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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 5T~3$kuO  
  1 1001 库存现金 cash on hand 1, m\Q_  
  2 1002 银行存款 bank deposit 1[26w_B3  
  5 1015 其他货币资金 other monetary capital ,Y`'myL8W  
  9 1101 交易性金融资产 transaction monetary assets J@oEV=L  
  11 1121 应收票据 notes receivable `6 |i&w:b  
  12 1122 应收账款 Account receivable /p[|DJo M  
  13 1123 预付账款 account prepaid CkmlqqUHC  
  14 1131 应收股利 dividend receivable lo\:]/&6  
  15 1132 应收利息 accrued interest receivable kA?X^nj@  
  21 1231 其他应收款 accounts receivable-others "9c.CI  
  22 1241 坏账准备 had debts reserve sjkWz2]S  
  28 1401 材料采购 procurement of materials RpBiE8F4  
  29 1402 在途物资 materials in transit @WhZx*1  
  30 1403 原材料 raw materials l[tY,Y:4qO  
  32 1406 库存商品 commodity stocks mgmWDtxN  
  33 1407 发出商品 goods in transit Zkf 3t>[  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles >+yqjXRzm  
  42 1461 存货跌价准备 reserve against stock price declining D+bB G  
  43 1501 待摊费用 fees to be apportioned ~5lKL5w  
  45 1521 持有至到期投资 hold investment due Yh}zt H  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve @N,:x\  
  47 1523 可供出售金融资产 financial assets available for sale v_y!Oh?EG  
  48 1524 长期股权投资 long-term stock ownership investment ap Fs UsE  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Xz;et>UD*B  
  50 1526 投资性房地产 investment real eastate `,F&y{ A  
  51 1531 长期应收款 long-term account receivable Dj-\))L  
  52 1541 未实现融资收益 unrealized financing income  ZA *b9W  
  54 1601 固定资产 permanent assets 9oZ } h&  
  55 1602 累计折旧 accumulated depreciation }"F ?H:\  
  56 1603 固定资产减值准备permanent assets reduction reserve KzEuPJ?  
  57 1604 在建工程 construction in process O"_erH\nk  
  58 1605 工程物资 engineer material i /O1vU#  
  59 1606 固定资产清理 disposal of fixed assets Z7tU0  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing (|yR o  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 'Qm` A=  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture T0@](g  
  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 LydbP17K}  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture -X"5G  
  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 :BewH?Ku  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation r1[E{Tpz  
  67 1701 无形资产 intangible assets U%mkh Wn  
  68 1702 累计摊销 accumulated amortization Jngll  
  69 1703 无形资产减值准备 intangible assets reduction reserve Cfv L)f  
  70 1711 商誉 business reputation h(C#\{V  
  71 1801 长期待摊费用 long-term deferred expenses P!`Q_h6a  
  72 1811 递延所得税资产 deferred income tax assets 5~_eN  
  73 1901 待处理财产损溢 waiting assets profit and loss {:};(oz)f  
  二、负债类 debt group mF6@Y[/B  
  74 2001 短期借款 short-term loan SREDM  
  81 2101 交易性金融负债 transaction financial liabilities e5*5.AB6&  
  83 2201 应付票据 notes payable O ,F]\  
  84 2202 应付账款 account payable 9 _M H  
  85 2205 预收账款 item received in advance Ns+)Y^(5  
  86 2211 应付职工薪酬 employee pay payable }m=t zHB*  
  87 2221 应交税费 tax payable %Y)PH-z  
  88 2231 应付股利 dividend payable Zu2m%=J`  
  89 2232 应付利息 interest payable fZka%[B  
  90 2241 其他应付款 other account payable KKeb ioW  
  97 2401 预提费用 withholding expenses iQ]T+}nn_  
  98 2411 预计负债 estimated liabilities hj^G} 4  
  99 2501 递延收益 deferred income }aHB$}"!  
  100 2601 长期借款 money borrowed for long term #}[Sj-Vp  
  101 2602 长期债券 long-term bond Zd[y+$>  
  106 2801 长期应付款 long-term account payable c]AKeq]  
  107 2802 未确认融资费用 unacknowledged financial charges lKh2 LY=j  
  108 2811 专项应付款 special accounts payable d&PE,$XC  
  109 2901 递延所得税负债 deferred income tax liabilities G"T;l"TAt8  
  三、共同类 >:Rt>po8|w  
  112 3101 衍生工具 derivative tool R`Ys;g/!  
  113 3201 套期工具 arbitrage tool w%i+>\tO  
  114 3202 被套期项目 arbitrage project _Ewy^;S%L  
  四、所有者权益类 EuKrYY] g  
  115 4001 实收资本 paid-up capital ,(@Y%UW:  
  116 4002 资本公积 contributed surplus )#b}qc#`  
  117 4101 盈余公积 earned surplus _Ep{|]:gw  
  119 4103 本年利润 profit for the current year >\6jb&,%O  
  120 4104 利润分配 allocation of profits ?J^IAF y  
  121 4201 库存股 treasury stock n}AR/3}  
  五、成本类 Q{H!s_6iyv  
  122 5001 生产成本 production cost OBKC$e6I  
  123 5101 制造费用 cost of production bl:a&<F  
  124 5201 劳务成本 service cost < '>d0:>N  
  125 5301 研发支出 research and development expenditures 3X-{2R/ 3  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ?YkO+?}+  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor )[y!m9Vn  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor WryW3];0OR  
  六、损益类 `'G),{ j  
  129 6001 主营业务收入 main business income z. _C*c  
  130 6011 利息收入 金融共用​ interest income financial sharing YO.`l~ v  
  135 6051 其他业务收入 other business income )E[ Q  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ^-e3=&  
  137 6101 公允价值变动损益 sound value flexible loss and profit >+A1 V[  
  138 6111 投资收益 income on investment OUBgBr   
  142 6301 营业外收入 nonrevenue receipt V:,3O LL*  
  143 6401 主营业务成本 main business cost ,%)WT>  
  144 6402 其他业务支出 other business expense *'s2 K  
  145 6405 营业税金及附加 business tariff and annex ~ X]"P4 u  
  146 6411 利息支出 金融共用 interest expense financial sharing D*d 3w  
  155 6601 销售费用 marketing cost i h`y0(<  
  156 6602 管理费用 managing cost 1eE]4Z4Q  
  157 6603 财务费用 financial cost Y-neD?VN  
  158 6604 勘探费用 exploration expense ;i-D~Np|  
  159 6701 资产减值损失 loss from asset devaluation 0btmao-  
  160 6711 营业外支出 nonoperating expense q^jqLT&w  
  161 6801 所得税 income tax y:i[~y  
  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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