  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 Hj(K* z  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation *~YdL7f)J  
  67 1701 无形资产 intangible assets \#]C !JQ  
  68 1702 累计摊销 accumulated amortization 8AuE:=?,,  
  69 1703 无形资产减值准备 intangible assets reduction reserve %t$KVV  
  70 1711 商誉 business reputation IN@o9pUjV  
  71 1801 长期待摊费用 long-term deferred expenses m+(g.mvK>  
  72 1811 递延所得税资产 deferred income tax assets .jg@UAK  
  73 1901 待处理财产损溢 waiting assets profit and loss zRd.!Rv  
  二、负债类 debt group <;yS&8  
  74 2001 短期借款 short-term loan )-o jm$  
  81 2101 交易性金融负债 transaction financial liabilities pg!MtuC}  
  83 2201 应付票据 notes payable J< 0d"'  
  84 2202 应付账款 account payable #t;]s<  
  85 2205 预收账款 item received in advance OjAdY\ ]1  
  86 2211 应付职工薪酬 employee pay payable V ?'p E  
  87 2221 应交税费 tax payable c~~4eia)  
  88 2231 应付股利 dividend payable V9SL96'[I  
  89 2232 应付利息 interest payable _3D9>8tzE7  
  90 2241 其他应付款 other account payable iqdU?&.;  
  97 2401 预提费用 withholding expenses k \qFWFR  
  98 2411 预计负债 estimated liabilities :<bhQY  
  99 2501 递延收益 deferred income X(eW +,H  
  100 2601 长期借款 money borrowed for long term BgD3P.;[  
  101 2602 长期债券 long-term bond f^* Yqa  
  106 2801 长期应付款 long-term account payable |pv$],&&:  
  107 2802 未确认融资费用 unacknowledged financial charges /g. c( -#]  
  108 2811 专项应付款 special accounts payable 7V8k =  
  109 2901 递延所得税负债 deferred income tax liabilities `A%WCd60Tc  
  三、共同类 VBix8|  
  112 3101 衍生工具 derivative tool W7'<Jom|?  
  113 3201 套期工具 arbitrage tool ?>U=bA  
  114 3202 被套期项目 arbitrage project kS &>g  
  四、所有者权益类 Hi=</ Wy;  
  115 4001 实收资本 paid-up capital mv#hy  
  116 4002 资本公积 contributed surplus |&{S ~^$  
  117 4101 盈余公积 earned surplus J _dgP[  
  119 4103 本年利润 profit for the current year LEeA ,Y  
  120 4104 利润分配 allocation of profits ^\Z+Xq1~/  
  121 4201 库存股 treasury stock 9Q}g Vqn  
  五、成本类 Y%kOq`uT=n  
  122 5001 生产成本 production cost %cg | KB"l  
  123 5101 制造费用 cost of production EpNN!s=Q  
  124 5201 劳务成本 service cost FG[rH]   
  125 5301 研发支出 research and development expenditures U;WwEta ]  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ZLxa|R7  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor HV)aVkr/&  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 8U(o@1PT  
  六、损益类 .4R.$`z4  
  129 6001 主营业务收入 main business income lH`TF_  
  130 6011 利息收入 金融共用​ interest income financial sharing ~G @YA8}  
  135 6051 其他业务收入 other business income =?0v,;F9|  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance jk&xzJH.  
  137 6101 公允价值变动损益 sound value flexible loss and profit KcpYHWCa.  
  138 6111 投资收益 income on investment ,8Po _[  
  142 6301 营业外收入 nonrevenue receipt ~WTkX(\  
  143 6401 主营业务成本 main business cost 2/r8 % Sq  
  144 6402 其他业务支出 other business expense bY.VNA  
  145 6405 营业税金及附加 business tariff and annex d8vf kV B  
  146 6411 利息支出 金融共用 interest expense financial sharing z2t+1 In,  
  155 6601 销售费用 marketing cost O+|C<;K  
  156 6602 管理费用 managing cost J_Tz\bZ3)  
  157 6603 财务费用 financial cost Ms,MXJtH  
  158 6604 勘探费用 exploration expense &l7E|.JE  
  159 6701 资产减值损失 loss from asset devaluation KS93v9|  
  160 6711 营业外支出 nonoperating expense 6QY;t:/<  
  161 6801 所得税 income tax Uzzm2OS`  
  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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