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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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离线小飞兔
 

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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 n~)Y%xe[U  
  1 1001 库存现金 cash on hand MW4dPoa  
  2 1002 银行存款 bank deposit f$ Ap\(.  
  5 1015 其他货币资金 other monetary capital U/iAP W4U  
  9 1101 交易性金融资产 transaction monetary assets hr{%'DAS  
  11 1121 应收票据 notes receivable Maa.>2v<  
  12 1122 应收账款 Account receivable pz$$K?  
  13 1123 预付账款 account prepaid s?6 7@\  
  14 1131 应收股利 dividend receivable U|Jo[4A  
  15 1132 应收利息 accrued interest receivable @Op8^8$`  
  21 1231 其他应收款 accounts receivable-others +I Ze`M%n  
  22 1241 坏账准备 had debts reserve - 5k4vx N}  
  28 1401 材料采购 procurement of materials pJv?  
  29 1402 在途物资 materials in transit ~F(+uJbO  
  30 1403 原材料 raw materials iZSSd{jO  
  32 1406 库存商品 commodity stocks c'|MC[^A  
  33 1407 发出商品 goods in transit H]!y |p  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles AngECkF-  
  42 1461 存货跌价准备 reserve against stock price declining KOmP-q=6  
  43 1501 待摊费用 fees to be apportioned 4KM$QHS5{  
  45 1521 持有至到期投资 hold investment due zgRP!q<9tt  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve KqSa"76R  
  47 1523 可供出售金融资产 financial assets available for sale bNaUzM!,H  
  48 1524 长期股权投资 long-term stock ownership investment {&<}*4D  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve NuooA  
  50 1526 投资性房地产 investment real eastate 1tr>D:c\  
  51 1531 长期应收款 long-term account receivable pS<b|wu?f  
  52 1541 未实现融资收益 unrealized financing income M|v.5l#   
  54 1601 固定资产 permanent assets kCwTv:)  
  55 1602 累计折旧 accumulated depreciation h#n8mtt&i  
  56 1603 固定资产减值准备permanent assets reduction reserve dH/t|.%  
  57 1604 在建工程 construction in process \Zh)oUHd  
  58 1605 工程物资 engineer material Zn/9BO5  
  59 1606 固定资产清理 disposal of fixed assets TcP1"wc  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Gzir>'d2'V  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing wU ; f   
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture (O-)uC  
  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 Vd/S81/  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture b "Mq7&cf  
  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 (k5DbP[  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation %'t~e?d!  
  67 1701 无形资产 intangible assets 3N bn|_`(  
  68 1702 累计摊销 accumulated amortization V- cuG.  
  69 1703 无形资产减值准备 intangible assets reduction reserve .#:,j1L"53  
  70 1711 商誉 business reputation KJ)nGoP>  
  71 1801 长期待摊费用 long-term deferred expenses {''|iwLr  
  72 1811 递延所得税资产 deferred income tax assets >4ct[fW+  
  73 1901 待处理财产损溢 waiting assets profit and loss epR~Rlw>2  
  二、负债类 debt group Fkz  
  74 2001 短期借款 short-term loan YMi(Cyja&  
  81 2101 交易性金融负债 transaction financial liabilities rq1kj 8%2  
  83 2201 应付票据 notes payable ).]m@g:ew  
  84 2202 应付账款 account payable >Y/[zf I2  
  85 2205 预收账款 item received in advance 9_Re,h  
  86 2211 应付职工薪酬 employee pay payable r9M={jC  
  87 2221 应交税费 tax payable 3opLLf_g  
  88 2231 应付股利 dividend payable ILi5WuOYX  
  89 2232 应付利息 interest payable NVj J/  
  90 2241 其他应付款 other account payable &1p8#i  
  97 2401 预提费用 withholding expenses 7RP_ ^Cr+  
  98 2411 预计负债 estimated liabilities FqTkUWd,#  
  99 2501 递延收益 deferred income )RYnRC#O  
  100 2601 长期借款 money borrowed for long term }K>H S\e  
  101 2602 长期债券 long-term bond ' 4~5ez|:  
  106 2801 长期应付款 long-term account payable <nvWC/LU  
  107 2802 未确认融资费用 unacknowledged financial charges _on p%*  
  108 2811 专项应付款 special accounts payable y^AA#kk  
  109 2901 递延所得税负债 deferred income tax liabilities Ib2@Wi   
  三、共同类 S(J\<)b  
  112 3101 衍生工具 derivative tool 8`G{1lr4o  
  113 3201 套期工具 arbitrage tool Y(y 9l{'  
  114 3202 被套期项目 arbitrage project k,7+=.6  
  四、所有者权益类 s\W  
  115 4001 实收资本 paid-up capital kppRQ Q*[  
  116 4002 资本公积 contributed surplus %]ayW$4  
  117 4101 盈余公积 earned surplus >'6GcnEb4.  
  119 4103 本年利润 profit for the current year LO]6Xd "  
  120 4104 利润分配 allocation of profits qP"JNswI_  
  121 4201 库存股 treasury stock JQ_gM._3  
  五、成本类 ,0Zn hS)kq  
  122 5001 生产成本 production cost B Z?W>'B%$  
  123 5101 制造费用 cost of production <KwK tgzs  
  124 5201 劳务成本 service cost u- [t~-(a  
  125 5301 研发支出 research and development expenditures olMO+-USP  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor /Tj"Fl\h  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor RW 7oL:$dt  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor AD@PNM  
  六、损益类 O4/n!H Ob  
  129 6001 主营业务收入 main business income B#aH\$_U  
  130 6011 利息收入 金融共用​ interest income financial sharing >J}n@MZ  
  135 6051 其他业务收入 other business income wz+5 8(  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance %%~}Lw  
  137 6101 公允价值变动损益 sound value flexible loss and profit _?s %MNaX  
  138 6111 投资收益 income on investment JYd7@Msfc  
  142 6301 营业外收入 nonrevenue receipt ?Y{^un  
  143 6401 主营业务成本 main business cost A$~xG(  
  144 6402 其他业务支出 other business expense U+;>S$  
  145 6405 营业税金及附加 business tariff and annex (a}  
  146 6411 利息支出 金融共用 interest expense financial sharing cH;TnuX  
  155 6601 销售费用 marketing cost +oy&OKCa  
  156 6602 管理费用 managing cost .H^P2tp  
  157 6603 财务费用 financial cost @%<?GNSO  
  158 6604 勘探费用 exploration expense 6B''9V:s  
  159 6701 资产减值损失 loss from asset devaluation _~[?> cF%  
  160 6711 营业外支出 nonoperating expense oM<!I0"gC+  
  161 6801 所得税 income tax Q)S>VDLA  
  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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