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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 ;;6uw\6 O  
  1 1001 库存现金 cash on hand -z)n?(pftm  
  2 1002 银行存款 bank deposit $QN"w L||  
  5 1015 其他货币资金 other monetary capital 8 Hg+H=?  
  9 1101 交易性金融资产 transaction monetary assets \o*5  
  11 1121 应收票据 notes receivable BBwy,\o#  
  12 1122 应收账款 Account receivable \Je0CD=e`  
  13 1123 预付账款 account prepaid s %j_H  
  14 1131 应收股利 dividend receivable P-yjN  
  15 1132 应收利息 accrued interest receivable uKUiV%p!  
  21 1231 其他应收款 accounts receivable-others Vt:~q{9*k  
  22 1241 坏账准备 had debts reserve JfLqtXF[&"  
  28 1401 材料采购 procurement of materials 0"  
  29 1402 在途物资 materials in transit \ `~Ly-  
  30 1403 原材料 raw materials $P^q!H4D  
  32 1406 库存商品 commodity stocks v3~?;f,l  
  33 1407 发出商品 goods in transit SB H(y)  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles P}n_IV*@  
  42 1461 存货跌价准备 reserve against stock price declining ib#KpEk  
  43 1501 待摊费用 fees to be apportioned n|Q@UPb/=  
  45 1521 持有至到期投资 hold investment due ;- ~B)M_S`  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve Ug>~Rq]  
  47 1523 可供出售金融资产 financial assets available for sale cQy2"vtU  
  48 1524 长期股权投资 long-term stock ownership investment 7)`nD<j 5  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Y']\Jq{OS  
  50 1526 投资性房地产 investment real eastate ]%@M>?Ywc  
  51 1531 长期应收款 long-term account receivable S"NqM[W  
  52 1541 未实现融资收益 unrealized financing income H<i]V9r  
  54 1601 固定资产 permanent assets &^ 1$^=  
  55 1602 累计折旧 accumulated depreciation '3 /4?wi  
  56 1603 固定资产减值准备permanent assets reduction reserve {FeDvhv  
  57 1604 在建工程 construction in process A5c%SCq;  
  58 1605 工程物资 engineer material i [7\[  
  59 1606 固定资产清理 disposal of fixed assets *2p t%eav  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing PUT=C1,OFR  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing }~e8e   
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture \A 2r]  
  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 V_ :1EBzz  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture #L=x%8B  
  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 3]}D`Qs6  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ^oBtfN>4  
  67 1701 无形资产 intangible assets N., X<G.H  
  68 1702 累计摊销 accumulated amortization h \fjBDU^  
  69 1703 无形资产减值准备 intangible assets reduction reserve FtP0krO(  
  70 1711 商誉 business reputation D=j-!{zB  
  71 1801 长期待摊费用 long-term deferred expenses x nsLf?>]  
  72 1811 递延所得税资产 deferred income tax assets dk[!V1x4\  
  73 1901 待处理财产损溢 waiting assets profit and loss 4Tb #fH%  
  二、负债类 debt group e'6/` Evqz  
  74 2001 短期借款 short-term loan ]sf7{lVT  
  81 2101 交易性金融负债 transaction financial liabilities (-UYB9s  
  83 2201 应付票据 notes payable #xsE3Wj-X  
  84 2202 应付账款 account payable T0wW<_jh  
  85 2205 预收账款 item received in advance W9 GxXPA  
  86 2211 应付职工薪酬 employee pay payable ! `   
  87 2221 应交税费 tax payable kJ'!r  
  88 2231 应付股利 dividend payable -; s|  
  89 2232 应付利息 interest payable RIWxs Zt  
  90 2241 其他应付款 other account payable 0fb2;&pUa  
  97 2401 预提费用 withholding expenses Yg]-wQrH  
  98 2411 预计负债 estimated liabilities U6glp@s  
  99 2501 递延收益 deferred income @K  &GJ  
  100 2601 长期借款 money borrowed for long term g0xuxK;9c  
  101 2602 长期债券 long-term bond 2J7:\pR^  
  106 2801 长期应付款 long-term account payable Z3"%`*Tmq-  
  107 2802 未确认融资费用 unacknowledged financial charges q<xCb%#Jl  
  108 2811 专项应付款 special accounts payable cM(:xv  
  109 2901 递延所得税负债 deferred income tax liabilities [ L3=x;U  
  三、共同类 -u6bAQ  
  112 3101 衍生工具 derivative tool >N^Jj:~l  
  113 3201 套期工具 arbitrage tool ~Z\8UsVN  
  114 3202 被套期项目 arbitrage project q(  
  四、所有者权益类 "%`1 ]Fr  
  115 4001 实收资本 paid-up capital F&4rO\aC"/  
  116 4002 资本公积 contributed surplus  ~^NtO  
  117 4101 盈余公积 earned surplus gh/EU/~d  
  119 4103 本年利润 profit for the current year F+YZE[h%  
  120 4104 利润分配 allocation of profits "@e3EX7h  
  121 4201 库存股 treasury stock pNG:0  
  五、成本类 2%DSUv:H%  
  122 5001 生产成本 production cost ne>pOK<vZ  
  123 5101 制造费用 cost of production NW~N}5T  
  124 5201 劳务成本 service cost 7-bd9uVK  
  125 5301 研发支出 research and development expenditures ;v}GJ<3  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor q}i]'7  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ,;EIh}  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor +SP{hHa^  
  六、损益类 xT3BHnQ(  
  129 6001 主营业务收入 main business income pj\u9 L_  
  130 6011 利息收入 金融共用​ interest income financial sharing #3i3G(mQ  
  135 6051 其他业务收入 other business income &PR5q 7  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance [>jbhV'  
  137 6101 公允价值变动损益 sound value flexible loss and profit R{C(K(5/  
  138 6111 投资收益 income on investment k0OYJ/  
  142 6301 营业外收入 nonrevenue receipt F%@A6'c  
  143 6401 主营业务成本 main business cost qmkAg }2  
  144 6402 其他业务支出 other business expense ih58 <Up5  
  145 6405 营业税金及附加 business tariff and annex f}o\*|k_|  
  146 6411 利息支出 金融共用 interest expense financial sharing >nJ\BPx  
  155 6601 销售费用 marketing cost z6KCv(zvB  
  156 6602 管理费用 managing cost 8r*E-akuyr  
  157 6603 财务费用 financial cost %6|nb:Oa  
  158 6604 勘探费用 exploration expense Y>dF5&(kb  
  159 6701 资产减值损失 loss from asset devaluation /Wi[OT14  
  160 6711 营业外支出 nonoperating expense E(*0jAvO[z  
  161 6801 所得税 income tax =2`[&  
  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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