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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 x3cjyu<K  
  1 1001 库存现金 cash on hand ~'lT8 n_  
  2 1002 银行存款 bank deposit syB pF:`-W  
  5 1015 其他货币资金 other monetary capital C33Jzn's  
  9 1101 交易性金融资产 transaction monetary assets Uap0O2n  
  11 1121 应收票据 notes receivable yF(9=z"?  
  12 1122 应收账款 Account receivable <VhmtT%7  
  13 1123 预付账款 account prepaid  bUS:c 2"  
  14 1131 应收股利 dividend receivable ^(^P#EEG  
  15 1132 应收利息 accrued interest receivable nrKAK^  
  21 1231 其他应收款 accounts receivable-others + )Qu,%2   
  22 1241 坏账准备 had debts reserve S'34](9n6  
  28 1401 材料采购 procurement of materials tV(iC~/  
  29 1402 在途物资 materials in transit g7]S  
  30 1403 原材料 raw materials V\zcv@  
  32 1406 库存商品 commodity stocks K+vD&Z^  
  33 1407 发出商品 goods in transit b5)^g+8)w  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles >`UqS`YQK  
  42 1461 存货跌价准备 reserve against stock price declining 6 8,j~e3-i  
  43 1501 待摊费用 fees to be apportioned ]|g2V a~-  
  45 1521 持有至到期投资 hold investment due 9< ?w9D.1  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 'O)v@p "  
  47 1523 可供出售金融资产 financial assets available for sale S.`y%t.GP  
  48 1524 长期股权投资 long-term stock ownership investment +pqbl*W;1  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ^WB[uFt-  
  50 1526 投资性房地产 investment real eastate "L]v:lg3  
  51 1531 长期应收款 long-term account receivable 8*u'D@0  
  52 1541 未实现融资收益 unrealized financing income HjA~3l7  
  54 1601 固定资产 permanent assets g/.FJ-I*  
  55 1602 累计折旧 accumulated depreciation $/"Ymm#"\Y  
  56 1603 固定资产减值准备permanent assets reduction reserve n~6$CQ5dF(  
  57 1604 在建工程 construction in process o4p5`jOG@  
  58 1605 工程物资 engineer material ivgX o'=  
  59 1606 固定资产清理 disposal of fixed assets 'S6zkwC]  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 8J'5%$3u  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ra*|HcLD  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture c9[{P~y  
  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 !O" 2)RU1  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture L?nhm=D  
  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 \2 DED  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation e">&B]#}  
  67 1701 无形资产 intangible assets L-E &m*%  
  68 1702 累计摊销 accumulated amortization [!%5(Ro_  
  69 1703 无形资产减值准备 intangible assets reduction reserve $O\m~r4  
  70 1711 商誉 business reputation h81giY]  
  71 1801 长期待摊费用 long-term deferred expenses VQ('ejv}/  
  72 1811 递延所得税资产 deferred income tax assets E|;>!MMA;  
  73 1901 待处理财产损溢 waiting assets profit and loss  P s>Y]  
  二、负债类 debt group [,Rc&7p~R  
  74 2001 短期借款 short-term loan ^Ak?2,xB#+  
  81 2101 交易性金融负债 transaction financial liabilities ]zj#X\  
  83 2201 应付票据 notes payable |Jx:#OM  
  84 2202 应付账款 account payable t+A*Ws*o  
  85 2205 预收账款 item received in advance q0%QMut%  
  86 2211 应付职工薪酬 employee pay payable bJMsB|r  
  87 2221 应交税费 tax payable @Pc7$qD%  
  88 2231 应付股利 dividend payable G_=i#Tu[  
  89 2232 应付利息 interest payable 4Mg%}/cC  
  90 2241 其他应付款 other account payable Y`22DFO  
  97 2401 预提费用 withholding expenses &V+_b$  
  98 2411 预计负债 estimated liabilities :7X4VHw/  
  99 2501 递延收益 deferred income [O\ )R[J  
  100 2601 长期借款 money borrowed for long term !4cCq_  
  101 2602 长期债券 long-term bond vUbgSI  
  106 2801 长期应付款 long-term account payable ILDO/>n  
  107 2802 未确认融资费用 unacknowledged financial charges 1@I#Fv  
  108 2811 专项应付款 special accounts payable !)oQ9,N  
  109 2901 递延所得税负债 deferred income tax liabilities uzQj+Po  
  三、共同类 02EX_tt),  
  112 3101 衍生工具 derivative tool 9 D.wW  
  113 3201 套期工具 arbitrage tool a:*N0  
  114 3202 被套期项目 arbitrage project rYt|[Pk  
  四、所有者权益类 wclj9&k  
  115 4001 实收资本 paid-up capital `%[m%Y9h  
  116 4002 资本公积 contributed surplus XS2/U<s d  
  117 4101 盈余公积 earned surplus >.UEs 8QV  
  119 4103 本年利润 profit for the current year &zgliT!If  
  120 4104 利润分配 allocation of profits h(@.bt#  
  121 4201 库存股 treasury stock mN{H^  
  五、成本类 vxf09v{-  
  122 5001 生产成本 production cost F}mt *UcMG  
  123 5101 制造费用 cost of production RU/WI<O  
  124 5201 劳务成本 service cost ~ 1TT?H  
  125 5301 研发支出 research and development expenditures U4dfO=  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ?i0u)< H  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Heqr1btK  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor sE]z.Po=  
  六、损益类 9E5*%Hu_  
  129 6001 主营业务收入 main business income k {{eyC  
  130 6011 利息收入 金融共用​ interest income financial sharing /kr|}`# Z  
  135 6051 其他业务收入 other business income x2fqfrr_]  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance s w >B  
  137 6101 公允价值变动损益 sound value flexible loss and profit N4qBCBr(  
  138 6111 投资收益 income on investment %Qj$@.*:  
  142 6301 营业外收入 nonrevenue receipt q}jh>`d  
  143 6401 主营业务成本 main business cost fif 'ptK  
  144 6402 其他业务支出 other business expense g3'dkS!  
  145 6405 营业税金及附加 business tariff and annex )/!HI0TU  
  146 6411 利息支出 金融共用 interest expense financial sharing 0ie)$fi  
  155 6601 销售费用 marketing cost p);[;S  
  156 6602 管理费用 managing cost }t(5n$go6  
  157 6603 财务费用 financial cost $[HCetaqV  
  158 6604 勘探费用 exploration expense B:i$  
  159 6701 资产减值损失 loss from asset devaluation |4BD  
  160 6711 营业外支出 nonoperating expense GZ5DI+3  
  161 6801 所得税 income tax )X*_oH=  
  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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