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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 DHh+%|e  
  1 1001 库存现金 cash on hand ?dp -}3/G  
  2 1002 银行存款 bank deposit >%iu!H"  
  5 1015 其他货币资金 other monetary capital k9*J*7l-m  
  9 1101 交易性金融资产 transaction monetary assets ]uBT &  
  11 1121 应收票据 notes receivable &q ," !:L]  
  12 1122 应收账款 Account receivable +L`V[;  
  13 1123 预付账款 account prepaid SjZd0H0  
  14 1131 应收股利 dividend receivable 6obQ9L c  
  15 1132 应收利息 accrued interest receivable .K $p`WQ{  
  21 1231 其他应收款 accounts receivable-others Tjd& ^m  
  22 1241 坏账准备 had debts reserve 9>A-$a4R>  
  28 1401 材料采购 procurement of materials (/T +Wpy?  
  29 1402 在途物资 materials in transit +G5'kYzJ  
  30 1403 原材料 raw materials + 6x"trC  
  32 1406 库存商品 commodity stocks :@:g*w2K  
  33 1407 发出商品 goods in transit 7,pje j  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Bv;I0i:_  
  42 1461 存货跌价准备 reserve against stock price declining H "Q(2I  
  43 1501 待摊费用 fees to be apportioned keT?,YI  
  45 1521 持有至到期投资 hold investment due 98D{{j92  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve N+*(Y5TU  
  47 1523 可供出售金融资产 financial assets available for sale  .LX?VD  
  48 1524 长期股权投资 long-term stock ownership investment 8pX f T%]  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 'b LP ~  
  50 1526 投资性房地产 investment real eastate kA1RfSS  
  51 1531 长期应收款 long-term account receivable +V2C}NQ5R  
  52 1541 未实现融资收益 unrealized financing income GYFgEg}  
  54 1601 固定资产 permanent assets Zr\2BOcc.l  
  55 1602 累计折旧 accumulated depreciation cj$,ob&DX  
  56 1603 固定资产减值准备permanent assets reduction reserve }R`8h&J  
  57 1604 在建工程 construction in process b0r,h)R   
  58 1605 工程物资 engineer material \ua9thOG  
  59 1606 固定资产清理 disposal of fixed assets y.jS{r".  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing lKf Mp1  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Q<z)q<e  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture x2sN\tOh^  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture ~ wfoK7T}  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture y' 2<qj  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation I|$'Q$m~  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation {]+ jL1  
  67 1701 无形资产 intangible assets }j& O/ Up  
  68 1702 累计摊销 accumulated amortization 'g. :MQ8  
  69 1703 无形资产减值准备 intangible assets reduction reserve V78Mq:7d  
  70 1711 商誉 business reputation 5k K= S  
  71 1801 长期待摊费用 long-term deferred expenses HkW/G[7x&  
  72 1811 递延所得税资产 deferred income tax assets D*|( p6v1&  
  73 1901 待处理财产损溢 waiting assets profit and loss kBrvl^D{5  
  二、负债类 debt group g<M0|eX@~  
  74 2001 短期借款 short-term loan (:ZPt(1  
  81 2101 交易性金融负债 transaction financial liabilities @8|~+y8,  
  83 2201 应付票据 notes payable S*;#'j)4+  
  84 2202 应付账款 account payable fW(;   
  85 2205 预收账款 item received in advance <inl{CX/  
  86 2211 应付职工薪酬 employee pay payable Q%rVo4M#2  
  87 2221 应交税费 tax payable uRP Ff77  
  88 2231 应付股利 dividend payable #g,H("Qy({  
  89 2232 应付利息 interest payable {PL,VY)Z  
  90 2241 其他应付款 other account payable QyTh!QM~`  
  97 2401 预提费用 withholding expenses 4\v~HFsv  
  98 2411 预计负债 estimated liabilities 3 Q@9S  
  99 2501 递延收益 deferred income QT_Srw@  
  100 2601 长期借款 money borrowed for long term ',DeP>'%>  
  101 2602 长期债券 long-term bond C2NzP& FD  
  106 2801 长期应付款 long-term account payable 4 uShM0qa  
  107 2802 未确认融资费用 unacknowledged financial charges ,K T<4  
  108 2811 专项应付款 special accounts payable S<*';{5~  
  109 2901 递延所得税负债 deferred income tax liabilities $$42pb.  
  三、共同类 7Ez}k}aR<  
  112 3101 衍生工具 derivative tool e,^pMg~  
  113 3201 套期工具 arbitrage tool 9_eS`,'  
  114 3202 被套期项目 arbitrage project 5Lw{0uLr  
  四、所有者权益类 A5+q^t}  
  115 4001 实收资本 paid-up capital S45'j(S=  
  116 4002 资本公积 contributed surplus #sL/y  
  117 4101 盈余公积 earned surplus r|M'TA~:  
  119 4103 本年利润 profit for the current year 9-B@GFB;8  
  120 4104 利润分配 allocation of profits NOV.Bs{ yL  
  121 4201 库存股 treasury stock bH_I7G&m  
  五、成本类 ,d OMW+{  
  122 5001 生产成本 production cost B .El a  
  123 5101 制造费用 cost of production {798=pC<.  
  124 5201 劳务成本 service cost hX&-/fF+f  
  125 5301 研发支出 research and development expenditures ) 9xX  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor " l.!Ed  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 4AJ9`1d4  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor `nKJR'QC  
  六、损益类 S q<3Rw  
  129 6001 主营业务收入 main business income ^[0" vtb  
  130 6011 利息收入 金融共用​ interest income financial sharing V w7WK  
  135 6051 其他业务收入 other business income R!9qQn?  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Ac J>$L)  
  137 6101 公允价值变动损益 sound value flexible loss and profit )TM!ms+K  
  138 6111 投资收益 income on investment -E:(w<];  
  142 6301 营业外收入 nonrevenue receipt jBS'g{y-!  
  143 6401 主营业务成本 main business cost YjX*)Q_sl?  
  144 6402 其他业务支出 other business expense {QMN=O&n  
  145 6405 营业税金及附加 business tariff and annex A3j"/eKi2  
  146 6411 利息支出 金融共用 interest expense financial sharing nVNs][  
  155 6601 销售费用 marketing cost 'w:bs!  
  156 6602 管理费用 managing cost t]4!{~,  
  157 6603 财务费用 financial cost =ydpU<aS  
  158 6604 勘探费用 exploration expense !h?=Wv ==]  
  159 6701 资产减值损失 loss from asset devaluation }H5/3be  
  160 6711 营业外支出 nonoperating expense _;#9!"&  
  161 6801 所得税 income tax 'g2vX&=$A  
  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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