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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 fjVGps$ j  
  1 1001 库存现金 cash on hand hK5BOq!y  
  2 1002 银行存款 bank deposit g <S&sYF5  
  5 1015 其他货币资金 other monetary capital q+<X*yC  
  9 1101 交易性金融资产 transaction monetary assets |75>8;  
  11 1121 应收票据 notes receivable `dO)}}| y  
  12 1122 应收账款 Account receivable b+bgGLo  
  13 1123 预付账款 account prepaid "#anL8  
  14 1131 应收股利 dividend receivable r%\(5H f  
  15 1132 应收利息 accrued interest receivable 8h  
  21 1231 其他应收款 accounts receivable-others mxt fKPb  
  22 1241 坏账准备 had debts reserve 6c>cq\~E  
  28 1401 材料采购 procurement of materials ?:73O`sX:  
  29 1402 在途物资 materials in transit p_pI= _:  
  30 1403 原材料 raw materials CT(VV6I\  
  32 1406 库存商品 commodity stocks 8@pY:AY  
  33 1407 发出商品 goods in transit v[~e=^IIsl  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles wQ-pIi{G  
  42 1461 存货跌价准备 reserve against stock price declining MHar9)$}  
  43 1501 待摊费用 fees to be apportioned =m]|C1x  
  45 1521 持有至到期投资 hold investment due pxy=edd  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve s$Z zS2d  
  47 1523 可供出售金融资产 financial assets available for sale :$4 atm  
  48 1524 长期股权投资 long-term stock ownership investment `}<x"f7.z  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve /qM:;:N%j  
  50 1526 投资性房地产 investment real eastate *M6' GT1%c  
  51 1531 长期应收款 long-term account receivable b{q-o <Q  
  52 1541 未实现融资收益 unrealized financing income tl5}#uJ  
  54 1601 固定资产 permanent assets *-0t j~)>  
  55 1602 累计折旧 accumulated depreciation "O@L IR7  
  56 1603 固定资产减值准备permanent assets reduction reserve U-!+Cxjs  
  57 1604 在建工程 construction in process ,rkY1w-  
  58 1605 工程物资 engineer material  /E8{:>2  
  59 1606 固定资产清理 disposal of fixed assets ,tqMMBwC~_  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing G>"=Af(t?Y  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing |-t>_+. J'  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture c4H5[LPF  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture [HNWM/ff7+  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture D&0y0lxI@  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation %N``EnF2  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 9HJrMX  
  67 1701 无形资产 intangible assets 5M6`\LyU  
  68 1702 累计摊销 accumulated amortization www#.D%'U  
  69 1703 无形资产减值准备 intangible assets reduction reserve ^I2+$  
  70 1711 商誉 business reputation _ zM/>Qa  
  71 1801 长期待摊费用 long-term deferred expenses 6_xPk`m  
  72 1811 递延所得税资产 deferred income tax assets a ;@G  
  73 1901 待处理财产损溢 waiting assets profit and loss Fb8~2N"3  
  二、负债类 debt group ;; |S QX  
  74 2001 短期借款 short-term loan 'VVEd[  
  81 2101 交易性金融负债 transaction financial liabilities R)}ab{A  
  83 2201 应付票据 notes payable A6-K~z^  
  84 2202 应付账款 account payable W%$sA}O  
  85 2205 预收账款 item received in advance 5MU-Eu|*>  
  86 2211 应付职工薪酬 employee pay payable 9Q)9*nHe  
  87 2221 应交税费 tax payable o!bIaeEaU  
  88 2231 应付股利 dividend payable ]nmVT~lBe"  
  89 2232 应付利息 interest payable NmbA~i  
  90 2241 其他应付款 other account payable 9&]g2iT P  
  97 2401 预提费用 withholding expenses Z]VmTB  
  98 2411 预计负债 estimated liabilities FZdZGK  
  99 2501 递延收益 deferred income R1A|g =kF  
  100 2601 长期借款 money borrowed for long term V!^5#A<  
  101 2602 长期债券 long-term bond 1dsMmD[O  
  106 2801 长期应付款 long-term account payable mQ~0cwo)  
  107 2802 未确认融资费用 unacknowledged financial charges 04npY+1 8%  
  108 2811 专项应付款 special accounts payable (t Y0/s  
  109 2901 递延所得税负债 deferred income tax liabilities i6Zsn#Z7)  
  三、共同类 `Ckx~'1M:  
  112 3101 衍生工具 derivative tool VH*4fcT'D  
  113 3201 套期工具 arbitrage tool c-s A?q#|  
  114 3202 被套期项目 arbitrage project J*I G]2'H  
  四、所有者权益类 _'OXrT#Q  
  115 4001 实收资本 paid-up capital =H8 L BM  
  116 4002 资本公积 contributed surplus ~6bf-Wg'X  
  117 4101 盈余公积 earned surplus l:Hm|9UZ  
  119 4103 本年利润 profit for the current year RH^!7W*  
  120 4104 利润分配 allocation of profits qhE1 7Hf  
  121 4201 库存股 treasury stock xMOq/" )  
  五、成本类 98 Dg[O  
  122 5001 生产成本 production cost %t.L;G  
  123 5101 制造费用 cost of production CRpMpPi@}  
  124 5201 劳务成本 service cost coG_bX?e  
  125 5301 研发支出 research and development expenditures on0MhW  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 0<^!<i(%  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor e"I+5r",  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor L+GVB[@3Y  
  六、损益类 eG&3E`[  
  129 6001 主营业务收入 main business income tV'>9YVdG  
  130 6011 利息收入 金融共用​ interest income financial sharing 8Pgw_ 21N1  
  135 6051 其他业务收入 other business income 0 UbY0sYo  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance #.KVT#%~{  
  137 6101 公允价值变动损益 sound value flexible loss and profit =eHoJq  
  138 6111 投资收益 income on investment y'{*B(  
  142 6301 营业外收入 nonrevenue receipt cM|!jnKm  
  143 6401 主营业务成本 main business cost 3 *g>kRMJ  
  144 6402 其他业务支出 other business expense 4Y.o RB  
  145 6405 营业税金及附加 business tariff and annex 655OL)|cD6  
  146 6411 利息支出 金融共用 interest expense financial sharing &xgKHbg  
  155 6601 销售费用 marketing cost ]i)g!J8f-  
  156 6602 管理费用 managing cost +xL*`fn  
  157 6603 财务费用 financial cost 4lCEzWo[/  
  158 6604 勘探费用 exploration expense *i`t4N A  
  159 6701 资产减值损失 loss from asset devaluation z\F#td{r  
  160 6711 营业外支出 nonoperating expense Q"(*SA+-|  
  161 6801 所得税 income tax <meQ  
  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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