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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
- O"i3>C  
  一、资产类 wh:1PP  
  1 1001 库存现金 cash on hand e4I^!5)N  
  2 1002 银行存款 bank deposit r}u%#G+K,  
  5 1015 其他货币资金 other monetary capital qn"D#K'&(  
  9 1101 交易性金融资产 transaction monetary assets =e><z9hY  
  11 1121 应收票据 notes receivable O[9-:,B{w  
  12 1122 应收账款 Account receivable :Vg}V"QR  
  13 1123 预付账款 account prepaid 55t\Bms{  
  14 1131 应收股利 dividend receivable eQO#Qso]  
  15 1132 应收利息 accrued interest receivable !3oKmL5  
  21 1231 其他应收款 accounts receivable-others sA9 &/p/  
  22 1241 坏账准备 had debts reserve \Hqc 9&0  
  28 1401 材料采购 procurement of materials XT,#g-oi  
  29 1402 在途物资 materials in transit fqs]<qi  
  30 1403 原材料 raw materials wFlvi=n/  
  32 1406 库存商品 commodity stocks )4xu^=N&as  
  33 1407 发出商品 goods in transit .bf<<+'o  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Gjz[1d  
  42 1461 存货跌价准备 reserve against stock price declining 7%OKH<i\2<  
  43 1501 待摊费用 fees to be apportioned *QM~O'WhD  
  45 1521 持有至到期投资 hold investment due JNWg|Qt  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve A>NsKWf{  
  47 1523 可供出售金融资产 financial assets available for sale o2-@o= F  
  48 1524 长期股权投资 long-term stock ownership investment Ip}Vb6 }  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve FVF-:C  
  50 1526 投资性房地产 investment real eastate 5j"1z1_&  
  51 1531 长期应收款 long-term account receivable  Voh hQ  
  52 1541 未实现融资收益 unrealized financing income %lr|xX  
  54 1601 固定资产 permanent assets L;W.pe0  
  55 1602 累计折旧 accumulated depreciation Bn]K+h\E  
  56 1603 固定资产减值准备permanent assets reduction reserve TO;.eN!sv  
  57 1604 在建工程 construction in process ?IX!+>.H  
  58 1605 工程物资 engineer material gLL-VvJ[  
  59 1606 固定资产清理 disposal of fixed assets Swtbl`,  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing N0n^L|(R  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing \'19BAm'  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture WW@"Z}?k  
  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 Oajv^H,Em  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture lf>nbvp  
  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 (I{ $kB"p  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation l{P\No  
  67 1701 无形资产 intangible assets DE{h5-g  
  68 1702 累计摊销 accumulated amortization *!:QdWLq  
  69 1703 无形资产减值准备 intangible assets reduction reserve Snf"z8 sw  
  70 1711 商誉 business reputation kvsA]tK.  
  71 1801 长期待摊费用 long-term deferred expenses FM^9}*  
  72 1811 递延所得税资产 deferred income tax assets < /p 8r  
  73 1901 待处理财产损溢 waiting assets profit and loss xPmN},i'R$  
  二、负债类 debt group )_jSG5k  
  74 2001 短期借款 short-term loan 1 [z'G)v  
  81 2101 交易性金融负债 transaction financial liabilities [A~G-  
  83 2201 应付票据 notes payable Q"J-tP!  
  84 2202 应付账款 account payable @?B6aD|jE  
  85 2205 预收账款 item received in advance S+x_c4 T  
  86 2211 应付职工薪酬 employee pay payable ,<ya@Fi{  
  87 2221 应交税费 tax payable !)NidG  
  88 2231 应付股利 dividend payable T bE:||r?^  
  89 2232 应付利息 interest payable 4cCF \&yU  
  90 2241 其他应付款 other account payable ^9"KTZc-*  
  97 2401 预提费用 withholding expenses %4>x!{jwV  
  98 2411 预计负债 estimated liabilities wpPn}[a  
  99 2501 递延收益 deferred income ~el-*=<m  
  100 2601 长期借款 money borrowed for long term ;~zNqdlH  
  101 2602 长期债券 long-term bond !ZtSbOC'  
  106 2801 长期应付款 long-term account payable _; ]e@  
  107 2802 未确认融资费用 unacknowledged financial charges 9$d.P6|d>  
  108 2811 专项应付款 special accounts payable $v;dV@tB  
  109 2901 递延所得税负债 deferred income tax liabilities ?Z %:  
  三、共同类 +p:Y=>bTj  
  112 3101 衍生工具 derivative tool #I\Y= XCY  
  113 3201 套期工具 arbitrage tool e(\I_  
  114 3202 被套期项目 arbitrage project rjojG59U>  
  四、所有者权益类 T|'&K:[TJ  
  115 4001 实收资本 paid-up capital gb-{2p>}  
  116 4002 资本公积 contributed surplus  u>cC O'q  
  117 4101 盈余公积 earned surplus }HZ{(?  
  119 4103 本年利润 profit for the current year W=-|`  
  120 4104 利润分配 allocation of profits mv Ov<x;l  
  121 4201 库存股 treasury stock {E,SHh   
  五、成本类 lxb8xY  
  122 5001 生产成本 production cost 2wh#$zGy  
  123 5101 制造费用 cost of production P{oAObP%  
  124 5201 劳务成本 service cost W"(u^}  
  125 5301 研发支出 research and development expenditures gT1P*N;v  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 6* r cR]  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor i Q`]ms+  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor k 'zat3#f  
  六、损益类 *v #/Y 9}  
  129 6001 主营业务收入 main business income ]W9B6G_  
  130 6011 利息收入 金融共用​ interest income financial sharing ]rX9MA6  
  135 6051 其他业务收入 other business income BnEdv8\,&s  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 9Vh_[^bR  
  137 6101 公允价值变动损益 sound value flexible loss and profit ubGs/Vzye  
  138 6111 投资收益 income on investment D\rmaF+  
  142 6301 营业外收入 nonrevenue receipt $-G`&oT  
  143 6401 主营业务成本 main business cost - z C]^Ho@  
  144 6402 其他业务支出 other business expense w7Dt1axB  
  145 6405 营业税金及附加 business tariff and annex 9D4-^M:a  
  146 6411 利息支出 金融共用 interest expense financial sharing E/ O5e(h  
  155 6601 销售费用 marketing cost !EFBI+?&  
  156 6602 管理费用 managing cost M9"Sgb`g  
  157 6603 财务费用 financial cost obGWxI%a  
  158 6604 勘探费用 exploration expense T_ ^C#>  
  159 6701 资产减值损失 loss from asset devaluation r,'O ).7  
  160 6711 营业外支出 nonoperating expense 9m!7|(QV  
  161 6801 所得税 income tax QrS$P09=\  
  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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