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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 _ZFEo< `'  
  1 1001 库存现金 cash on hand +xU({/  
  2 1002 银行存款 bank deposit vJ=Q{_D=\  
  5 1015 其他货币资金 other monetary capital t89Tt@cf  
  9 1101 交易性金融资产 transaction monetary assets "y&`,s5}  
  11 1121 应收票据 notes receivable FKu8R%9xn%  
  12 1122 应收账款 Account receivable N$IA~)  
  13 1123 预付账款 account prepaid  X(X[v]  
  14 1131 应收股利 dividend receivable wT6zeEV~*  
  15 1132 应收利息 accrued interest receivable 6]d]0TW_  
  21 1231 其他应收款 accounts receivable-others m&gB;g3:  
  22 1241 坏账准备 had debts reserve Uc'}y!R  
  28 1401 材料采购 procurement of materials {\%I;2X  
  29 1402 在途物资 materials in transit >5: O%zQ@  
  30 1403 原材料 raw materials l v hJ  
  32 1406 库存商品 commodity stocks s</q T6@  
  33 1407 发出商品 goods in transit ;H.V-~:P)  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles mfaU_ Vo&  
  42 1461 存货跌价准备 reserve against stock price declining dpsc gW{M  
  43 1501 待摊费用 fees to be apportioned D9A%8o  
  45 1521 持有至到期投资 hold investment due LybaE~=  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve %K-8DL8|(  
  47 1523 可供出售金融资产 financial assets available for sale FE&:?  
  48 1524 长期股权投资 long-term stock ownership investment i!e8-gVMP&  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve C!Srv 7  
  50 1526 投资性房地产 investment real eastate A)>#n)  
  51 1531 长期应收款 long-term account receivable J-,ocO  
  52 1541 未实现融资收益 unrealized financing income oD9n5/ozo  
  54 1601 固定资产 permanent assets ow{.iv\,u  
  55 1602 累计折旧 accumulated depreciation 0 }od Q#  
  56 1603 固定资产减值准备permanent assets reduction reserve |g)>6+?]W  
  57 1604 在建工程 construction in process RK &>!^  
  58 1605 工程物资 engineer material /\h*v!:  
  59 1606 固定资产清理 disposal of fixed assets  e]1Zey  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing lV %1I@[M  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Q=xXj'W-  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ""a$[[ %WC  
  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 S#y[_C?H  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture W_JO~P  
  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 J;8 d-R5  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ;-kDJ i  
  67 1701 无形资产 intangible assets C` ky=  
  68 1702 累计摊销 accumulated amortization /B~[,ES@1  
  69 1703 无形资产减值准备 intangible assets reduction reserve usD@4!PoA  
  70 1711 商誉 business reputation Pap6JR{7  
  71 1801 长期待摊费用 long-term deferred expenses >>$`]]7  
  72 1811 递延所得税资产 deferred income tax assets ybE 2N  
  73 1901 待处理财产损溢 waiting assets profit and loss l[ $bn!_ e  
  二、负债类 debt group ?`rAO# 1  
  74 2001 短期借款 short-term loan tOLcnWt   
  81 2101 交易性金融负债 transaction financial liabilities ][v]Nk  
  83 2201 应付票据 notes payable )j>U4a  
  84 2202 应付账款 account payable o#,^7ln  
  85 2205 预收账款 item received in advance s{yw1:  
  86 2211 应付职工薪酬 employee pay payable o?hr>b  
  87 2221 应交税费 tax payable !h7.xl OpN  
  88 2231 应付股利 dividend payable @:9Gs!!  
  89 2232 应付利息 interest payable ) B0%"0?`8  
  90 2241 其他应付款 other account payable poxF`a6e+  
  97 2401 预提费用 withholding expenses .Lna\Bv  
  98 2411 预计负债 estimated liabilities 4$pV;xV  
  99 2501 递延收益 deferred income ={zTQ+7S`  
  100 2601 长期借款 money borrowed for long term ji1vLu4|t  
  101 2602 长期债券 long-term bond R~k`KuY@!  
  106 2801 长期应付款 long-term account payable </`\3t  
  107 2802 未确认融资费用 unacknowledged financial charges SI+Uq(k  
  108 2811 专项应付款 special accounts payable r.\L@Y<  
  109 2901 递延所得税负债 deferred income tax liabilities X$ ZVY2  
  三、共同类 7<] EH:9  
  112 3101 衍生工具 derivative tool ` z0q:ME  
  113 3201 套期工具 arbitrage tool ?e<2'\5v  
  114 3202 被套期项目 arbitrage project V>`ANZ4  
  四、所有者权益类 V+O,y9  
  115 4001 实收资本 paid-up capital ?l^Xauk4Pj  
  116 4002 资本公积 contributed surplus =#S.t:HQ*  
  117 4101 盈余公积 earned surplus \xCCJWek  
  119 4103 本年利润 profit for the current year Z%qtAPd  
  120 4104 利润分配 allocation of profits =,#--1R7g  
  121 4201 库存股 treasury stock YiDOV)  
  五、成本类 g=56|G7n  
  122 5001 生产成本 production cost i9DD)Y<  
  123 5101 制造费用 cost of production 8'8`xu$  
  124 5201 劳务成本 service cost Zob/H+]  
  125 5301 研发支出 research and development expenditures sjg`4^!wDD  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Lr$M k#'B  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor V^5d5Ao  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor aIV / c  
  六、损益类 _y^r==  
  129 6001 主营业务收入 main business income 1^}I?PbqV  
  130 6011 利息收入 金融共用​ interest income financial sharing TB! I  
  135 6051 其他业务收入 other business income rQVX^  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance WYUDD_m  
  137 6101 公允价值变动损益 sound value flexible loss and profit @a?7D;+<  
  138 6111 投资收益 income on investment *7jz(iX  
  142 6301 营业外收入 nonrevenue receipt 5FoZ$I  
  143 6401 主营业务成本 main business cost 4\Y5RfLB_  
  144 6402 其他业务支出 other business expense ^Fco 'nlM  
  145 6405 营业税金及附加 business tariff and annex LZRg%3.E  
  146 6411 利息支出 金融共用 interest expense financial sharing TQF+aP8[L  
  155 6601 销售费用 marketing cost 4 V')FGB$  
  156 6602 管理费用 managing cost sI!H=bp-8  
  157 6603 财务费用 financial cost 67II9\/  
  158 6604 勘探费用 exploration expense IT_I.5*A2  
  159 6701 资产减值损失 loss from asset devaluation (?na|yd  
  160 6711 营业外支出 nonoperating expense kO}&Oi,?  
  161 6801 所得税 income tax LKu\Mh|  
  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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