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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 V;$lgTs|'  
  1 1001 库存现金 cash on hand )j](_kvK  
  2 1002 银行存款 bank deposit ][3 "xP  
  5 1015 其他货币资金 other monetary capital k:f Rk<C  
  9 1101 交易性金融资产 transaction monetary assets /Mv'fich(  
  11 1121 应收票据 notes receivable F)C8LH  
  12 1122 应收账款 Account receivable CXa$QSu>  
  13 1123 预付账款 account prepaid / )~M cP3  
  14 1131 应收股利 dividend receivable b+kb7  
  15 1132 应收利息 accrued interest receivable =Oy,S X  
  21 1231 其他应收款 accounts receivable-others \-^3Pe,  
  22 1241 坏账准备 had debts reserve pcE.  
  28 1401 材料采购 procurement of materials I)clGMS,  
  29 1402 在途物资 materials in transit 1!~9%=%  
  30 1403 原材料 raw materials *{uu_ O  
  32 1406 库存商品 commodity stocks qFay]V(O|  
  33 1407 发出商品 goods in transit 1*XqwBV  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles  BzDS  
  42 1461 存货跌价准备 reserve against stock price declining M:ttzsd  
  43 1501 待摊费用 fees to be apportioned dG1qrh9_-  
  45 1521 持有至到期投资 hold investment due p0Vw@R=  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ~`y6YIJ3  
  47 1523 可供出售金融资产 financial assets available for sale  '{),gV.  
  48 1524 长期股权投资 long-term stock ownership investment kM.zX|_  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ;lGjj9we>  
  50 1526 投资性房地产 investment real eastate wDn5|F}i&  
  51 1531 长期应收款 long-term account receivable b(wiJ&t  
  52 1541 未实现融资收益 unrealized financing income W)KV"A3C  
  54 1601 固定资产 permanent assets \hg12],#:@  
  55 1602 累计折旧 accumulated depreciation HR4^+x  
  56 1603 固定资产减值准备permanent assets reduction reserve Yt&^ i(  
  57 1604 在建工程 construction in process 'Ic$p>  
  58 1605 工程物资 engineer material $N~8 ^6  
  59 1606 固定资产清理 disposal of fixed assets +ft?aB@  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ;#AV~Y- s  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing <=WQs2  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 7uYJ _R  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture ?]:3` ;h3  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture *\emRI>  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation "/K44(^  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation vuHqOAFNs  
  67 1701 无形资产 intangible assets hW(Mf  
  68 1702 累计摊销 accumulated amortization d>2>mT$U  
  69 1703 无形资产减值准备 intangible assets reduction reserve &P rx=L`  
  70 1711 商誉 business reputation Q~nc:eWD  
  71 1801 长期待摊费用 long-term deferred expenses > xT8[  
  72 1811 递延所得税资产 deferred income tax assets (R{W Jjj  
  73 1901 待处理财产损溢 waiting assets profit and loss tip\vS)  
  二、负债类 debt group Ok9XC <Xu  
  74 2001 短期借款 short-term loan L\pe  
  81 2101 交易性金融负债 transaction financial liabilities #5F\zeo@F?  
  83 2201 应付票据 notes payable moh7:g  
  84 2202 应付账款 account payable K"eW.$  
  85 2205 预收账款 item received in advance oTZNW  
  86 2211 应付职工薪酬 employee pay payable ~i(X{ ^,3  
  87 2221 应交税费 tax payable  kf';"  
  88 2231 应付股利 dividend payable q45Hmz  
  89 2232 应付利息 interest payable sk 9*3d5I  
  90 2241 其他应付款 other account payable Ue! &Vm  
  97 2401 预提费用 withholding expenses ;: f.a(~c  
  98 2411 预计负债 estimated liabilities MC^H N w  
  99 2501 递延收益 deferred income >o sY?9  
  100 2601 长期借款 money borrowed for long term s~,Ypo?  
  101 2602 长期债券 long-term bond OQA}+XO  
  106 2801 长期应付款 long-term account payable UE5T%zd/  
  107 2802 未确认融资费用 unacknowledged financial charges FgLV>#)-  
  108 2811 专项应付款 special accounts payable +g%kr~w=  
  109 2901 递延所得税负债 deferred income tax liabilities LJ9^:U  
  三、共同类 $0 eyp]XC\  
  112 3101 衍生工具 derivative tool `|[Q]+Mx  
  113 3201 套期工具 arbitrage tool {U>B\D  
  114 3202 被套期项目 arbitrage project p1q"[)WVn^  
  四、所有者权益类 I!~5.  
  115 4001 实收资本 paid-up capital Ab/ gY$l  
  116 4002 资本公积 contributed surplus YP/BX52 v  
  117 4101 盈余公积 earned surplus "1t%J7c_  
  119 4103 本年利润 profit for the current year wUv Zc  
  120 4104 利润分配 allocation of profits uL`;KD  
  121 4201 库存股 treasury stock xM 'bb5  
  五、成本类 4u0=/pfi[  
  122 5001 生产成本 production cost Ru `&>E  
  123 5101 制造费用 cost of production ~J)_S' #  
  124 5201 劳务成本 service cost h@&& .S`B  
  125 5301 研发支出 research and development expenditures '(r/@%=U  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor wknX\,`Q  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor OW ;]= k/(  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor To.CY^M  
  六、损益类 B|zJrz0q3  
  129 6001 主营业务收入 main business income ( $A0b  
  130 6011 利息收入 金融共用​ interest income financial sharing +iY.YV  
  135 6051 其他业务收入 other business income  8c3Qd  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance j#rjYiYKy  
  137 6101 公允价值变动损益 sound value flexible loss and profit },lHa!<^  
  138 6111 投资收益 income on investment ci a'h_w  
  142 6301 营业外收入 nonrevenue receipt Wxx? iW ,  
  143 6401 主营业务成本 main business cost Bvb.N$G  
  144 6402 其他业务支出 other business expense Dk[m)]w\  
  145 6405 营业税金及附加 business tariff and annex ] 3nka$wA*  
  146 6411 利息支出 金融共用 interest expense financial sharing @9Rg g9r  
  155 6601 销售费用 marketing cost }rRf4te  
  156 6602 管理费用 managing cost ~.;+uH<i  
  157 6603 财务费用 financial cost cks53/Z  
  158 6604 勘探费用 exploration expense z|E/pm$^  
  159 6701 资产减值损失 loss from asset devaluation L|A}A[P  
  160 6711 营业外支出 nonoperating expense )RG@D\t,  
  161 6801 所得税 income tax I&%{%*y  
  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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