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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 P; }Z 3!  
  1 1001 库存现金 cash on hand -7ct+3"J  
  2 1002 银行存款 bank deposit YO!,m<b^u  
  5 1015 其他货币资金 other monetary capital T9Vyj3!i_  
  9 1101 交易性金融资产 transaction monetary assets q22cp&gmX  
  11 1121 应收票据 notes receivable f'FY<ed<w  
  12 1122 应收账款 Account receivable B<1*p,z  
  13 1123 预付账款 account prepaid -xXNzC   
  14 1131 应收股利 dividend receivable n{BC m %  
  15 1132 应收利息 accrued interest receivable (53dl(L?  
  21 1231 其他应收款 accounts receivable-others ,_rarU)[J  
  22 1241 坏账准备 had debts reserve Z55,S=i  
  28 1401 材料采购 procurement of materials Z(K[oUJx  
  29 1402 在途物资 materials in transit Pms3X  
  30 1403 原材料 raw materials v/+dx/  
  32 1406 库存商品 commodity stocks U_}$QW0'  
  33 1407 发出商品 goods in transit gn%#2:=pVu  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ,zXL8T  
  42 1461 存货跌价准备 reserve against stock price declining />ob*sk/Y  
  43 1501 待摊费用 fees to be apportioned --.j&w  
  45 1521 持有至到期投资 hold investment due 3jS=  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve oTI*mGR1Z  
  47 1523 可供出售金融资产 financial assets available for sale 20?i4h_  
  48 1524 长期股权投资 long-term stock ownership investment EE}NA{b  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve X8Sk  
  50 1526 投资性房地产 investment real eastate tEN]0`  
  51 1531 长期应收款 long-term account receivable sTG+c E  
  52 1541 未实现融资收益 unrealized financing income {+xUAmd  
  54 1601 固定资产 permanent assets \)M 5o  
  55 1602 累计折旧 accumulated depreciation jLQjv  
  56 1603 固定资产减值准备permanent assets reduction reserve k 5"3*  
  57 1604 在建工程 construction in process f{AgKW9"  
  58 1605 工程物资 engineer material @1]<LQ\\  
  59 1606 固定资产清理 disposal of fixed assets "[[fQpe4@  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing @0 -B&w  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing do[K-r  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture >t D-kzN  
  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 w|L~+   
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ZC2C`S\xr  
  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 ~5!ukGK_  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation l*v([@A\  
  67 1701 无形资产 intangible assets >^-[Mpa(*  
  68 1702 累计摊销 accumulated amortization s`#hk^{  
  69 1703 无形资产减值准备 intangible assets reduction reserve +W;B8^imG  
  70 1711 商誉 business reputation d:pp,N~2o  
  71 1801 长期待摊费用 long-term deferred expenses ]#BXaBVMY  
  72 1811 递延所得税资产 deferred income tax assets NWAF4i&$  
  73 1901 待处理财产损溢 waiting assets profit and loss DGd&x^C  
  二、负债类 debt group Y43#];  
  74 2001 短期借款 short-term loan mCz6&  
  81 2101 交易性金融负债 transaction financial liabilities w4x8 Sre  
  83 2201 应付票据 notes payable  g u|;C  
  84 2202 应付账款 account payable nZ bg  
  85 2205 预收账款 item received in advance !r LHPg  
  86 2211 应付职工薪酬 employee pay payable N"T8 Pt  
  87 2221 应交税费 tax payable . \d0lJSr  
  88 2231 应付股利 dividend payable 19N:9;Ixz  
  89 2232 应付利息 interest payable b]JN23IS2  
  90 2241 其他应付款 other account payable z!3Z^d`  
  97 2401 预提费用 withholding expenses mefmoZ  
  98 2411 预计负债 estimated liabilities 8m1zL[.8g  
  99 2501 递延收益 deferred income KPR{5  
  100 2601 长期借款 money borrowed for long term KbUX(9+B  
  101 2602 长期债券 long-term bond # #s !-.T  
  106 2801 长期应付款 long-term account payable J,D{dYLDD  
  107 2802 未确认融资费用 unacknowledged financial charges j2P|cBXu  
  108 2811 专项应付款 special accounts payable jSVO$AW~C  
  109 2901 递延所得税负债 deferred income tax liabilities 'I<j`)4`d  
  三、共同类 ReE3742@  
  112 3101 衍生工具 derivative tool OeAPBhTmFj  
  113 3201 套期工具 arbitrage tool 4O`h%`M  
  114 3202 被套期项目 arbitrage project @[FFYVru  
  四、所有者权益类 e`~q ;?:  
  115 4001 实收资本 paid-up capital Z~c7r n  
  116 4002 资本公积 contributed surplus OK)0no=OAK  
  117 4101 盈余公积 earned surplus YSwD#jO0  
  119 4103 本年利润 profit for the current year PR'FSTg  
  120 4104 利润分配 allocation of profits (mD]}{>  
  121 4201 库存股 treasury stock sN g"JQ  
  五、成本类 A;|DQR()  
  122 5001 生产成本 production cost .lFSFJ??  
  123 5101 制造费用 cost of production p!a%*LfND  
  124 5201 劳务成本 service cost P\AH9#XL  
  125 5301 研发支出 research and development expenditures V8sY7QK=  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor  ~Afs  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 2"MI8EK  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 9Ac t<( V  
  六、损益类 BE+Y qT  
  129 6001 主营业务收入 main business income Yq Fzbm{\  
  130 6011 利息收入 金融共用​ interest income financial sharing b5|p#&YK~  
  135 6051 其他业务收入 other business income wMUnZHd{|  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance "n e'iJf_(  
  137 6101 公允价值变动损益 sound value flexible loss and profit m2! 7M%]GC  
  138 6111 投资收益 income on investment Sy'>JHx  
  142 6301 营业外收入 nonrevenue receipt yT n@p(J  
  143 6401 主营业务成本 main business cost </=PN1=A  
  144 6402 其他业务支出 other business expense UZ!hk*PF  
  145 6405 营业税金及附加 business tariff and annex &\H5*A.HkA  
  146 6411 利息支出 金融共用 interest expense financial sharing <^\r9Qxl  
  155 6601 销售费用 marketing cost 1P[Lz!C  
  156 6602 管理费用 managing cost 8`t%QhE2  
  157 6603 财务费用 financial cost :acQK=fe  
  158 6604 勘探费用 exploration expense ?c2TT Q  
  159 6701 资产减值损失 loss from asset devaluation ~"mZ0 E  
  160 6711 营业外支出 nonoperating expense (J4utw Z  
  161 6801 所得税 income tax ]]Z,Qu#<-  
  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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