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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 A p 3B'  
  1 1001 库存现金 cash on hand ^V7)V)Z;0  
  2 1002 银行存款 bank deposit ND/oKM+?  
  5 1015 其他货币资金 other monetary capital -j@IDd7  
  9 1101 交易性金融资产 transaction monetary assets _UY=y^ c0>  
  11 1121 应收票据 notes receivable S4rm K&  
  12 1122 应收账款 Account receivable 9v1Snr  
  13 1123 预付账款 account prepaid v5&W)F  
  14 1131 应收股利 dividend receivable N36B*9m&p  
  15 1132 应收利息 accrued interest receivable qTN30(x2  
  21 1231 其他应收款 accounts receivable-others s<oT,SPt  
  22 1241 坏账准备 had debts reserve P<;Puww/  
  28 1401 材料采购 procurement of materials |XMWi/p  
  29 1402 在途物资 materials in transit e7tio!  
  30 1403 原材料 raw materials "1`w>(=  
  32 1406 库存商品 commodity stocks >qUD_U3A  
  33 1407 发出商品 goods in transit ..w$p-1  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles wL}X~Xa3i  
  42 1461 存货跌价准备 reserve against stock price declining ":qS9vW  
  43 1501 待摊费用 fees to be apportioned 9< S  
  45 1521 持有至到期投资 hold investment due #V$sb1u  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve -:~z,F  
  47 1523 可供出售金融资产 financial assets available for sale k=G c#SD5_  
  48 1524 长期股权投资 long-term stock ownership investment (j(9'DjP  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve MO|Pv j~[  
  50 1526 投资性房地产 investment real eastate r?dkE=B  
  51 1531 长期应收款 long-term account receivable PZ#aq~>w  
  52 1541 未实现融资收益 unrealized financing income a54S,}|  
  54 1601 固定资产 permanent assets [&l+Ve(  
  55 1602 累计折旧 accumulated depreciation G&`5o*).bb  
  56 1603 固定资产减值准备permanent assets reduction reserve b< []z,  
  57 1604 在建工程 construction in process K)}Vr8,V  
  58 1605 工程物资 engineer material g|h;*  
  59 1606 固定资产清理 disposal of fixed assets q^7=/d8  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 19RbIG/X  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing s@Loax6@B  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Do5{t'm3  
  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 ~}SQLYy7Z  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture c8HETs1  
  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 kBY#= e).  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation c(Fo-4K  
  67 1701 无形资产 intangible assets ]\]mwvLT  
  68 1702 累计摊销 accumulated amortization _@VKWU$$  
  69 1703 无形资产减值准备 intangible assets reduction reserve ca,c+5  
  70 1711 商誉 business reputation #a'CoJs   
  71 1801 长期待摊费用 long-term deferred expenses *Wcq'S  
  72 1811 递延所得税资产 deferred income tax assets l{VJaZ $M  
  73 1901 待处理财产损溢 waiting assets profit and loss uKB V`I  
  二、负债类 debt group FI)0.p  
  74 2001 短期借款 short-term loan Yp8XZ 3  
  81 2101 交易性金融负债 transaction financial liabilities ]BTISaL-R  
  83 2201 应付票据 notes payable woN d7`C}7  
  84 2202 应付账款 account payable ?%/*F<UVQ  
  85 2205 预收账款 item received in advance AJ6O>Euq  
  86 2211 应付职工薪酬 employee pay payable V#c=O}  
  87 2221 应交税费 tax payable ie7TO{W  
  88 2231 应付股利 dividend payable [|YJg]i-  
  89 2232 应付利息 interest payable ,S~A]uH'  
  90 2241 其他应付款 other account payable 6)FM83zk)K  
  97 2401 预提费用 withholding expenses yA`,ns&n  
  98 2411 预计负债 estimated liabilities f917F.1 I  
  99 2501 递延收益 deferred income Xob(4  
  100 2601 长期借款 money borrowed for long term QqcAmp  
  101 2602 长期债券 long-term bond @v.?z2h  
  106 2801 长期应付款 long-term account payable W;U<,g '  
  107 2802 未确认融资费用 unacknowledged financial charges qSaCl6[Do  
  108 2811 专项应付款 special accounts payable maV*+!\  
  109 2901 递延所得税负债 deferred income tax liabilities =H^~"16  
  三、共同类 5z" X>!?^  
  112 3101 衍生工具 derivative tool 9'KOc5@l^  
  113 3201 套期工具 arbitrage tool 5 L-6@@/  
  114 3202 被套期项目 arbitrage project ENf(E9O  
  四、所有者权益类 Qr?(2t#  
  115 4001 实收资本 paid-up capital -NDB.~E^DJ  
  116 4002 资本公积 contributed surplus '%a:L^a?  
  117 4101 盈余公积 earned surplus P_gai7Xg  
  119 4103 本年利润 profit for the current year 1W9uWkk_d  
  120 4104 利润分配 allocation of profits u0$}VO5/a  
  121 4201 库存股 treasury stock  AZ-JaE  
  五、成本类 nrM-\'  
  122 5001 生产成本 production cost v,US4C|^3i  
  123 5101 制造费用 cost of production j'UW gwB  
  124 5201 劳务成本 service cost Ihl]"76q/  
  125 5301 研发支出 research and development expenditures =CaSd|   
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor $tK/3  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 2}5@: cwR+  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor qf%p#+:B3  
  六、损益类 5L\Im ^  
  129 6001 主营业务收入 main business income 1#2L9Bi  
  130 6011 利息收入 金融共用​ interest income financial sharing gNh4c{Al9  
  135 6051 其他业务收入 other business income F_V/&OV  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 0rc'SEl  
  137 6101 公允价值变动损益 sound value flexible loss and profit YH-W{].  
  138 6111 投资收益 income on investment -?ebkHe  
  142 6301 营业外收入 nonrevenue receipt =z}M(<G  
  143 6401 主营业务成本 main business cost <In+V  
  144 6402 其他业务支出 other business expense MnptC 1N  
  145 6405 营业税金及附加 business tariff and annex `,FhCT5  
  146 6411 利息支出 金融共用 interest expense financial sharing Q*/jQC  
  155 6601 销售费用 marketing cost P> 7PO~E.  
  156 6602 管理费用 managing cost ?6:e%YT  
  157 6603 财务费用 financial cost K !gocNOf  
  158 6604 勘探费用 exploration expense `L.nj6F  
  159 6701 资产减值损失 loss from asset devaluation ) =|8%IrB  
  160 6711 营业外支出 nonoperating expense D]K?ntS[*  
  161 6801 所得税 income tax 2*zMLI0.  
  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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