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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 )> a^%V9  
  1 1001 库存现金 cash on hand m C84fss  
  2 1002 银行存款 bank deposit YCNpJGM  
  5 1015 其他货币资金 other monetary capital 9_pOV%Qs  
  9 1101 交易性金融资产 transaction monetary assets cin3)lm  
  11 1121 应收票据 notes receivable +K[H! fD  
  12 1122 应收账款 Account receivable tNCKL. yU  
  13 1123 预付账款 account prepaid ; ,:w % .  
  14 1131 应收股利 dividend receivable Y--Uo|H  
  15 1132 应收利息 accrued interest receivable kam \dn04  
  21 1231 其他应收款 accounts receivable-others oOK&+r7  
  22 1241 坏账准备 had debts reserve vm"dE4W=  
  28 1401 材料采购 procurement of materials g [+_T{  
  29 1402 在途物资 materials in transit 5[$jrG\!  
  30 1403 原材料 raw materials z@J;sz  
  32 1406 库存商品 commodity stocks )rv<"  
  33 1407 发出商品 goods in transit M \3Zj(E/  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles u< .N\/  
  42 1461 存货跌价准备 reserve against stock price declining `<d{(9:+  
  43 1501 待摊费用 fees to be apportioned Q GDfX _  
  45 1521 持有至到期投资 hold investment due W>`#`u  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve Mhze !!  
  47 1523 可供出售金融资产 financial assets available for sale G G[$-  
  48 1524 长期股权投资 long-term stock ownership investment d<4q%y'X{  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 9~WjCa*,&  
  50 1526 投资性房地产 investment real eastate *|k/lI  
  51 1531 长期应收款 long-term account receivable { Sn J  
  52 1541 未实现融资收益 unrealized financing income `?:X-dh_  
  54 1601 固定资产 permanent assets b n<}  
  55 1602 累计折旧 accumulated depreciation 9`sIE_%+  
  56 1603 固定资产减值准备permanent assets reduction reserve `1"Xj ^ YM  
  57 1604 在建工程 construction in process p=8?hI/bim  
  58 1605 工程物资 engineer material o9uir"=  
  59 1606 固定资产清理 disposal of fixed assets _D?`'zN  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing G=%SMl>[  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing m;KD@E!  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Kzgnh gc  
  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 | WMq&-$D  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture F^|4nBd*ub  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation ar| !iU  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ;p'Ej'E  
  67 1701 无形资产 intangible assets 4E DwZR>./  
  68 1702 累计摊销 accumulated amortization lVQy {`Ns  
  69 1703 无形资产减值准备 intangible assets reduction reserve vS'5Lm  
  70 1711 商誉 business reputation z gDc=  
  71 1801 长期待摊费用 long-term deferred expenses " )_-L8  
  72 1811 递延所得税资产 deferred income tax assets 'w5g s}1D  
  73 1901 待处理财产损溢 waiting assets profit and loss iZ-"l3) D  
  二、负债类 debt group "kT?9&  
  74 2001 短期借款 short-term loan |*WE@L5  
  81 2101 交易性金融负债 transaction financial liabilities #q%V|Ajq  
  83 2201 应付票据 notes payable LdM9k(  
  84 2202 应付账款 account payable _l;$<]re\k  
  85 2205 预收账款 item received in advance T.p:`}M a  
  86 2211 应付职工薪酬 employee pay payable &*wc` U  
  87 2221 应交税费 tax payable Qcf5* ]V  
  88 2231 应付股利 dividend payable !q_fcd^c  
  89 2232 应付利息 interest payable y6S:[Z{~A  
  90 2241 其他应付款 other account payable )mw&e}jRV  
  97 2401 预提费用 withholding expenses nJ-U*yz  
  98 2411 预计负债 estimated liabilities KnuQ 5\y  
  99 2501 递延收益 deferred income 1WW`%  
  100 2601 长期借款 money borrowed for long term B#U:6Ty  
  101 2602 长期债券 long-term bond Iib39?D W  
  106 2801 长期应付款 long-term account payable 'u{DFMB-A  
  107 2802 未确认融资费用 unacknowledged financial charges V,CVMbn/%N  
  108 2811 专项应付款 special accounts payable {)d{:&*K.  
  109 2901 递延所得税负债 deferred income tax liabilities 78 W &  
  三、共同类 +Tw]u`  
  112 3101 衍生工具 derivative tool o|BEY3|  
  113 3201 套期工具 arbitrage tool Zr.6J*&!  
  114 3202 被套期项目 arbitrage project Tp?l;DU  
  四、所有者权益类 ZeyA bo  
  115 4001 实收资本 paid-up capital _7LZ\V+MLW  
  116 4002 资本公积 contributed surplus VU[4 W8f  
  117 4101 盈余公积 earned surplus #c:b8rw  
  119 4103 本年利润 profit for the current year >1n[Y- r  
  120 4104 利润分配 allocation of profits 9(;I+.;8k  
  121 4201 库存股 treasury stock y=)xo7 (  
  五、成本类  1ZF>e`t8  
  122 5001 生产成本 production cost  e ):rr*  
  123 5101 制造费用 cost of production +Ks! 9d*k<  
  124 5201 劳务成本 service cost ]FLi^}ct  
  125 5301 研发支出 research and development expenditures qOk=:1`3  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 7pY7iR_  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor "2'p S <|  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor !w9w{dtW=  
  六、损益类 F};G&  
  129 6001 主营业务收入 main business income E5J2=xVW#  
  130 6011 利息收入 金融共用​ interest income financial sharing Q{0!N8']"  
  135 6051 其他业务收入 other business income xrPC  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance dwc$#cMf  
  137 6101 公允价值变动损益 sound value flexible loss and profit AGdFJ>/  
  138 6111 投资收益 income on investment &gL &@';,  
  142 6301 营业外收入 nonrevenue receipt oHbG-p  
  143 6401 主营业务成本 main business cost +=/FKzT<  
  144 6402 其他业务支出 other business expense DVWqrK}q  
  145 6405 营业税金及附加 business tariff and annex xC,;IS k,  
  146 6411 利息支出 金融共用 interest expense financial sharing QIMoe'p  
  155 6601 销售费用 marketing cost ?{O >&<~  
  156 6602 管理费用 managing cost LT3ViCZ-n  
  157 6603 财务费用 financial cost 1[;~>t@C  
  158 6604 勘探费用 exploration expense :sY pZX1  
  159 6701 资产减值损失 loss from asset devaluation LPNJuz  
  160 6711 营业外支出 nonoperating expense kCu "G  
  161 6801 所得税 income tax &7YTz3aj  
  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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