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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 OlAs'TE^  
  1 1001 库存现金 cash on hand ,=tD8@a<  
  2 1002 银行存款 bank deposit Y j)#k)x  
  5 1015 其他货币资金 other monetary capital ? i( %  
  9 1101 交易性金融资产 transaction monetary assets l7W 6qNB  
  11 1121 应收票据 notes receivable 0o+6Q8q  
  12 1122 应收账款 Account receivable }D7I3]2>   
  13 1123 预付账款 account prepaid jgbLN/_{  
  14 1131 应收股利 dividend receivable w S4.8iJ  
  15 1132 应收利息 accrued interest receivable (@t(?Js  
  21 1231 其他应收款 accounts receivable-others zoOaVV&1  
  22 1241 坏账准备 had debts reserve WpF2)R}G=  
  28 1401 材料采购 procurement of materials /x5rf  
  29 1402 在途物资 materials in transit >iD )eB  
  30 1403 原材料 raw materials {P{bOe  
  32 1406 库存商品 commodity stocks 0Uz\H0T1  
  33 1407 发出商品 goods in transit )^4\,u\@  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles >c9 a0A  
  42 1461 存货跌价准备 reserve against stock price declining _h X]%  
  43 1501 待摊费用 fees to be apportioned I3,= 0z  
  45 1521 持有至到期投资 hold investment due c:-!'l$ !  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ;\lW5ZX  
  47 1523 可供出售金融资产 financial assets available for sale i|T)p_y(!a  
  48 1524 长期股权投资 long-term stock ownership investment UG)8D5  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve tcLnN:  
  50 1526 投资性房地产 investment real eastate *Txl+zTY  
  51 1531 长期应收款 long-term account receivable qjf [zF  
  52 1541 未实现融资收益 unrealized financing income eU<]o< \Qo  
  54 1601 固定资产 permanent assets Au4 yBm u  
  55 1602 累计折旧 accumulated depreciation F{eU";D  
  56 1603 固定资产减值准备permanent assets reduction reserve ZJwrLV  
  57 1604 在建工程 construction in process 0TGLM#{  
  58 1605 工程物资 engineer material }z\_;\7  
  59 1606 固定资产清理 disposal of fixed assets QAvir%Y9Q  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing %kB8'a3  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing \RvvHty-V  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture J.ck~;3  
  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 GlbySD@  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture q~3,yyu  
  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 u>TZt]h8  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation TiYnc3Bz}J  
  67 1701 无形资产 intangible assets &4b&X0pU  
  68 1702 累计摊销 accumulated amortization xKQ+{"?-^g  
  69 1703 无形资产减值准备 intangible assets reduction reserve ow_djv:,  
  70 1711 商誉 business reputation q{t*34R  
  71 1801 长期待摊费用 long-term deferred expenses @6mBqcE'?  
  72 1811 递延所得税资产 deferred income tax assets :{IO=^D=$  
  73 1901 待处理财产损溢 waiting assets profit and loss iMs5zf <M  
  二、负债类 debt group =$nB/K,8AX  
  74 2001 短期借款 short-term loan qIY~dQ|  
  81 2101 交易性金融负债 transaction financial liabilities H63,bNS s  
  83 2201 应付票据 notes payable >2,Gy-&"0  
  84 2202 应付账款 account payable 'bo~%WA]n  
  85 2205 预收账款 item received in advance pek%08VSEU  
  86 2211 应付职工薪酬 employee pay payable EI:w aIr  
  87 2221 应交税费 tax payable 3'^k$;^  
  88 2231 应付股利 dividend payable sFQ^2PwbS  
  89 2232 应付利息 interest payable 91$]Qg,lB  
  90 2241 其他应付款 other account payable :_t} QP"  
  97 2401 预提费用 withholding expenses Y]L9Y9  
  98 2411 预计负债 estimated liabilities S(uf(q|{  
  99 2501 递延收益 deferred income JaK}|  
  100 2601 长期借款 money borrowed for long term m < 3Ao^I+  
  101 2602 长期债券 long-term bond | fSe>uVZ  
  106 2801 长期应付款 long-term account payable J41G&$j(  
  107 2802 未确认融资费用 unacknowledged financial charges `67[O4$<  
  108 2811 专项应付款 special accounts payable #Sa27$&.>  
  109 2901 递延所得税负债 deferred income tax liabilities j{NNSi3  
  三、共同类 xA9:*>+>  
  112 3101 衍生工具 derivative tool mZx&Xez_G  
  113 3201 套期工具 arbitrage tool u$-U*r  
  114 3202 被套期项目 arbitrage project 3bDQk :L  
  四、所有者权益类 :PtF+{N>  
  115 4001 实收资本 paid-up capital RB+N IoQQ|  
  116 4002 资本公积 contributed surplus <<i3r|}  
  117 4101 盈余公积 earned surplus ap{2$k ,  
  119 4103 本年利润 profit for the current year wlEdt1G  
  120 4104 利润分配 allocation of profits $ZNu+tn Y  
  121 4201 库存股 treasury stock 7DIIx}A  
  五、成本类 i:u1s"3~  
  122 5001 生产成本 production cost L3n_ 5|  
  123 5101 制造费用 cost of production ~t^eiyv  
  124 5201 劳务成本 service cost Oi:<~E[kz.  
  125 5301 研发支出 research and development expenditures vq!_^F<  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor h+aS4Q&  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor HO[wTB|D]  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor TEMw8@b  
  六、损益类 *X4PM\ck  
  129 6001 主营业务收入 main business income xCYE B}o9r  
  130 6011 利息收入 金融共用​ interest income financial sharing 1!.(4gV  
  135 6051 其他业务收入 other business income )=-0M9e.{  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance X+~ XJ  
  137 6101 公允价值变动损益 sound value flexible loss and profit ^;Sy. W&`  
  138 6111 投资收益 income on investment %s&ChM?8F  
  142 6301 营业外收入 nonrevenue receipt fm^@i;D  
  143 6401 主营业务成本 main business cost r" K':O6y  
  144 6402 其他业务支出 other business expense l2&`J_"  
  145 6405 营业税金及附加 business tariff and annex *FmTy|  
  146 6411 利息支出 金融共用 interest expense financial sharing .58qL-iC  
  155 6601 销售费用 marketing cost "3<da*D1  
  156 6602 管理费用 managing cost &`fhEN  
  157 6603 财务费用 financial cost i ,|0@Vy  
  158 6604 勘探费用 exploration expense ~j-cS J3  
  159 6701 资产减值损失 loss from asset devaluation |=EZ1<KzD  
  160 6711 营业外支出 nonoperating expense H<QT3RF2  
  161 6801 所得税 income tax RGK8'i/X  
  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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