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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 0r_~LN^|[  
  1 1001 库存现金 cash on hand i6P}MtC1  
  2 1002 银行存款 bank deposit c&1_lI,tH  
  5 1015 其他货币资金 other monetary capital BdMd\1eMw  
  9 1101 交易性金融资产 transaction monetary assets  71@kIJI  
  11 1121 应收票据 notes receivable Gk+R, :  
  12 1122 应收账款 Account receivable { TI,|'>5[  
  13 1123 预付账款 account prepaid 9+MW13?  
  14 1131 应收股利 dividend receivable ZJW8S  
  15 1132 应收利息 accrued interest receivable pfu"vo(t_  
  21 1231 其他应收款 accounts receivable-others Z'`\N@c#  
  22 1241 坏账准备 had debts reserve !yT=*Cj4  
  28 1401 材料采购 procurement of materials n-2!<`UFX  
  29 1402 在途物资 materials in transit !@])Ut@tN  
  30 1403 原材料 raw materials H\V?QDn  
  32 1406 库存商品 commodity stocks FAL#p$y}  
  33 1407 发出商品 goods in transit k-a1^K3  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles G62;p#  
  42 1461 存货跌价准备 reserve against stock price declining 4i.&geX A.  
  43 1501 待摊费用 fees to be apportioned C[<{>fl)  
  45 1521 持有至到期投资 hold investment due fPHV]8Ft|  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve :!l.ze{F  
  47 1523 可供出售金融资产 financial assets available for sale Y[vP]7-  
  48 1524 长期股权投资 long-term stock ownership investment  ]Tb?z&  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Qy"%%keV'T  
  50 1526 投资性房地产 investment real eastate sxA]o|  
  51 1531 长期应收款 long-term account receivable Iila|,cM  
  52 1541 未实现融资收益 unrealized financing income MM]0}65KG  
  54 1601 固定资产 permanent assets ]KEE+o  
  55 1602 累计折旧 accumulated depreciation 9od c :  
  56 1603 固定资产减值准备permanent assets reduction reserve QVRQUd  
  57 1604 在建工程 construction in process x1Y/^ks@2  
  58 1605 工程物资 engineer material  H{yBD xw  
  59 1606 固定资产清理 disposal of fixed assets u$[&'D6  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing p>kny?AJ  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ( tq);m&  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ~CHcbEWk)W  
  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 wl%ysM| x  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture eaNfCXHDN  
  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 S"@6,  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation A(uo%QE|  
  67 1701 无形资产 intangible assets $[b}r#P  
  68 1702 累计摊销 accumulated amortization +|b#|>6  
  69 1703 无形资产减值准备 intangible assets reduction reserve K|\0jd)N  
  70 1711 商誉 business reputation ;F*^c )  
  71 1801 长期待摊费用 long-term deferred expenses -(e=S^36  
  72 1811 递延所得税资产 deferred income tax assets AcEz$wy  
  73 1901 待处理财产损溢 waiting assets profit and loss v FQ]>n X  
  二、负债类 debt group O-ENFA~E;v  
  74 2001 短期借款 short-term loan /eU\B^k  
  81 2101 交易性金融负债 transaction financial liabilities 5D=U.UdR  
  83 2201 应付票据 notes payable J"< h#@`  
  84 2202 应付账款 account payable cAGM|%  
  85 2205 预收账款 item received in advance S&-F(#CF^  
  86 2211 应付职工薪酬 employee pay payable N.+A-[7,W  
  87 2221 应交税费 tax payable >TM{2b,(p  
  88 2231 应付股利 dividend payable KztQT9kY  
  89 2232 应付利息 interest payable o\ce|Dzt  
  90 2241 其他应付款 other account payable 901 5PEO  
  97 2401 预提费用 withholding expenses suIYfjh  
  98 2411 预计负债 estimated liabilities T%9t8?I  
  99 2501 递延收益 deferred income 1c @S[y  
  100 2601 长期借款 money borrowed for long term `Ix`/ k}  
  101 2602 长期债券 long-term bond -6WSYpHV  
  106 2801 长期应付款 long-term account payable ]b>XN8y.  
  107 2802 未确认融资费用 unacknowledged financial charges }eA ) m  
  108 2811 专项应付款 special accounts payable z>0$SBQ-  
  109 2901 递延所得税负债 deferred income tax liabilities )Ghw!m  
  三、共同类 Y@q9   
  112 3101 衍生工具 derivative tool 'LuxF1>  
  113 3201 套期工具 arbitrage tool l&e{GHz  
  114 3202 被套期项目 arbitrage project %"oGJp  
  四、所有者权益类 } ,}g](!m  
  115 4001 实收资本 paid-up capital 3!cenyE  
  116 4002 资本公积 contributed surplus <KtL,a=2+  
  117 4101 盈余公积 earned surplus LjEMs\P\  
  119 4103 本年利润 profit for the current year u\iKdL  
  120 4104 利润分配 allocation of profits ,4XOe ,WQ  
  121 4201 库存股 treasury stock K$GQc"  
  五、成本类  / qwY/ ^  
  122 5001 生产成本 production cost AqQ5L>:Gq  
  123 5101 制造费用 cost of production ZybfqBTD&c  
  124 5201 劳务成本 service cost Gg GjBt  
  125 5301 研发支出 research and development expenditures DWx;cP8[  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 8[t*VIXI  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ? p[Rv  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 7!(/7U6rP  
  六、损益类 pRxVsOb  
  129 6001 主营业务收入 main business income DzA'MX  
  130 6011 利息收入 金融共用​ interest income financial sharing N}[!QE  
  135 6051 其他业务收入 other business income 'byTM?Sp{  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance A.7l o  
  137 6101 公允价值变动损益 sound value flexible loss and profit })kx#_o]'d  
  138 6111 投资收益 income on investment m+7%]$  
  142 6301 营业外收入 nonrevenue receipt )+Z.J]$O-  
  143 6401 主营业务成本 main business cost Eb6cL`#N  
  144 6402 其他业务支出 other business expense eHGx00:  
  145 6405 营业税金及附加 business tariff and annex ]oz>/\!  
  146 6411 利息支出 金融共用 interest expense financial sharing @].!}tz  
  155 6601 销售费用 marketing cost 90Sras>F  
  156 6602 管理费用 managing cost 9An \uH)mL  
  157 6603 财务费用 financial cost Uc ,..  
  158 6604 勘探费用 exploration expense *wX[zO+o  
  159 6701 资产减值损失 loss from asset devaluation i4WHjeo\  
  160 6711 营业外支出 nonoperating expense P*}aeu&lnD  
  161 6801 所得税 income tax HE_UHv  
  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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