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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 (0g@Z `r  
  1 1001 库存现金 cash on hand glbU\K> >  
  2 1002 银行存款 bank deposit +FRXTku(  
  5 1015 其他货币资金 other monetary capital LRW7_XYz  
  9 1101 交易性金融资产 transaction monetary assets lPFT)>(+@  
  11 1121 应收票据 notes receivable zFmoo4P/  
  12 1122 应收账款 Account receivable 23 BzD^2a  
  13 1123 预付账款 account prepaid wy eiz7  
  14 1131 应收股利 dividend receivable Jf{6'Ub  
  15 1132 应收利息 accrued interest receivable _ #288`bU  
  21 1231 其他应收款 accounts receivable-others ^\Gaf5{  
  22 1241 坏账准备 had debts reserve DfgqB3U[  
  28 1401 材料采购 procurement of materials v@TP_Ka  
  29 1402 在途物资 materials in transit H]K(`) y}4  
  30 1403 原材料 raw materials `6koQZm  
  32 1406 库存商品 commodity stocks Z%Q[W}iD  
  33 1407 发出商品 goods in transit hdJW#,xq  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles RZi]0l_A'  
  42 1461 存货跌价准备 reserve against stock price declining !%>p;H%0  
  43 1501 待摊费用 fees to be apportioned yyb8l l?@a  
  45 1521 持有至到期投资 hold investment due }"BXqh"\`  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve Xn^gxOPM  
  47 1523 可供出售金融资产 financial assets available for sale J=|PZ2"  
  48 1524 长期股权投资 long-term stock ownership investment Z;`ts/?SY]  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve (9$z+Zmm?  
  50 1526 投资性房地产 investment real eastate g BGUGjVj  
  51 1531 长期应收款 long-term account receivable Z_Ffiw(p  
  52 1541 未实现融资收益 unrealized financing income GZ( W6 4  
  54 1601 固定资产 permanent assets |{]W (/  
  55 1602 累计折旧 accumulated depreciation W;en7v;#I}  
  56 1603 固定资产减值准备permanent assets reduction reserve 6Ty;m>j  
  57 1604 在建工程 construction in process H5j6$y|I|N  
  58 1605 工程物资 engineer material h BD .IB  
  59 1606 固定资产清理 disposal of fixed assets >J,Rx!fq3  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing *f{\ze@5=  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ' ^L|}e  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture #e:cB'f  
  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 \7o&'zEw  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture <XG&f  
  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 Ry9kGdqO  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation BU],,t\  
  67 1701 无形资产 intangible assets _3v6c  
  68 1702 累计摊销 accumulated amortization {2QCdj46  
  69 1703 无形资产减值准备 intangible assets reduction reserve <WhdQKFf-  
  70 1711 商誉 business reputation I(!i"b9  
  71 1801 长期待摊费用 long-term deferred expenses OOJg%y*H  
  72 1811 递延所得税资产 deferred income tax assets If[4]-dq  
  73 1901 待处理财产损溢 waiting assets profit and loss IJ >qs8  
  二、负债类 debt group &-M>@BMy  
  74 2001 短期借款 short-term loan Ud@D%?A7  
  81 2101 交易性金融负债 transaction financial liabilities m X2i^.zH  
  83 2201 应付票据 notes payable 3fA.DK[4[  
  84 2202 应付账款 account payable =UY)U-  
  85 2205 预收账款 item received in advance g:&YSjO>G  
  86 2211 应付职工薪酬 employee pay payable H&0dc.n~.  
  87 2221 应交税费 tax payable 2:b3+{\f  
  88 2231 应付股利 dividend payable zl8O @g  
  89 2232 应付利息 interest payable = cQK^$6(  
  90 2241 其他应付款 other account payable v__n>*x  
  97 2401 预提费用 withholding expenses !V/Vy/'` *  
  98 2411 预计负债 estimated liabilities C{Y0}ZrmlF  
  99 2501 递延收益 deferred income 0m8mHJ<&  
  100 2601 长期借款 money borrowed for long term cP8g. +  
  101 2602 长期债券 long-term bond $aIq>vJO9  
  106 2801 长期应付款 long-term account payable !j8.JP}!)  
  107 2802 未确认融资费用 unacknowledged financial charges \M$e#^g  
  108 2811 专项应付款 special accounts payable Jc8^m0_  
  109 2901 递延所得税负债 deferred income tax liabilities Bgw=((p  
  三、共同类 V\Q=EsHj   
  112 3101 衍生工具 derivative tool xLX2F   
  113 3201 套期工具 arbitrage tool jd>ug=~x  
  114 3202 被套期项目 arbitrage project Vz4 /u|gt  
  四、所有者权益类  C=k]g  
  115 4001 实收资本 paid-up capital gl.uDO%.  
  116 4002 资本公积 contributed surplus 4G ? Cu,$  
  117 4101 盈余公积 earned surplus aL?+# j^"  
  119 4103 本年利润 profit for the current year P_7QZ0k/  
  120 4104 利润分配 allocation of profits 0<ze'F bV]  
  121 4201 库存股 treasury stock _-MILkx\  
  五、成本类 HRP  
  122 5001 生产成本 production cost "IN IP?  
  123 5101 制造费用 cost of production Mk=M)d`  
  124 5201 劳务成本 service cost (3. B\8s  
  125 5301 研发支出 research and development expenditures }o9fpo|  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor R_JB`HFy=  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Ufw_GYxan  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Hsdcv~Xr;l  
  六、损益类 X%>n vp  
  129 6001 主营业务收入 main business income Dt#( fuk#  
  130 6011 利息收入 金融共用​ interest income financial sharing &|]GTN `E  
  135 6051 其他业务收入 other business income )~> C1<  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance HGiO}|q :  
  137 6101 公允价值变动损益 sound value flexible loss and profit [{&GMc   
  138 6111 投资收益 income on investment ?:$ aX@r  
  142 6301 营业外收入 nonrevenue receipt -!bfxbP  
  143 6401 主营业务成本 main business cost '?gF9:  
  144 6402 其他业务支出 other business expense l.>3gjr  
  145 6405 营业税金及附加 business tariff and annex o&U'zaj  
  146 6411 利息支出 金融共用 interest expense financial sharing )I{~Pcq  
  155 6601 销售费用 marketing cost #B$r|rqamq  
  156 6602 管理费用 managing cost Y| dw>qO  
  157 6603 财务费用 financial cost `T#Jiq E  
  158 6604 勘探费用 exploration expense yhPO$L  
  159 6701 资产减值损失 loss from asset devaluation 6?`3zdOeO  
  160 6711 营业外支出 nonoperating expense  k00&+C  
  161 6801 所得税 income tax p~A6:"8s`=  
  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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