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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 C;u8qVI  
  1 1001 库存现金 cash on hand qMk"i@"  
  2 1002 银行存款 bank deposit m_ |:tU(t  
  5 1015 其他货币资金 other monetary capital J73B$0FP  
  9 1101 交易性金融资产 transaction monetary assets % |6t\[gn  
  11 1121 应收票据 notes receivable _;;'/rs j  
  12 1122 应收账款 Account receivable MQ9Nn|4  
  13 1123 预付账款 account prepaid XzX-Q'i=n0  
  14 1131 应收股利 dividend receivable DP(JsZ}  
  15 1132 应收利息 accrued interest receivable -R~!N#y  
  21 1231 其他应收款 accounts receivable-others I$#B#w?!$r  
  22 1241 坏账准备 had debts reserve QWo_Zg0"  
  28 1401 材料采购 procurement of materials wTpjM@F?J|  
  29 1402 在途物资 materials in transit n^svRM]eQ  
  30 1403 原材料 raw materials syEWc(5  
  32 1406 库存商品 commodity stocks / _N*6a~  
  33 1407 发出商品 goods in transit @E(_H$|E  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles +w(sDH~kd  
  42 1461 存货跌价准备 reserve against stock price declining !N`$`qAK  
  43 1501 待摊费用 fees to be apportioned rRTAWAs%T  
  45 1521 持有至到期投资 hold investment due Pl@3=s!~>~  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve @_gCGI>Q  
  47 1523 可供出售金融资产 financial assets available for sale ou r$Ka31  
  48 1524 长期股权投资 long-term stock ownership investment _1s\ztDpw  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve DNP %]{J  
  50 1526 投资性房地产 investment real eastate <.DFa/G   
  51 1531 长期应收款 long-term account receivable h)W?8XdM  
  52 1541 未实现融资收益 unrealized financing income $_j\b4]%  
  54 1601 固定资产 permanent assets ,[64$=R8  
  55 1602 累计折旧 accumulated depreciation :'L^zGf  
  56 1603 固定资产减值准备permanent assets reduction reserve n/ \{}9   
  57 1604 在建工程 construction in process FmRCTH  
  58 1605 工程物资 engineer material : MOr?"  
  59 1606 固定资产清理 disposal of fixed assets d)G' y  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing dG6 G  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing /[[_}\xI%  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture  d"E@e21  
  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  H %Cb  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture n9Mi?#xIp  
  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 7e{w)m:A  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 9@nDXZP Y&  
  67 1701 无形资产 intangible assets S%h[e[[fST  
  68 1702 累计摊销 accumulated amortization U"1z"PcV  
  69 1703 无形资产减值准备 intangible assets reduction reserve u?OyvvpH  
  70 1711 商誉 business reputation 7J 0=HbH  
  71 1801 长期待摊费用 long-term deferred expenses o\_@4hXf  
  72 1811 递延所得税资产 deferred income tax assets IoEIT Kd  
  73 1901 待处理财产损溢 waiting assets profit and loss C*;g!~{  
  二、负债类 debt group o%!8t_1mR  
  74 2001 短期借款 short-term loan g4NxNjM;  
  81 2101 交易性金融负债 transaction financial liabilities l?F&I.{J  
  83 2201 应付票据 notes payable [ n[!RddY  
  84 2202 应付账款 account payable On[:]#  
  85 2205 预收账款 item received in advance 6Un61s  
  86 2211 应付职工薪酬 employee pay payable &P+7Um(  
  87 2221 应交税费 tax payable mSn>  
  88 2231 应付股利 dividend payable q*^Y8s~3I  
  89 2232 应付利息 interest payable K$S:V=y%r7  
  90 2241 其他应付款 other account payable )c'5M]V  
  97 2401 预提费用 withholding expenses '6^20rj  
  98 2411 预计负债 estimated liabilities NWuJ&+gcO5  
  99 2501 递延收益 deferred income /H_,1Fu|  
  100 2601 长期借款 money borrowed for long term fl{wF@C6  
  101 2602 长期债券 long-term bond .hYrE5\-  
  106 2801 长期应付款 long-term account payable N5 BC<pu  
  107 2802 未确认融资费用 unacknowledged financial charges M;BDo(1  
  108 2811 专项应付款 special accounts payable 0KW@j>=jK  
  109 2901 递延所得税负债 deferred income tax liabilities =B}a +0u!  
  三、共同类 ;Up'+[Vj'C  
  112 3101 衍生工具 derivative tool hXsd12  
  113 3201 套期工具 arbitrage tool '@Zau\xC  
  114 3202 被套期项目 arbitrage project 41c]o<!=)j  
  四、所有者权益类 l 8I`%bu  
  115 4001 实收资本 paid-up capital ;Z\1PwT  
  116 4002 资本公积 contributed surplus 5r=xhOe`  
  117 4101 盈余公积 earned surplus ^4Nk13  
  119 4103 本年利润 profit for the current year Y{6v W-z_<  
  120 4104 利润分配 allocation of profits 2$>"4 N  
  121 4201 库存股 treasury stock e:SBX/\j  
  五、成本类 m).S0  
  122 5001 生产成本 production cost Uu~7+oaQ  
  123 5101 制造费用 cost of production sV8} Gv a  
  124 5201 劳务成本 service cost @ ;%+Ms  
  125 5301 研发支出 research and development expenditures gWt}q-@nRR  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor  oCE=!75  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor l(-We.:(  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor # ) eI]  
  六、损益类 .A;e` cKb  
  129 6001 主营业务收入 main business income VO _! +  
  130 6011 利息收入 金融共用​ interest income financial sharing z 6~cm6j  
  135 6051 其他业务收入 other business income V3%" z  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance =oZHN,  
  137 6101 公允价值变动损益 sound value flexible loss and profit /}G+PUk7  
  138 6111 投资收益 income on investment t' )47k\  
  142 6301 营业外收入 nonrevenue receipt a;=)`  
  143 6401 主营业务成本 main business cost hlY]s &0  
  144 6402 其他业务支出 other business expense i/ED_<_ Vg  
  145 6405 营业税金及附加 business tariff and annex ?hpT"N,hF9  
  146 6411 利息支出 金融共用 interest expense financial sharing )tH.P: 1~,  
  155 6601 销售费用 marketing cost ?LJDBN  
  156 6602 管理费用 managing cost m3Mo2};?  
  157 6603 财务费用 financial cost T&M*sydA  
  158 6604 勘探费用 exploration expense lHRs3+  
  159 6701 资产减值损失 loss from asset devaluation  3j'A.S  
  160 6711 营业外支出 nonoperating expense Y ^s_v_s  
  161 6801 所得税 income tax P}So>P~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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