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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
cp D=9k!*K  
  一、资产类 M"QT(u+  
  1 1001 库存现金 cash on hand tQ!p<Q= $)  
  2 1002 银行存款 bank deposit dkTewT6'  
  5 1015 其他货币资金 other monetary capital z&fXxp  
  9 1101 交易性金融资产 transaction monetary assets  zxN,ys  
  11 1121 应收票据 notes receivable BET3tiHV  
  12 1122 应收账款 Account receivable ,/{(8hn  
  13 1123 预付账款 account prepaid 5=< y%VF  
  14 1131 应收股利 dividend receivable @tv3\eD  
  15 1132 应收利息 accrued interest receivable \ HR<^xY  
  21 1231 其他应收款 accounts receivable-others L~x PIu  
  22 1241 坏账准备 had debts reserve XLwmX i  
  28 1401 材料采购 procurement of materials 5:3%RTLG  
  29 1402 在途物资 materials in transit -+1_ 1!  
  30 1403 原材料 raw materials P#e1?  
  32 1406 库存商品 commodity stocks ey'x3s_  
  33 1407 发出商品 goods in transit uu08q<B5b)  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles b*C\0D  
  42 1461 存货跌价准备 reserve against stock price declining ;F>$\"aG  
  43 1501 待摊费用 fees to be apportioned fL3Px  
  45 1521 持有至到期投资 hold investment due CM$q{;y  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve -nBb - y  
  47 1523 可供出售金融资产 financial assets available for sale +Fn^@/?yC  
  48 1524 长期股权投资 long-term stock ownership investment ryhme\%l;f  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve }^T7S2_Qy  
  50 1526 投资性房地产 investment real eastate w8MQA!=l  
  51 1531 长期应收款 long-term account receivable #jY\l&E  
  52 1541 未实现融资收益 unrealized financing income 3O{*~D&n  
  54 1601 固定资产 permanent assets eK<X7m^  
  55 1602 累计折旧 accumulated depreciation syuW>Z8s  
  56 1603 固定资产减值准备permanent assets reduction reserve UNx|+  
  57 1604 在建工程 construction in process Xr?(w(3  
  58 1605 工程物资 engineer material Cs2hi,s  
  59 1606 固定资产清理 disposal of fixed assets t(<^ of:  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing )SkJgzvC  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing +w'"N  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Cxn<#Kf\-<  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture ~|W0+&):  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture N?Wx-pK  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation I+qg' mo  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation kNC.^8ryz[  
  67 1701 无形资产 intangible assets gmCW__oR  
  68 1702 累计摊销 accumulated amortization C!]R0L*  
  69 1703 无形资产减值准备 intangible assets reduction reserve M:%6$``  
  70 1711 商誉 business reputation 4r'QP .h  
  71 1801 长期待摊费用 long-term deferred expenses  z]/;?  
  72 1811 递延所得税资产 deferred income tax assets i5f8}`w  
  73 1901 待处理财产损溢 waiting assets profit and loss B8XW+U  
  二、负债类 debt group s& INcjC  
  74 2001 短期借款 short-term loan s^atBqw,  
  81 2101 交易性金融负债 transaction financial liabilities GM1z@i\5  
  83 2201 应付票据 notes payable Vrwy+o>:X  
  84 2202 应付账款 account payable Iq76JJuCb  
  85 2205 预收账款 item received in advance = [N= mC  
  86 2211 应付职工薪酬 employee pay payable ,F&TSzH[@v  
  87 2221 应交税费 tax payable @D?KS;#  
  88 2231 应付股利 dividend payable sj;n1t}$S  
  89 2232 应付利息 interest payable )K=%s%3h<  
  90 2241 其他应付款 other account payable bOEO2v'cQ  
  97 2401 预提费用 withholding expenses 0 _!')+  
  98 2411 预计负债 estimated liabilities qh|t}#DrR  
  99 2501 递延收益 deferred income D=B$ Pv9%  
  100 2601 长期借款 money borrowed for long term 8R3x74fL  
  101 2602 长期债券 long-term bond `"7}'|  
  106 2801 长期应付款 long-term account payable 2)iwAu   
  107 2802 未确认融资费用 unacknowledged financial charges 6MewQ{hi  
  108 2811 专项应付款 special accounts payable ,M4G_U[  
  109 2901 递延所得税负债 deferred income tax liabilities C:*=tD1  
  三、共同类 [`F}<L."  
  112 3101 衍生工具 derivative tool .Yw  
  113 3201 套期工具 arbitrage tool {D6p?TL+  
  114 3202 被套期项目 arbitrage project d8)ps,  
  四、所有者权益类 )bd)noZi  
  115 4001 实收资本 paid-up capital $;4y2?E  
  116 4002 资本公积 contributed surplus 1*x;jO>Hk  
  117 4101 盈余公积 earned surplus m;_gNh8Ee  
  119 4103 本年利润 profit for the current year _u[2R=h  
  120 4104 利润分配 allocation of profits l x'^vK%F  
  121 4201 库存股 treasury stock uwL^Tq}Yh  
  五、成本类 r<%ua6@  
  122 5001 生产成本 production cost Ipp#{'Do  
  123 5101 制造费用 cost of production ab}Kt($  
  124 5201 劳务成本 service cost v>XAzA  
  125 5301 研发支出 research and development expenditures Oc6_x46S4  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 6-fdfU  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 3j I rB%  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Z! /!4( Fh  
  六、损益类 7R4t%^F  
  129 6001 主营业务收入 main business income EbfE/_I  
  130 6011 利息收入 金融共用​ interest income financial sharing `{Jo>L .  
  135 6051 其他业务收入 other business income .jXD0~N8q  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance rexNsKRK_  
  137 6101 公允价值变动损益 sound value flexible loss and profit vcmB)P-T`O  
  138 6111 投资收益 income on investment RXi/&'+H  
  142 6301 营业外收入 nonrevenue receipt H|.cD)&eYy  
  143 6401 主营业务成本 main business cost {4 y#+[  
  144 6402 其他业务支出 other business expense PM?F;mj  
  145 6405 营业税金及附加 business tariff and annex 18HmS>Qo  
  146 6411 利息支出 金融共用 interest expense financial sharing n@JZ2K4  
  155 6601 销售费用 marketing cost TQ,KPf$0U  
  156 6602 管理费用 managing cost FxFRrRRH@  
  157 6603 财务费用 financial cost [ ,&O  
  158 6604 勘探费用 exploration expense 8|"26UwD/  
  159 6701 资产减值损失 loss from asset devaluation !RXG{1 :  
  160 6711 营业外支出 nonoperating expense 9n#lDL O  
  161 6801 所得税 income tax ^pysoaZCT_  
  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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