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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
?"B] "%M&  
  一、资产类 xA] L0h]  
  1 1001 库存现金 cash on hand [0H0%z#tU&  
  2 1002 银行存款 bank deposit .Mt3e c<  
  5 1015 其他货币资金 other monetary capital f[^f/jGm  
  9 1101 交易性金融资产 transaction monetary assets OZ[YB  
  11 1121 应收票据 notes receivable ',+yD9 @  
  12 1122 应收账款 Account receivable X\|!  
  13 1123 预付账款 account prepaid u^80NR  
  14 1131 应收股利 dividend receivable rd%%NnT"  
  15 1132 应收利息 accrued interest receivable zsFzg.$3&  
  21 1231 其他应收款 accounts receivable-others 8K 3dwoT  
  22 1241 坏账准备 had debts reserve r~4uIUE{  
  28 1401 材料采购 procurement of materials #+ I'V\ [  
  29 1402 在途物资 materials in transit Swi# ^i  
  30 1403 原材料 raw materials CD|[PkjW  
  32 1406 库存商品 commodity stocks IPiV_c-l  
  33 1407 发出商品 goods in transit ZO0 Ee1/  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles $XBK_ 5  
  42 1461 存货跌价准备 reserve against stock price declining KpLmpK1  
  43 1501 待摊费用 fees to be apportioned K5""%O+  
  45 1521 持有至到期投资 hold investment due "t@p9>  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve c'2d+*[  
  47 1523 可供出售金融资产 financial assets available for sale dUI5,3*  
  48 1524 长期股权投资 long-term stock ownership investment o2 14V\  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve mgs(n5V5  
  50 1526 投资性房地产 investment real eastate @-N` W9  
  51 1531 长期应收款 long-term account receivable qQ&uU7,#  
  52 1541 未实现融资收益 unrealized financing income t}EM X9SQ  
  54 1601 固定资产 permanent assets 'rQ"Dc 1D  
  55 1602 累计折旧 accumulated depreciation B /? L$m  
  56 1603 固定资产减值准备permanent assets reduction reserve pSZ2>^";  
  57 1604 在建工程 construction in process c OYD N[k  
  58 1605 工程物资 engineer material <n"BPXF~  
  59 1606 固定资产清理 disposal of fixed assets ?$r`T]>`2  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing -N *L1Zj  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing N.F5)04  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture eI #Gx_mg  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture =YO ]m<  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture M`xiC  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation E8Dh;j  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation Jd2.j?P=  
  67 1701 无形资产 intangible assets jG5HW*>k0  
  68 1702 累计摊销 accumulated amortization d:H'[l.F%  
  69 1703 无形资产减值准备 intangible assets reduction reserve nla6QlFYn*  
  70 1711 商誉 business reputation e~'` x38  
  71 1801 长期待摊费用 long-term deferred expenses !3v&+Jrf6  
  72 1811 递延所得税资产 deferred income tax assets 2z.ot'  
  73 1901 待处理财产损溢 waiting assets profit and loss bS.w<V Ew  
  二、负债类 debt group XR5KJl  
  74 2001 短期借款 short-term loan s='+[*&&  
  81 2101 交易性金融负债 transaction financial liabilities Bf_$BCyGW  
  83 2201 应付票据 notes payable 5=dL`  
  84 2202 应付账款 account payable &4#Zi.]  
  85 2205 预收账款 item received in advance p6VD*PT$&  
  86 2211 应付职工薪酬 employee pay payable 8a)AuAi?!  
  87 2221 应交税费 tax payable V7ph^^sC}  
  88 2231 应付股利 dividend payable 1 I +9?fa  
  89 2232 应付利息 interest payable p7?  
  90 2241 其他应付款 other account payable 9 _d2u#  
  97 2401 预提费用 withholding expenses M>Q]{/V7T  
  98 2411 预计负债 estimated liabilities "L~(%Nx3  
  99 2501 递延收益 deferred income !<bwg  
  100 2601 长期借款 money borrowed for long term ~MpikBf  
  101 2602 长期债券 long-term bond J 3!~e+wn  
  106 2801 长期应付款 long-term account payable `]Bb0h1![  
  107 2802 未确认融资费用 unacknowledged financial charges sdu?#O+c1  
  108 2811 专项应付款 special accounts payable =;}W)V|X)S  
  109 2901 递延所得税负债 deferred income tax liabilities Rx%S<i;9  
  三、共同类 ~j0rORy]  
  112 3101 衍生工具 derivative tool ngY%T5-  
  113 3201 套期工具 arbitrage tool N<EVs.7  
  114 3202 被套期项目 arbitrage project . ,7bGY 1$  
  四、所有者权益类 >}5?`.K~Q*  
  115 4001 实收资本 paid-up capital y(A' *G9  
  116 4002 资本公积 contributed surplus "Fz.# U  
  117 4101 盈余公积 earned surplus DwD$T%kF  
  119 4103 本年利润 profit for the current year U"oNJ8&%|  
  120 4104 利润分配 allocation of profits ?KT{H( rU  
  121 4201 库存股 treasury stock KKeMi@N  
  五、成本类 Q YJ EUC@  
  122 5001 生产成本 production cost '\Xkvi  
  123 5101 制造费用 cost of production  ;C]Ufk  
  124 5201 劳务成本 service cost 8hRcB[F~S  
  125 5301 研发支出 research and development expenditures Lu.zc='\  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor gN&i &%*!  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor LQ0/oYmNc  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 9&Y@g)+2  
  六、损益类 OvdT* g=8*  
  129 6001 主营业务收入 main business income S0$^|/Sr  
  130 6011 利息收入 金融共用​ interest income financial sharing d@%"B($nR  
  135 6051 其他业务收入 other business income >J"IN I  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance GAGS-G#  
  137 6101 公允价值变动损益 sound value flexible loss and profit |rmelQ-  
  138 6111 投资收益 income on investment ]`^! ]Ql  
  142 6301 营业外收入 nonrevenue receipt !iXRt")  
  143 6401 主营业务成本 main business cost ~zp8%lEe  
  144 6402 其他业务支出 other business expense xm'9n ?  
  145 6405 营业税金及附加 business tariff and annex a6p0_-MF  
  146 6411 利息支出 金融共用 interest expense financial sharing 9tiZIm93]  
  155 6601 销售费用 marketing cost |diI(2w  
  156 6602 管理费用 managing cost L"_X W no  
  157 6603 财务费用 financial cost 1/_g36\l$  
  158 6604 勘探费用 exploration expense H DVimoOq  
  159 6701 资产减值损失 loss from asset devaluation 'r;mm^cS?  
  160 6711 营业外支出 nonoperating expense 7Q 3!= b  
  161 6801 所得税 income tax _0/unJl`  
  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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