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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
3m-g-  
  一、资产类 ]mNsG0r6  
  1 1001 库存现金 cash on hand SD8>,  
  2 1002 银行存款 bank deposit UmMu|`  
  5 1015 其他货币资金 other monetary capital aMkuyqPf{  
  9 1101 交易性金融资产 transaction monetary assets |yp^T  
  11 1121 应收票据 notes receivable L\bc R  
  12 1122 应收账款 Account receivable ;l0%yg/}  
  13 1123 预付账款 account prepaid Ly2!(,FB.  
  14 1131 应收股利 dividend receivable WD[jEWMV7D  
  15 1132 应收利息 accrued interest receivable 8r@GoG>  
  21 1231 其他应收款 accounts receivable-others -byaV;T?"  
  22 1241 坏账准备 had debts reserve p0l.f`B  
  28 1401 材料采购 procurement of materials cH|J  
  29 1402 在途物资 materials in transit dWi.V?K4z  
  30 1403 原材料 raw materials ]:T:cO0_n  
  32 1406 库存商品 commodity stocks *A}td8(  
  33 1407 发出商品 goods in transit d1t_o2  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles M%Vp_ 0  
  42 1461 存货跌价准备 reserve against stock price declining {-]K!tWda  
  43 1501 待摊费用 fees to be apportioned w~pe?j_F$  
  45 1521 持有至到期投资 hold investment due <HS{A$]  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve Vu4LC&q  
  47 1523 可供出售金融资产 financial assets available for sale =,qY\@fq  
  48 1524 长期股权投资 long-term stock ownership investment EKN<KnU%  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ]-a/)8  
  50 1526 投资性房地产 investment real eastate 9PG{>W$M  
  51 1531 长期应收款 long-term account receivable QK#qW-49O  
  52 1541 未实现融资收益 unrealized financing income KIWHn_ :  
  54 1601 固定资产 permanent assets C{G=Y[?oc  
  55 1602 累计折旧 accumulated depreciation [0kZyjCq@  
  56 1603 固定资产减值准备permanent assets reduction reserve z^4+U n  
  57 1604 在建工程 construction in process HB*BL+S06  
  58 1605 工程物资 engineer material '0_W< lGB  
  59 1606 固定资产清理 disposal of fixed assets Zn Rj}y  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing t@+e#3P!  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing $/(``8li_  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture v"%>ms"n  
  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 (sH4 T>  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture (6[/7e)  
  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 H<g8u{ $  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation K*1]P ar;  
  67 1701 无形资产 intangible assets 87)/dHc  
  68 1702 累计摊销 accumulated amortization At[SkG}b  
  69 1703 无形资产减值准备 intangible assets reduction reserve Hl{ul'o  
  70 1711 商誉 business reputation 7`)RB hGB  
  71 1801 长期待摊费用 long-term deferred expenses ,qV7$u  
  72 1811 递延所得税资产 deferred income tax assets Y<N#{)Q  
  73 1901 待处理财产损溢 waiting assets profit and loss I)r6*|mz  
  二、负债类 debt group %X%f0J  
  74 2001 短期借款 short-term loan If'N0^'W  
  81 2101 交易性金融负债 transaction financial liabilities < %<nh`D  
  83 2201 应付票据 notes payable Q4S:/"*v8  
  84 2202 应付账款 account payable )/OIzbA3#  
  85 2205 预收账款 item received in advance 2pSp(@N3  
  86 2211 应付职工薪酬 employee pay payable ]z =dRq  
  87 2221 应交税费 tax payable M9~'dS'XI  
  88 2231 应付股利 dividend payable P9S)7&+DL  
  89 2232 应付利息 interest payable A5%Now;.cf  
  90 2241 其他应付款 other account payable Su +<mW  
  97 2401 预提费用 withholding expenses 5UK}AkEe&x  
  98 2411 预计负债 estimated liabilities .+u r+" i  
  99 2501 递延收益 deferred income [L|vBr  
  100 2601 长期借款 money borrowed for long term x1Gc|K/-  
  101 2602 长期债券 long-term bond !kh:zTP  
  106 2801 长期应付款 long-term account payable g@?R"  
  107 2802 未确认融资费用 unacknowledged financial charges h+YPyeAs  
  108 2811 专项应付款 special accounts payable 9 *v14c%  
  109 2901 递延所得税负债 deferred income tax liabilities YETGq-  
  三、共同类 Y$|KY/)H)  
  112 3101 衍生工具 derivative tool v=&xiwz}  
  113 3201 套期工具 arbitrage tool K 4{[s z  
  114 3202 被套期项目 arbitrage project hX-^h2eV  
  四、所有者权益类 3fYfj  
  115 4001 实收资本 paid-up capital "s`#` '  
  116 4002 资本公积 contributed surplus 2<AQ{ c  
  117 4101 盈余公积 earned surplus ?01ru5ys/o  
  119 4103 本年利润 profit for the current year .~^A!t  
  120 4104 利润分配 allocation of profits N!\ 1O,  
  121 4201 库存股 treasury stock z$/s` |]  
  五、成本类 J~ *>pp#U  
  122 5001 生产成本 production cost /:,}hy+U  
  123 5101 制造费用 cost of production 9Nz}'a;?>  
  124 5201 劳务成本 service cost 2J 3y 1  
  125 5301 研发支出 research and development expenditures ;xai JJK{  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ^0(D2:E  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor sYk#XNH  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor _tQM<~Y]u\  
  六、损益类 "0z4mQ}>N  
  129 6001 主营业务收入 main business income ]4lC/ &nm  
  130 6011 利息收入 金融共用​ interest income financial sharing &*Kk> 4  
  135 6051 其他业务收入 other business income oX Vx9dZ  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance |a'$v4dCF  
  137 6101 公允价值变动损益 sound value flexible loss and profit jG#e% `'  
  138 6111 投资收益 income on investment ,WoV)L'?  
  142 6301 营业外收入 nonrevenue receipt e_S,N0  
  143 6401 主营业务成本 main business cost dn_l#$ U  
  144 6402 其他业务支出 other business expense 3_{rXtT)'  
  145 6405 营业税金及附加 business tariff and annex H5jk#^FD  
  146 6411 利息支出 金融共用 interest expense financial sharing mMCd   
  155 6601 销售费用 marketing cost .^ba*qb`{  
  156 6602 管理费用 managing cost fP\*5|7%R  
  157 6603 财务费用 financial cost _vAc/_ N  
  158 6604 勘探费用 exploration expense 2';{o=TXV  
  159 6701 资产减值损失 loss from asset devaluation 9R[P pE''  
  160 6711 营业外支出 nonoperating expense ;j<#VS-]  
  161 6801 所得税 income tax ArT@BqWd  
  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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