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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 TL)O-  
  1 1001 库存现金 cash on hand L$Z(+6m5  
  2 1002 银行存款 bank deposit z]$j7dp  
  5 1015 其他货币资金 other monetary capital WA.\*Nqze  
  9 1101 交易性金融资产 transaction monetary assets ]Bb7(JX  
  11 1121 应收票据 notes receivable 02]xJo  
  12 1122 应收账款 Account receivable "gNK><  
  13 1123 预付账款 account prepaid hK}bj  
  14 1131 应收股利 dividend receivable l@ d gJ  
  15 1132 应收利息 accrued interest receivable %XXkVK`  
  21 1231 其他应收款 accounts receivable-others DQ=N1pft2v  
  22 1241 坏账准备 had debts reserve RyRqH:p)3  
  28 1401 材料采购 procurement of materials Zy wK/D  
  29 1402 在途物资 materials in transit 8tWE=8<  
  30 1403 原材料 raw materials R~B0+:6  
  32 1406 库存商品 commodity stocks hD 46@  
  33 1407 发出商品 goods in transit hZNEv|  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles -%uy63LbHF  
  42 1461 存货跌价准备 reserve against stock price declining 2A$0CUMb  
  43 1501 待摊费用 fees to be apportioned d0C8*ifFO  
  45 1521 持有至到期投资 hold investment due U=o Z.\  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve \kwe51MQ  
  47 1523 可供出售金融资产 financial assets available for sale 5(}H ?  
  48 1524 长期股权投资 long-term stock ownership investment 9|K*G~J  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve m(3);)d  
  50 1526 投资性房地产 investment real eastate CT5Y/E? }  
  51 1531 长期应收款 long-term account receivable 6hbEO-(  
  52 1541 未实现融资收益 unrealized financing income &9k i O  
  54 1601 固定资产 permanent assets ye r> x  
  55 1602 累计折旧 accumulated depreciation NFoZ4R1gy  
  56 1603 固定资产减值准备permanent assets reduction reserve O=O(3Pf>  
  57 1604 在建工程 construction in process Rx. rj~  
  58 1605 工程物资 engineer material -v*x V;[  
  59 1606 固定资产清理 disposal of fixed assets hr lCKL&  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing !=M/j}  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Z oTNm  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture F|]rA*2u  
  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 4ROWz  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Q}uG/HI  
  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 *! u?  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation @c"yAy^t  
  67 1701 无形资产 intangible assets gO{W#%  
  68 1702 累计摊销 accumulated amortization vXPuyR<J  
  69 1703 无形资产减值准备 intangible assets reduction reserve U3q5^{0d/  
  70 1711 商誉 business reputation ~M[>m~8  
  71 1801 长期待摊费用 long-term deferred expenses $PfV<Yj'B  
  72 1811 递延所得税资产 deferred income tax assets  'O1.6*K  
  73 1901 待处理财产损溢 waiting assets profit and loss lIy/;hIc  
  二、负债类 debt group HU3Vv<lz  
  74 2001 短期借款 short-term loan 7dhn'TW  
  81 2101 交易性金融负债 transaction financial liabilities L9'-  
  83 2201 应付票据 notes payable .5k^f5a  
  84 2202 应付账款 account payable Y_shy6" KH  
  85 2205 预收账款 item received in advance JE%i-UVH+;  
  86 2211 应付职工薪酬 employee pay payable y84XoDQ  
  87 2221 应交税费 tax payable wG6FS  
  88 2231 应付股利 dividend payable i0& ) N,5_  
  89 2232 应付利息 interest payable 3&'R1~Vh  
  90 2241 其他应付款 other account payable "11j$E9#\n  
  97 2401 预提费用 withholding expenses &1$8q0  
  98 2411 预计负债 estimated liabilities w\v&3T   
  99 2501 递延收益 deferred income tYI]=:  
  100 2601 长期借款 money borrowed for long term { ;' :h  
  101 2602 长期债券 long-term bond |x[$3R1@  
  106 2801 长期应付款 long-term account payable ht$ WF  
  107 2802 未确认融资费用 unacknowledged financial charges B#H2RTc  
  108 2811 专项应付款 special accounts payable R^?PAHE 7  
  109 2901 递延所得税负债 deferred income tax liabilities {G]`1Q1DR  
  三、共同类 H.;yLL=  
  112 3101 衍生工具 derivative tool z 5I^0'  
  113 3201 套期工具 arbitrage tool $AC e\R/%  
  114 3202 被套期项目 arbitrage project {N@Y<=+:  
  四、所有者权益类 K/A ? ]y  
  115 4001 实收资本 paid-up capital Uc>LFX& -B  
  116 4002 资本公积 contributed surplus 0<"tl0p_  
  117 4101 盈余公积 earned surplus YmA) @1@U  
  119 4103 本年利润 profit for the current year kOzt"t&  
  120 4104 利润分配 allocation of profits E- [:. &  
  121 4201 库存股 treasury stock i!ds{`d  
  五、成本类 fzOMX z  
  122 5001 生产成本 production cost 2tlO"c:_/  
  123 5101 制造费用 cost of production o|BFvhg  
  124 5201 劳务成本 service cost JiUT\ y  
  125 5301 研发支出 research and development expenditures >pJ6{Ip  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Xd5! Ti}  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor (h%|;9tF  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor =`ywd]\7  
  六、损益类 s:G [Em1  
  129 6001 主营业务收入 main business income U0ns3LirP  
  130 6011 利息收入 金融共用​ interest income financial sharing cKSfqqPm$"  
  135 6051 其他业务收入 other business income nN!vgn j  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance [cY?!Qd 0  
  137 6101 公允价值变动损益 sound value flexible loss and profit " -<}C%C  
  138 6111 投资收益 income on investment >J?jr&i  
  142 6301 营业外收入 nonrevenue receipt )62q|c9F  
  143 6401 主营业务成本 main business cost Zt7hzW  
  144 6402 其他业务支出 other business expense t P At?  
  145 6405 营业税金及附加 business tariff and annex Rqt[D @;m  
  146 6411 利息支出 金融共用 interest expense financial sharing >zN" z)  
  155 6601 销售费用 marketing cost kz3?j<  
  156 6602 管理费用 managing cost D'Jm!Ap  
  157 6603 财务费用 financial cost z1)$  
  158 6604 勘探费用 exploration expense m.|qVN  
  159 6701 资产减值损失 loss from asset devaluation Bl:{p>-q  
  160 6711 营业外支出 nonoperating expense O>kXysMv>  
  161 6801 所得税 income tax o x03c   
  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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