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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
F5om-tzy  
  一、资产类 Y:#kel<  
  1 1001 库存现金 cash on hand MC[ `<W)u  
  2 1002 银行存款 bank deposit >*ha#PE  
  5 1015 其他货币资金 other monetary capital 0|qx/xo|-  
  9 1101 交易性金融资产 transaction monetary assets FN8=YUYK%  
  11 1121 应收票据 notes receivable kfG65aa>_  
  12 1122 应收账款 Account receivable Es ZnGuY  
  13 1123 预付账款 account prepaid >"m@qkh  
  14 1131 应收股利 dividend receivable rA>A=,  
  15 1132 应收利息 accrued interest receivable H_xQ>~b  
  21 1231 其他应收款 accounts receivable-others 7J </7\  
  22 1241 坏账准备 had debts reserve d[qEP6B  
  28 1401 材料采购 procurement of materials UlLM<33_)  
  29 1402 在途物资 materials in transit 8/kx3  
  30 1403 原材料 raw materials R-0_226  
  32 1406 库存商品 commodity stocks 3HDnOl8t  
  33 1407 发出商品 goods in transit Z1qATX Xf  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 4N0W& Dy  
  42 1461 存货跌价准备 reserve against stock price declining W6!4Qyn  
  43 1501 待摊费用 fees to be apportioned r5fz6"  
  45 1521 持有至到期投资 hold investment due LgD {!  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve MSrY*)n!>O  
  47 1523 可供出售金融资产 financial assets available for sale d~xU?)n)  
  48 1524 长期股权投资 long-term stock ownership investment is _ dPc  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Xk$l-Zfse  
  50 1526 投资性房地产 investment real eastate ,EGD8$RA]  
  51 1531 长期应收款 long-term account receivable WP#_qqO  
  52 1541 未实现融资收益 unrealized financing income bl!f5ROS(  
  54 1601 固定资产 permanent assets EY[Q%  
  55 1602 累计折旧 accumulated depreciation o )}<   
  56 1603 固定资产减值准备permanent assets reduction reserve AcfkY m~  
  57 1604 在建工程 construction in process ^QL/m\zq@%  
  58 1605 工程物资 engineer material e*'|iuDrY  
  59 1606 固定资产清理 disposal of fixed assets Z2pN<S{5  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ]oWZ{#r2  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Gh>fp  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 7! A%6  
  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 >stVsFdV)  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 6pdl,5[x-  
  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 GJl@ag5h]!  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation Xxsnpb>  
  67 1701 无形资产 intangible assets )su <Ji*  
  68 1702 累计摊销 accumulated amortization ^5'/ }iR2N  
  69 1703 无形资产减值准备 intangible assets reduction reserve *Yk8Mj^_h  
  70 1711 商誉 business reputation >Qbc(}w  
  71 1801 长期待摊费用 long-term deferred expenses ^J}$y7  
  72 1811 递延所得税资产 deferred income tax assets Dy!bj  
  73 1901 待处理财产损溢 waiting assets profit and loss #SLxNAH  
  二、负债类 debt group =QKgsgLh  
  74 2001 短期借款 short-term loan MnrGD>M@|  
  81 2101 交易性金融负债 transaction financial liabilities :Kc0ak)<n  
  83 2201 应付票据 notes payable gp&& c,  
  84 2202 应付账款 account payable G]NtX4'4  
  85 2205 预收账款 item received in advance UC LjR<}  
  86 2211 应付职工薪酬 employee pay payable oJ;O>J@c  
  87 2221 应交税费 tax payable oTV 8rG  
  88 2231 应付股利 dividend payable _2Xu1q.6~5  
  89 2232 应付利息 interest payable 8KELN(o$ 7  
  90 2241 其他应付款 other account payable I3rnCd(  
  97 2401 预提费用 withholding expenses : R*^Izs=  
  98 2411 预计负债 estimated liabilities pN f9  
  99 2501 递延收益 deferred income [+cnx21{  
  100 2601 长期借款 money borrowed for long term /KvPiQ%  
  101 2602 长期债券 long-term bond ZT6X4 Z  
  106 2801 长期应付款 long-term account payable MHT,rqG  
  107 2802 未确认融资费用 unacknowledged financial charges "drh+oo.  
  108 2811 专项应付款 special accounts payable kpreTeA]  
  109 2901 递延所得税负债 deferred income tax liabilities n#L2cv~Aj"  
  三、共同类 ;F]|HD9  
  112 3101 衍生工具 derivative tool /B?SaKh  
  113 3201 套期工具 arbitrage tool /zP)2q^  
  114 3202 被套期项目 arbitrage project G mUs U{  
  四、所有者权益类 % oL&~6l$  
  115 4001 实收资本 paid-up capital '<W,-i  
  116 4002 资本公积 contributed surplus 'UG}E@G  
  117 4101 盈余公积 earned surplus 'GdlqbX(%  
  119 4103 本年利润 profit for the current year ~JRu MP  
  120 4104 利润分配 allocation of profits 96E7hp !:  
  121 4201 库存股 treasury stock > FcA ,  
  五、成本类 x^#{2}4u  
  122 5001 生产成本 production cost 'e)ze^Jq  
  123 5101 制造费用 cost of production "91At b;hJ  
  124 5201 劳务成本 service cost Ac(irPrD  
  125 5301 研发支出 research and development expenditures TKBK 3N  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor D}/.;]w<[&  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ~U*N'>'=)  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor y!c7y]9__2  
  六、损益类 a1sLRqo8  
  129 6001 主营业务收入 main business income e%0#"6}  
  130 6011 利息收入 金融共用​ interest income financial sharing hA1hE?c`  
  135 6051 其他业务收入 other business income xjk|O;ak  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Dt'e<d Is  
  137 6101 公允价值变动损益 sound value flexible loss and profit 0]w[wc <  
  138 6111 投资收益 income on investment W9m[>-Ew  
  142 6301 营业外收入 nonrevenue receipt | xI_aYv*  
  143 6401 主营业务成本 main business cost jG ;(89QR/  
  144 6402 其他业务支出 other business expense ?,e:c XhE2  
  145 6405 营业税金及附加 business tariff and annex ^F0jI5j).  
  146 6411 利息支出 金融共用 interest expense financial sharing *rKv`nva5  
  155 6601 销售费用 marketing cost <21^{ yt1  
  156 6602 管理费用 managing cost 2DqHqq9m  
  157 6603 财务费用 financial cost z>g& ?vo2  
  158 6604 勘探费用 exploration expense _p2<7x i   
  159 6701 资产减值损失 loss from asset devaluation QAnf xt6  
  160 6711 营业外支出 nonoperating expense Nv]/L +i  
  161 6801 所得税 income tax sW3D ( n  
  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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