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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 yDmx)^En  
  1 1001 库存现金 cash on hand ibL    
  2 1002 银行存款 bank deposit _sX@BE  
  5 1015 其他货币资金 other monetary capital "R % 3v.Z  
  9 1101 交易性金融资产 transaction monetary assets Kk|4  
  11 1121 应收票据 notes receivable SsfHp  
  12 1122 应收账款 Account receivable )7;E,m<:tO  
  13 1123 预付账款 account prepaid r$<4_*  
  14 1131 应收股利 dividend receivable P`TJqJiY~  
  15 1132 应收利息 accrued interest receivable ka?EXF:  
  21 1231 其他应收款 accounts receivable-others 0jmPj   
  22 1241 坏账准备 had debts reserve 0*F<tg,+]  
  28 1401 材料采购 procurement of materials {}DoRp q=  
  29 1402 在途物资 materials in transit rPXy(d1<`S  
  30 1403 原材料 raw materials =QJI_veUG`  
  32 1406 库存商品 commodity stocks rGUu K0L&  
  33 1407 发出商品 goods in transit fZNe[|  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ds "N*\.  
  42 1461 存货跌价准备 reserve against stock price declining l invK.Lf  
  43 1501 待摊费用 fees to be apportioned D5$| vv1  
  45 1521 持有至到期投资 hold investment due G-Dc(QhU&  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve X|Rw;FY  
  47 1523 可供出售金融资产 financial assets available for sale WNcJ710k27  
  48 1524 长期股权投资 long-term stock ownership investment Gzkvj:(V  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 4ZCD@C  
  50 1526 投资性房地产 investment real eastate 9?.  
  51 1531 长期应收款 long-term account receivable 5Zy%Nam'gN  
  52 1541 未实现融资收益 unrealized financing income U C..)9  
  54 1601 固定资产 permanent assets ~Hb2-V  
  55 1602 累计折旧 accumulated depreciation 7x//4G   
  56 1603 固定资产减值准备permanent assets reduction reserve e YD-8*  
  57 1604 在建工程 construction in process `g^bQ x  
  58 1605 工程物资 engineer material Y"UB\_=  
  59 1606 固定资产清理 disposal of fixed assets b<\aJb{2  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ;nbbKQ]u  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing }[b3$WZ  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture A40Q~X  
  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 i(an]%'v  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 2 i97  
  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 Cd'`rs}3  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation E:ti]$$  
  67 1701 无形资产 intangible assets v!6IH  
  68 1702 累计摊销 accumulated amortization Ux+UcBKm-  
  69 1703 无形资产减值准备 intangible assets reduction reserve Sgq" 3(+%,  
  70 1711 商誉 business reputation %[WOQ.Sh  
  71 1801 长期待摊费用 long-term deferred expenses u )k Q*&  
  72 1811 递延所得税资产 deferred income tax assets ,HECHA_"  
  73 1901 待处理财产损溢 waiting assets profit and loss u}eLf'^ZCe  
  二、负债类 debt group <Wa7$hF  
  74 2001 短期借款 short-term loan z2IKd'Wy  
  81 2101 交易性金融负债 transaction financial liabilities jSdW?IH  
  83 2201 应付票据 notes payable >bbvQb +j  
  84 2202 应付账款 account payable E@CK.-N|  
  85 2205 预收账款 item received in advance xM2UwTpW  
  86 2211 应付职工薪酬 employee pay payable ^2 \-zX!bt  
  87 2221 应交税费 tax payable fX{Xw0  
  88 2231 应付股利 dividend payable vu|-}v?:  
  89 2232 应付利息 interest payable SmCtwcB1  
  90 2241 其他应付款 other account payable 9^1li2zk{  
  97 2401 预提费用 withholding expenses $*c!9Etl4  
  98 2411 预计负债 estimated liabilities 6L,"gF<n  
  99 2501 递延收益 deferred income  s4vj  
  100 2601 长期借款 money borrowed for long term g[ O6WZ!F_  
  101 2602 长期债券 long-term bond IXC2w *'m  
  106 2801 长期应付款 long-term account payable \%Lj !\  
  107 2802 未确认融资费用 unacknowledged financial charges /0(c-Dv  
  108 2811 专项应付款 special accounts payable Hh`HMa'q  
  109 2901 递延所得税负债 deferred income tax liabilities bsdT>|gW  
  三、共同类 3_N1 y  
  112 3101 衍生工具 derivative tool *^i"q\n5(  
  113 3201 套期工具 arbitrage tool P 9?I]a)G  
  114 3202 被套期项目 arbitrage project DSL3+%KF#  
  四、所有者权益类 k\Z@B!VAq  
  115 4001 实收资本 paid-up capital RW|Xh8.O  
  116 4002 资本公积 contributed surplus I]6,hygs  
  117 4101 盈余公积 earned surplus Ws;X;7tS  
  119 4103 本年利润 profit for the current year }.N~jx0R  
  120 4104 利润分配 allocation of profits wj 15Og?  
  121 4201 库存股 treasury stock K:54`UJ  
  五、成本类 ;YY nIb(  
  122 5001 生产成本 production cost .tA=5 QY,  
  123 5101 制造费用 cost of production w-P;E!gTt  
  124 5201 劳务成本 service cost &x)nK  
  125 5301 研发支出 research and development expenditures jQ3&4>gj  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 2U& +K2  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor iH>IV0 <  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Iwe  
  六、损益类 Y lhKP;  
  129 6001 主营业务收入 main business income \JDxN  
  130 6011 利息收入 金融共用​ interest income financial sharing L3Ivm :  
  135 6051 其他业务收入 other business income VYnB&3 %DF  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance NS) {D7T  
  137 6101 公允价值变动损益 sound value flexible loss and profit P#-p* 4  
  138 6111 投资收益 income on investment !112u#V  
  142 6301 营业外收入 nonrevenue receipt iiv`ji  
  143 6401 主营业务成本 main business cost ', P_a,\  
  144 6402 其他业务支出 other business expense KskPFXxP  
  145 6405 营业税金及附加 business tariff and annex  V0!kvIv  
  146 6411 利息支出 金融共用 interest expense financial sharing cf%aOHYI*  
  155 6601 销售费用 marketing cost <{IeCir  
  156 6602 管理费用 managing cost 0y3C />a  
  157 6603 财务费用 financial cost cS(=wC  
  158 6604 勘探费用 exploration expense 3hfv^H  
  159 6701 资产减值损失 loss from asset devaluation BMItHn].  
  160 6711 营业外支出 nonoperating expense hCob^o  
  161 6801 所得税 income tax lu;gmWz  
  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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