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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 - Pz )O@ ;  
  1 1001 库存现金 cash on hand 6RZ[X[R[}  
  2 1002 银行存款 bank deposit Q:+Y-&||"  
  5 1015 其他货币资金 other monetary capital +DKrX  
  9 1101 交易性金融资产 transaction monetary assets 'Rfvr7G/?  
  11 1121 应收票据 notes receivable FH8?W| G  
  12 1122 应收账款 Account receivable *f8,R"]-g  
  13 1123 预付账款 account prepaid .Jdw:  
  14 1131 应收股利 dividend receivable gb:Cc,F,%  
  15 1132 应收利息 accrued interest receivable , IUMH]D  
  21 1231 其他应收款 accounts receivable-others NrvS/ cI!t  
  22 1241 坏账准备 had debts reserve /2u;w !oi.  
  28 1401 材料采购 procurement of materials Cu({%Gy+  
  29 1402 在途物资 materials in transit !W:QLOe6F  
  30 1403 原材料 raw materials =nnS X-x  
  32 1406 库存商品 commodity stocks 2W pe( \(  
  33 1407 发出商品 goods in transit 5q]u:  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles #},]`"n\  
  42 1461 存货跌价准备 reserve against stock price declining pb%#`2"  
  43 1501 待摊费用 fees to be apportioned ,|I\{J #C  
  45 1521 持有至到期投资 hold investment due ,WOF)   
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve )I+1 b !U  
  47 1523 可供出售金融资产 financial assets available for sale >/n5=RWh  
  48 1524 长期股权投资 long-term stock ownership investment M;MD-|U  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve G%YD2<V  
  50 1526 投资性房地产 investment real eastate =Ak>2  
  51 1531 长期应收款 long-term account receivable IJ, ,aCj4g  
  52 1541 未实现融资收益 unrealized financing income ]CC= \ <  
  54 1601 固定资产 permanent assets hl~(&D1^  
  55 1602 累计折旧 accumulated depreciation |iM*}Ix-  
  56 1603 固定资产减值准备permanent assets reduction reserve mC~W/KReA  
  57 1604 在建工程 construction in process F__>`Do l  
  58 1605 工程物资 engineer material 3:Co K#  
  59 1606 固定资产清理 disposal of fixed assets q1dYiG.-Z  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Lu:!vTRmw  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing U7crbj;c)d  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture #`"'  
  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 !^axO  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture k9 *0xukJ  
  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 lRt8{GFy  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation =|3 L'cDC  
  67 1701 无形资产 intangible assets XQ(`8Jl&^  
  68 1702 累计摊销 accumulated amortization Rl5}W\&  
  69 1703 无形资产减值准备 intangible assets reduction reserve uy\YJ.WMQ  
  70 1711 商誉 business reputation n]Dq  
  71 1801 长期待摊费用 long-term deferred expenses 1rPeh{SZ  
  72 1811 递延所得税资产 deferred income tax assets LR)is  
  73 1901 待处理财产损溢 waiting assets profit and loss bf;IJ|v^  
  二、负债类 debt group =r0!-[XCa  
  74 2001 短期借款 short-term loan #UND'c(5  
  81 2101 交易性金融负债 transaction financial liabilities r.ajw&J2  
  83 2201 应付票据 notes payable U}A+jJ  
  84 2202 应付账款 account payable 6C]!>i}U  
  85 2205 预收账款 item received in advance &I(|aZx?J  
  86 2211 应付职工薪酬 employee pay payable 0jq&i#yNB  
  87 2221 应交税费 tax payable * n!0  
  88 2231 应付股利 dividend payable ^\+6*YE 4  
  89 2232 应付利息 interest payable dN*<dz+4r  
  90 2241 其他应付款 other account payable q }z,C{Wq<  
  97 2401 预提费用 withholding expenses Fah}#,  
  98 2411 预计负债 estimated liabilities 6  09=o+  
  99 2501 递延收益 deferred income %Vt@7SwRJ  
  100 2601 长期借款 money borrowed for long term Y"l!3^   
  101 2602 长期债券 long-term bond It_yh #s  
  106 2801 长期应付款 long-term account payable u|:VQzPd-  
  107 2802 未确认融资费用 unacknowledged financial charges d'3'{C|kk  
  108 2811 专项应付款 special accounts payable U'lmQrF!  
  109 2901 递延所得税负债 deferred income tax liabilities G,"$Erx  
  三、共同类 A`N;vq,  
  112 3101 衍生工具 derivative tool !m(6/*PAl  
  113 3201 套期工具 arbitrage tool 0N T3  
  114 3202 被套期项目 arbitrage project >8AtT=}w  
  四、所有者权益类 Cz a)s  
  115 4001 实收资本 paid-up capital b6/:reH{  
  116 4002 资本公积 contributed surplus #&8 Opo(  
  117 4101 盈余公积 earned surplus WG}QLcP  
  119 4103 本年利润 profit for the current year pP/o2  
  120 4104 利润分配 allocation of profits 3p4bOT5  
  121 4201 库存股 treasury stock mMj Vbeh[  
  五、成本类 73<iK]*c  
  122 5001 生产成本 production cost {W4t]Ff  
  123 5101 制造费用 cost of production ;q^YDZ'  
  124 5201 劳务成本 service cost E Fv+[  
  125 5301 研发支出 research and development expenditures r2Z`4tN:  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ud#8`/!mq  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor r=[} 7N  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor T]zjJwa  
  六、损益类 87>Qw,r  
  129 6001 主营业务收入 main business income Z\7bp&&  
  130 6011 利息收入 金融共用​ interest income financial sharing 9(PFd%  
  135 6051 其他业务收入 other business income %4 -pw|':  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance U92hv~\  
  137 6101 公允价值变动损益 sound value flexible loss and profit 6?iP z?5  
  138 6111 投资收益 income on investment O71rLk;  
  142 6301 营业外收入 nonrevenue receipt iLI]aZ   
  143 6401 主营业务成本 main business cost <?7~,#AK  
  144 6402 其他业务支出 other business expense jXDo!a| 4y  
  145 6405 营业税金及附加 business tariff and annex c]&VUWQ  
  146 6411 利息支出 金融共用 interest expense financial sharing a $|u!_)!h  
  155 6601 销售费用 marketing cost d!X?R}  
  156 6602 管理费用 managing cost }wb;ulN)  
  157 6603 财务费用 financial cost DtN6.9H2`  
  158 6604 勘探费用 exploration expense YOoP]0'L  
  159 6701 资产减值损失 loss from asset devaluation A&7jE:Ew  
  160 6711 营业外支出 nonoperating expense MtB:H*pM  
  161 6801 所得税 income tax gjWH }(K  
  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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