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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
/swTn1<Y  
  一、资产类 ,Ubnz  
  1 1001 库存现金 cash on hand j6\{j#q  
  2 1002 银行存款 bank deposit =\3*;59\  
  5 1015 其他货币资金 other monetary capital 1ayxE(vMcX  
  9 1101 交易性金融资产 transaction monetary assets )z aMycW  
  11 1121 应收票据 notes receivable \6N\6=t!A  
  12 1122 应收账款 Account receivable T]:5y_4?[  
  13 1123 预付账款 account prepaid ?vhW`LXNB  
  14 1131 应收股利 dividend receivable @{a(f;  
  15 1132 应收利息 accrued interest receivable -*WD.|k  
  21 1231 其他应收款 accounts receivable-others 6 @d( <Z  
  22 1241 坏账准备 had debts reserve Y3thW@mD05  
  28 1401 材料采购 procurement of materials @/9> /?JP  
  29 1402 在途物资 materials in transit aoBM _#  
  30 1403 原材料 raw materials UkdQ#b1  
  32 1406 库存商品 commodity stocks 5=dg4"b]  
  33 1407 发出商品 goods in transit 1q*3V8  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles A_2ppEG  
  42 1461 存货跌价准备 reserve against stock price declining @a~K#Bvlm  
  43 1501 待摊费用 fees to be apportioned m$4Gm(Up  
  45 1521 持有至到期投资 hold investment due r1[0#5kJ;J  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve bZ389dSn  
  47 1523 可供出售金融资产 financial assets available for sale +n0y/0Au  
  48 1524 长期股权投资 long-term stock ownership investment CV`  I.  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve A}%sF MA  
  50 1526 投资性房地产 investment real eastate V'9 k;SF  
  51 1531 长期应收款 long-term account receivable V7&L+] !  
  52 1541 未实现融资收益 unrealized financing income ie_wJ=s  
  54 1601 固定资产 permanent assets wk3yz6V2  
  55 1602 累计折旧 accumulated depreciation \dP2xou=  
  56 1603 固定资产减值准备permanent assets reduction reserve }NUP[%  
  57 1604 在建工程 construction in process $`uL^ hlj]  
  58 1605 工程物资 engineer material #R)$nv:h?^  
  59 1606 固定资产清理 disposal of fixed assets 2sXWeiJy;  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 7==Uoy*O  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing <EE)d@%>v  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture F`3I~(  
  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 6l50IWj,T  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture -O ej6sILO  
  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 {RzlmDStV  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation b&!X#3(KT  
  67 1701 无形资产 intangible assets l<gg5 Zea  
  68 1702 累计摊销 accumulated amortization {6n B83BB  
  69 1703 无形资产减值准备 intangible assets reduction reserve Oh|Hy/&6W  
  70 1711 商誉 business reputation \}cEHLq  
  71 1801 长期待摊费用 long-term deferred expenses /{Nx%PqL  
  72 1811 递延所得税资产 deferred income tax assets xL mo?Y*  
  73 1901 待处理财产损溢 waiting assets profit and loss @P% &Dha  
  二、负债类 debt group *t~( _j  
  74 2001 短期借款 short-term loan (_d^i Zyf  
  81 2101 交易性金融负债 transaction financial liabilities KF-n_:Bd+  
  83 2201 应付票据 notes payable 0"ZRJl<)[I  
  84 2202 应付账款 account payable xY@V.  
  85 2205 预收账款 item received in advance <Q%\ pAP}b  
  86 2211 应付职工薪酬 employee pay payable &'R\yX<J)  
  87 2221 应交税费 tax payable @o_-UsUX  
  88 2231 应付股利 dividend payable fu33wz1$}B  
  89 2232 应付利息 interest payable  B[8  
  90 2241 其他应付款 other account payable * c xYB  
  97 2401 预提费用 withholding expenses HogT#BMs  
  98 2411 预计负债 estimated liabilities ;Lz96R@}  
  99 2501 递延收益 deferred income ]m YY1%H8M  
  100 2601 长期借款 money borrowed for long term :]:q=1;c  
  101 2602 长期债券 long-term bond ,%Dn}mWu  
  106 2801 长期应付款 long-term account payable v\&Wb_;A  
  107 2802 未确认融资费用 unacknowledged financial charges O{Wy;7i  
  108 2811 专项应付款 special accounts payable p*vEVo  
  109 2901 递延所得税负债 deferred income tax liabilities <D =U=5  
  三、共同类 yw2sK7  
  112 3101 衍生工具 derivative tool 3PPN_Z  
  113 3201 套期工具 arbitrage tool _},u[+  
  114 3202 被套期项目 arbitrage project =`u4xa#m  
  四、所有者权益类 Ioj F/  
  115 4001 实收资本 paid-up capital H htAD Y  
  116 4002 资本公积 contributed surplus rtC.!].;%  
  117 4101 盈余公积 earned surplus U }xRvNz  
  119 4103 本年利润 profit for the current year V D-,)f  
  120 4104 利润分配 allocation of profits EE-jU<>|  
  121 4201 库存股 treasury stock aO6w :IO  
  五、成本类 }fdo Aid~  
  122 5001 生产成本 production cost kbiMqiPG  
  123 5101 制造费用 cost of production ?bW|~<X~  
  124 5201 劳务成本 service cost k\I+T~~xD  
  125 5301 研发支出 research and development expenditures n YWS'i@  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor X J.bK  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor &E0P`F,GQA  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor (@[c;+x  
  六、损益类 w 7s+6,  
  129 6001 主营业务收入 main business income !-)Hog5\  
  130 6011 利息收入 金融共用​ interest income financial sharing 1UT&kD!si  
  135 6051 其他业务收入 other business income .3M=|rE   
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance cl/}PmYIZ  
  137 6101 公允价值变动损益 sound value flexible loss and profit oYI7 .w  
  138 6111 投资收益 income on investment `2( )Vf  
  142 6301 营业外收入 nonrevenue receipt IXc"gO  
  143 6401 主营业务成本 main business cost z^'3f!:3  
  144 6402 其他业务支出 other business expense GB&<+5t2  
  145 6405 营业税金及附加 business tariff and annex ]rY:C  "#  
  146 6411 利息支出 金融共用 interest expense financial sharing +`'=K ;{U  
  155 6601 销售费用 marketing cost Te_%r9P|2  
  156 6602 管理费用 managing cost .EpcMX T%  
  157 6603 财务费用 financial cost VB=$D|Ll  
  158 6604 勘探费用 exploration expense `\Z7It?aDs  
  159 6701 资产减值损失 loss from asset devaluation V $Y=JK@  
  160 6711 营业外支出 nonoperating expense =n7QLQU  
  161 6801 所得税 income tax 3g ep_ aC  
  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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