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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
A Ru2W1g  
  一、资产类 dk#k bG;  
  1 1001 库存现金 cash on hand pHXm>gTd,J  
  2 1002 银行存款 bank deposit |}s*E_/[  
  5 1015 其他货币资金 other monetary capital [2!w_Iw'  
  9 1101 交易性金融资产 transaction monetary assets w7.V6S$Ga  
  11 1121 应收票据 notes receivable C\Wmq [  
  12 1122 应收账款 Account receivable {0Yf]FQb-a  
  13 1123 预付账款 account prepaid P6 '1. R  
  14 1131 应收股利 dividend receivable ,GbR!j@6  
  15 1132 应收利息 accrued interest receivable <sGVR5NR  
  21 1231 其他应收款 accounts receivable-others gZ3u=uME  
  22 1241 坏账准备 had debts reserve n`B:;2X,  
  28 1401 材料采购 procurement of materials 17%,7P9pg  
  29 1402 在途物资 materials in transit ]3],r?-tJ  
  30 1403 原材料 raw materials wtQ++l%{G  
  32 1406 库存商品 commodity stocks c \J:![x  
  33 1407 发出商品 goods in transit ~rqCN,=d  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles jP$a_hW  
  42 1461 存货跌价准备 reserve against stock price declining [[Ls_ZL!=  
  43 1501 待摊费用 fees to be apportioned K*vt;L  
  45 1521 持有至到期投资 hold investment due TTX5EDCrC  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve W fN2bsx>  
  47 1523 可供出售金融资产 financial assets available for sale KEo ,m  
  48 1524 长期股权投资 long-term stock ownership investment ` xEx^P^7  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve O_ muD\  
  50 1526 投资性房地产 investment real eastate a8e6H30Sm  
  51 1531 长期应收款 long-term account receivable ed{ -/l~j  
  52 1541 未实现融资收益 unrealized financing income (&Kk7<#`  
  54 1601 固定资产 permanent assets ;C9_?u~#  
  55 1602 累计折旧 accumulated depreciation %ufN8w!p  
  56 1603 固定资产减值准备permanent assets reduction reserve }#RakV4  
  57 1604 在建工程 construction in process ,GhS[VJjR  
  58 1605 工程物资 engineer material UawyDs  
  59 1606 固定资产清理 disposal of fixed assets 9IdA%RM~mH  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Ytp(aE:  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Wq D4YGN  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture lwxaMjaL4K  
  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 vFzRg5lH  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture D :4[ ~A  
  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 T[w]o}>cW  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation XB;7!8|  
  67 1701 无形资产 intangible assets >W=,j)MA  
  68 1702 累计摊销 accumulated amortization DZ 3wCLQtK  
  69 1703 无形资产减值准备 intangible assets reduction reserve a{'vN93  
  70 1711 商誉 business reputation u OmtyX  
  71 1801 长期待摊费用 long-term deferred expenses eH'av}   
  72 1811 递延所得税资产 deferred income tax assets +5g_KS  
  73 1901 待处理财产损溢 waiting assets profit and loss @muRxi  
  二、负债类 debt group n:I,PS0H<  
  74 2001 短期借款 short-term loan c)6m$5]  
  81 2101 交易性金融负债 transaction financial liabilities lne4-(DJ  
  83 2201 应付票据 notes payable ,a{P4Bq  
  84 2202 应付账款 account payable <[a=ceL]|  
  85 2205 预收账款 item received in advance Y #ap*  
  86 2211 应付职工薪酬 employee pay payable 3V+] 9;  
  87 2221 应交税费 tax payable ]!W=^!  
  88 2231 应付股利 dividend payable A_"w^E{P  
  89 2232 应付利息 interest payable q<x/Hat)  
  90 2241 其他应付款 other account payable g>E LGG |Q  
  97 2401 预提费用 withholding expenses ^  glri$m  
  98 2411 预计负债 estimated liabilities IEL%!RFG  
  99 2501 递延收益 deferred income ^lnK$i  
  100 2601 长期借款 money borrowed for long term 5 8}U^IW  
  101 2602 长期债券 long-term bond !,_u)4  
  106 2801 长期应付款 long-term account payable fh&nu"&  
  107 2802 未确认融资费用 unacknowledged financial charges y;m|  
  108 2811 专项应付款 special accounts payable S1T"Z{$  
  109 2901 递延所得税负债 deferred income tax liabilities $8)+XmsCr  
  三、共同类 W 8<&gh +  
  112 3101 衍生工具 derivative tool gmUz9P(  
  113 3201 套期工具 arbitrage tool T= 80,  
  114 3202 被套期项目 arbitrage project h" B+hu  
  四、所有者权益类 B- RjMxX4>  
  115 4001 实收资本 paid-up capital %Bj\W'V&p  
  116 4002 资本公积 contributed surplus k&M;,e3v6  
  117 4101 盈余公积 earned surplus `z}?"BW|  
  119 4103 本年利润 profit for the current year ; }I:\P  
  120 4104 利润分配 allocation of profits '&P%C" 5  
  121 4201 库存股 treasury stock gi3F` m  
  五、成本类 sU<Wnz\[  
  122 5001 生产成本 production cost aL\PGdgO  
  123 5101 制造费用 cost of production F> Ah0U0  
  124 5201 劳务成本 service cost ^x]r`b  
  125 5301 研发支出 research and development expenditures (q/e1L-S  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ~p6 V,Q  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor EgEa1l!NSQ  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ;DQ ZT  
  六、损益类  \{_q.;}  
  129 6001 主营业务收入 main business income R3f89  
  130 6011 利息收入 金融共用​ interest income financial sharing B&M%I:i  
  135 6051 其他业务收入 other business income mX"oW_EK  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Ve$o}h-  
  137 6101 公允价值变动损益 sound value flexible loss and profit # " 6Qj'/h  
  138 6111 投资收益 income on investment Gq)]s'r2  
  142 6301 营业外收入 nonrevenue receipt ^cC,. Fdw  
  143 6401 主营业务成本 main business cost l K{hVqpt  
  144 6402 其他业务支出 other business expense etDk35!h~,  
  145 6405 营业税金及附加 business tariff and annex )N{Pw$l_  
  146 6411 利息支出 金融共用 interest expense financial sharing U7,e/?a  
  155 6601 销售费用 marketing cost tn\yI!a  
  156 6602 管理费用 managing cost Pjf"CW+A  
  157 6603 财务费用 financial cost oi7@s0@  
  158 6604 勘探费用 exploration expense |u% )gk  
  159 6701 资产减值损失 loss from asset devaluation ;J( 8 L  
  160 6711 营业外支出 nonoperating expense sPpH*, (  
  161 6801 所得税 income tax *uRBzO}  
  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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