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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 J>+~//C  
  1 1001 库存现金 cash on hand '.XR,\g>  
  2 1002 银行存款 bank deposit xHlO~:Lc  
  5 1015 其他货币资金 other monetary capital oK2jPP  
  9 1101 交易性金融资产 transaction monetary assets F^cu !-L  
  11 1121 应收票据 notes receivable `OWwqLoeA  
  12 1122 应收账款 Account receivable 6KX/Yj~B  
  13 1123 预付账款 account prepaid 8 HD I]  
  14 1131 应收股利 dividend receivable Shu=oweJ  
  15 1132 应收利息 accrued interest receivable F441K,I  
  21 1231 其他应收款 accounts receivable-others U)_x(B3d/  
  22 1241 坏账准备 had debts reserve LP}'upv  
  28 1401 材料采购 procurement of materials &[[Hfs2:-]  
  29 1402 在途物资 materials in transit W'5c%SI  
  30 1403 原材料 raw materials %p^`,b}  
  32 1406 库存商品 commodity stocks ;@<e]Ft  
  33 1407 发出商品 goods in transit e @|uG%  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles VW**N}1#C  
  42 1461 存货跌价准备 reserve against stock price declining T{*!.+E  
  43 1501 待摊费用 fees to be apportioned h?vt6t9  
  45 1521 持有至到期投资 hold investment due 9Hs5u Be  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ?b?YiK&yz  
  47 1523 可供出售金融资产 financial assets available for sale 9@YhAj   
  48 1524 长期股权投资 long-term stock ownership investment b5l;bXp]  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Bv^5L>JZ/  
  50 1526 投资性房地产 investment real eastate YvFt*t  
  51 1531 长期应收款 long-term account receivable kp,$ NfD  
  52 1541 未实现融资收益 unrealized financing income gnw?Y 2  
  54 1601 固定资产 permanent assets v3r<kNW_  
  55 1602 累计折旧 accumulated depreciation 'CvV Kt k  
  56 1603 固定资产减值准备permanent assets reduction reserve d-B,)$zE  
  57 1604 在建工程 construction in process Q&&oP:4~X*  
  58 1605 工程物资 engineer material dz )(~@tgz  
  59 1606 固定资产清理 disposal of fixed assets =m?x5G^  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing et@<MU@ `  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 3d(:Y6D)  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture {\n?IGP?wd  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture le~p2l#e   
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture /Hyi /D{W  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation +w(B9rH  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation )8V=!73   
  67 1701 无形资产 intangible assets 1-8 G2e  
  68 1702 累计摊销 accumulated amortization OTWp,$YA=  
  69 1703 无形资产减值准备 intangible assets reduction reserve h:<?)g~U  
  70 1711 商誉 business reputation .\"8H1I\T  
  71 1801 长期待摊费用 long-term deferred expenses Jmun^Q/h  
  72 1811 递延所得税资产 deferred income tax assets lT;uL~j  
  73 1901 待处理财产损溢 waiting assets profit and loss GNoUn7Y  
  二、负债类 debt group q'`LwAU}  
  74 2001 短期借款 short-term loan 1oL3y;>iL  
  81 2101 交易性金融负债 transaction financial liabilities $u::(s} x<  
  83 2201 应付票据 notes payable oN=>U"<\1  
  84 2202 应付账款 account payable otdm r w|  
  85 2205 预收账款 item received in advance A{ . A1  
  86 2211 应付职工薪酬 employee pay payable ed$w5dv  
  87 2221 应交税费 tax payable =$\9t$A  
  88 2231 应付股利 dividend payable 9+I /b l4  
  89 2232 应付利息 interest payable X`fer%`  
  90 2241 其他应付款 other account payable fmv,)UP  
  97 2401 预提费用 withholding expenses *Jg&:(#}<J  
  98 2411 预计负债 estimated liabilities >4nQ&b.u  
  99 2501 递延收益 deferred income /2:s g1  
  100 2601 长期借款 money borrowed for long term 4ms"mIt  
  101 2602 长期债券 long-term bond 6sNw#pqh  
  106 2801 长期应付款 long-term account payable sQLjb8!7  
  107 2802 未确认融资费用 unacknowledged financial charges sQMfU{S /  
  108 2811 专项应付款 special accounts payable WO[O0!X  
  109 2901 递延所得税负债 deferred income tax liabilities f^G-ba  
  三、共同类 \?"kT}..  
  112 3101 衍生工具 derivative tool F_nXsKem  
  113 3201 套期工具 arbitrage tool X1^Q1?0  
  114 3202 被套期项目 arbitrage project TECp!`)j"  
  四、所有者权益类 mD;ioaE  
  115 4001 实收资本 paid-up capital c2fw;)j&X  
  116 4002 资本公积 contributed surplus &L r~x#Wx  
  117 4101 盈余公积 earned surplus 4 z,/0  
  119 4103 本年利润 profit for the current year b-YmS=*  
  120 4104 利润分配 allocation of profits m Q^SpK #  
  121 4201 库存股 treasury stock O<y65#68Z  
  五、成本类 3shd0q<  
  122 5001 生产成本 production cost |F&02 f!]@  
  123 5101 制造费用 cost of production !3 zN [@w,  
  124 5201 劳务成本 service cost _tpOVw4I  
  125 5301 研发支出 research and development expenditures G@scz!Nt  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor UZJ#/x5F  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 0t 6DD  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor W'R^GIHs  
  六、损益类 6T%5<I*&3s  
  129 6001 主营业务收入 main business income S%df'bh$  
  130 6011 利息收入 金融共用​ interest income financial sharing "0J;H#Y"#  
  135 6051 其他业务收入 other business income zB'_YwW  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance | &/_{T  
  137 6101 公允价值变动损益 sound value flexible loss and profit $Ao' mT  
  138 6111 投资收益 income on investment RhkTN'vO  
  142 6301 营业外收入 nonrevenue receipt 4X5KrecNr  
  143 6401 主营业务成本 main business cost m[s$)-T  
  144 6402 其他业务支出 other business expense {pC$jd>T  
  145 6405 营业税金及附加 business tariff and annex B{>x  
  146 6411 利息支出 金融共用 interest expense financial sharing [R<>3}50Y  
  155 6601 销售费用 marketing cost Z=(Tq1t  
  156 6602 管理费用 managing cost bRK\Tua 6  
  157 6603 财务费用 financial cost r\FduyOXv  
  158 6604 勘探费用 exploration expense hpYW1kfQl  
  159 6701 资产减值损失 loss from asset devaluation X}`39r.  
  160 6711 营业外支出 nonoperating expense XzPUll;ZU  
  161 6801 所得税 income tax Gyb|{G_  
  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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