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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 rfJz8uF%  
  1 1001 库存现金 cash on hand j0aXyLNX  
  2 1002 银行存款 bank deposit -20bPiM$A  
  5 1015 其他货币资金 other monetary capital  KC6.Fr{  
  9 1101 交易性金融资产 transaction monetary assets b3[ !V{|  
  11 1121 应收票据 notes receivable 5m 4P\y^a  
  12 1122 应收账款 Account receivable 5 PJhEB  
  13 1123 预付账款 account prepaid pa3{8x{9m  
  14 1131 应收股利 dividend receivable H@>` F  
  15 1132 应收利息 accrued interest receivable P>D)7 V9Hh  
  21 1231 其他应收款 accounts receivable-others Uz8ff  
  22 1241 坏账准备 had debts reserve _8J.fT$${  
  28 1401 材料采购 procurement of materials ((;!<5-`s  
  29 1402 在途物资 materials in transit "m8^zg hL  
  30 1403 原材料 raw materials CwzZ8.o$i  
  32 1406 库存商品 commodity stocks :\c ^*K(9  
  33 1407 发出商品 goods in transit LA5(sp@O  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles #q$HQ&k  
  42 1461 存货跌价准备 reserve against stock price declining ()?(I?II  
  43 1501 待摊费用 fees to be apportioned 4l'fCZhA}  
  45 1521 持有至到期投资 hold investment due f~R(D0@  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve s^9Voi.y  
  47 1523 可供出售金融资产 financial assets available for sale ^ VyKd  
  48 1524 长期股权投资 long-term stock ownership investment ueWEc^_>  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve >uRI' 24  
  50 1526 投资性房地产 investment real eastate Dm l;#'IF3  
  51 1531 长期应收款 long-term account receivable u c)eil  
  52 1541 未实现融资收益 unrealized financing income EME|k{W  
  54 1601 固定资产 permanent assets ebhXak[w  
  55 1602 累计折旧 accumulated depreciation Bk c 4TO  
  56 1603 固定资产减值准备permanent assets reduction reserve ,[KD,)3y  
  57 1604 在建工程 construction in process +Kc  
  58 1605 工程物资 engineer material 0Mm)`!TLSW  
  59 1606 固定资产清理 disposal of fixed assets V f&zL Sgr  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing H%td hu\e  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ="H`V V_  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture t3_O H^  
  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 M|h3Wt~7  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture .p[ux vp  
  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 'IQ0{&E I  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 8TKnL\aar  
  67 1701 无形资产 intangible assets ]_gU#,8  
  68 1702 累计摊销 accumulated amortization U7F!Z( 9  
  69 1703 无形资产减值准备 intangible assets reduction reserve C}Cs8eUn  
  70 1711 商誉 business reputation (?c"$|^J  
  71 1801 长期待摊费用 long-term deferred expenses p]TAELy  
  72 1811 递延所得税资产 deferred income tax assets (w3YvG.  
  73 1901 待处理财产损溢 waiting assets profit and loss W{+2/P  
  二、负债类 debt group b8UO,fY q  
  74 2001 短期借款 short-term loan <%eG:n,#  
  81 2101 交易性金融负债 transaction financial liabilities ~36!?&eA8  
  83 2201 应付票据 notes payable f$$/H>MJ  
  84 2202 应付账款 account payable TD0 B%  
  85 2205 预收账款 item received in advance 9Y9GwL]T  
  86 2211 应付职工薪酬 employee pay payable KZE,bi: ~  
  87 2221 应交税费 tax payable k y7Gwc  
  88 2231 应付股利 dividend payable ! F$6-0%  
  89 2232 应付利息 interest payable Ti5-6%~&  
  90 2241 其他应付款 other account payable  }my`K  
  97 2401 预提费用 withholding expenses lL3U8}vn  
  98 2411 预计负债 estimated liabilities "!^"[mX4  
  99 2501 递延收益 deferred income XRi8Gpg  
  100 2601 长期借款 money borrowed for long term 4D4j7  
  101 2602 长期债券 long-term bond u6JM]kR  
  106 2801 长期应付款 long-term account payable ~$^XP.a.  
  107 2802 未确认融资费用 unacknowledged financial charges aW7^d'ZZ\  
  108 2811 专项应付款 special accounts payable /U9"wvg  
  109 2901 递延所得税负债 deferred income tax liabilities (\x]YMLH  
  三、共同类  qX{+oy5  
  112 3101 衍生工具 derivative tool F]&*o w  
  113 3201 套期工具 arbitrage tool } q8ASYNc  
  114 3202 被套期项目 arbitrage project zrb}_  
  四、所有者权益类 `|q(h Ow2  
  115 4001 实收资本 paid-up capital e\L8oOk#r  
  116 4002 资本公积 contributed surplus iYy1!\  
  117 4101 盈余公积 earned surplus 26h21Z16q  
  119 4103 本年利润 profit for the current year hwv/AnX~O  
  120 4104 利润分配 allocation of profits 4V`G,W4^J  
  121 4201 库存股 treasury stock 9yP;@y*d  
  五、成本类 j\M?~=*w  
  122 5001 生产成本 production cost z2GY:<s  
  123 5101 制造费用 cost of production Km$\:Xo  
  124 5201 劳务成本 service cost @ j/a=4o[  
  125 5301 研发支出 research and development expenditures ?Ir:g=RP*  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor WNtW|I V  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor dy[X3jQB  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor d2$IH#~9B  
  六、损益类 ckCE1e>s  
  129 6001 主营业务收入 main business income ~t~|"u"P  
  130 6011 利息收入 金融共用​ interest income financial sharing =I_'.b  
  135 6051 其他业务收入 other business income 3JR+O <3D  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance +N U G  
  137 6101 公允价值变动损益 sound value flexible loss and profit V'gh 6`v  
  138 6111 投资收益 income on investment ?:0Jav  
  142 6301 营业外收入 nonrevenue receipt H Pz+Dm  
  143 6401 主营业务成本 main business cost ~P-mC @C  
  144 6402 其他业务支出 other business expense 'I;zJ`Trd  
  145 6405 营业税金及附加 business tariff and annex V0mn4sfs  
  146 6411 利息支出 金融共用 interest expense financial sharing JxU5 fe  
  155 6601 销售费用 marketing cost p]c%f 2E>d  
  156 6602 管理费用 managing cost 5z)~\;[ -  
  157 6603 财务费用 financial cost (TM,V!G+U~  
  158 6604 勘探费用 exploration expense dWBA1p  
  159 6701 资产减值损失 loss from asset devaluation JucY[`|JV  
  160 6711 营业外支出 nonoperating expense _Fg5A7or  
  161 6801 所得税 income tax aN3;`~{9  
  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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