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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 8A2 z 5Aa  
  1 1001 库存现金 cash on hand ]7/gJ>g,  
  2 1002 银行存款 bank deposit HD-Erop  
  5 1015 其他货币资金 other monetary capital (FVX57  
  9 1101 交易性金融资产 transaction monetary assets cyF4iG'M,y  
  11 1121 应收票据 notes receivable N6/T#UVns  
  12 1122 应收账款 Account receivable <y=ovkM3  
  13 1123 预付账款 account prepaid AR B7>"  
  14 1131 应收股利 dividend receivable k W-81  
  15 1132 应收利息 accrued interest receivable WH$HI/%*m  
  21 1231 其他应收款 accounts receivable-others ^Kq|ID AP  
  22 1241 坏账准备 had debts reserve J=}F2C   
  28 1401 材料采购 procurement of materials @.$MzPQQI  
  29 1402 在途物资 materials in transit w6zB Vi  
  30 1403 原材料 raw materials Yp5L+~J[  
  32 1406 库存商品 commodity stocks Wmz`&nsn[  
  33 1407 发出商品 goods in transit +Ui_ O  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ImkrV{,e  
  42 1461 存货跌价准备 reserve against stock price declining j%tEZ"H  
  43 1501 待摊费用 fees to be apportioned "JhimgwvY  
  45 1521 持有至到期投资 hold investment due ]PS\#I}  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve j\2[H^   
  47 1523 可供出售金融资产 financial assets available for sale 32>x^>G=>  
  48 1524 长期股权投资 long-term stock ownership investment Q,e*#oK3$  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve P_Uutn~  
  50 1526 投资性房地产 investment real eastate ?2`$3[ET-  
  51 1531 长期应收款 long-term account receivable P Jo  
  52 1541 未实现融资收益 unrealized financing income kC$I2[t!  
  54 1601 固定资产 permanent assets C0m\SNR  
  55 1602 累计折旧 accumulated depreciation KD*O%@X5C  
  56 1603 固定资产减值准备permanent assets reduction reserve ecFi (eMD  
  57 1604 在建工程 construction in process Pes =aw  
  58 1605 工程物资 engineer material ExrY>*v  
  59 1606 固定资产清理 disposal of fixed assets XB/'u39  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing c> ~:dcy  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing q=0 pQ 1>  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture +R\~3uj[7  
  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 uMiyq<  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture a$}6:E  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 3|eUy_d3  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation Fd8hGj1  
  67 1701 无形资产 intangible assets K wFXB  
  68 1702 累计摊销 accumulated amortization 3,$iG e  
  69 1703 无形资产减值准备 intangible assets reduction reserve qgexb\x\4  
  70 1711 商誉 business reputation *cNk>y  
  71 1801 长期待摊费用 long-term deferred expenses p24.bLr  
  72 1811 递延所得税资产 deferred income tax assets 8 /m3+5  
  73 1901 待处理财产损溢 waiting assets profit and loss =K'L|QKF  
  二、负债类 debt group VS`Z_Xn  
  74 2001 短期借款 short-term loan fVUKvZ}P*  
  81 2101 交易性金融负债 transaction financial liabilities W_JhNe  
  83 2201 应付票据 notes payable VGJDqm!  
  84 2202 应付账款 account payable S0xIvzS  
  85 2205 预收账款 item received in advance Xj ,j0  
  86 2211 应付职工薪酬 employee pay payable 8=4^Lm  
  87 2221 应交税费 tax payable ;=p;v .l  
  88 2231 应付股利 dividend payable uUS)#qM |  
  89 2232 应付利息 interest payable kI+b <$:D  
  90 2241 其他应付款 other account payable V9{B}5KC  
  97 2401 预提费用 withholding expenses :,YLx9i>  
  98 2411 预计负债 estimated liabilities NG)7G   
  99 2501 递延收益 deferred income az bUc4M  
  100 2601 长期借款 money borrowed for long term o* _g$  
  101 2602 长期债券 long-term bond *k6$   
  106 2801 长期应付款 long-term account payable 3- )kwy6L  
  107 2802 未确认融资费用 unacknowledged financial charges ]h8/M7k  
  108 2811 专项应付款 special accounts payable  N|N/)  
  109 2901 递延所得税负债 deferred income tax liabilities X[{\ 3Av  
  三、共同类 8S=c^_PJ  
  112 3101 衍生工具 derivative tool  `~E<Sf<M  
  113 3201 套期工具 arbitrage tool _IKQ36=  
  114 3202 被套期项目 arbitrage project }AAbhr9d}  
  四、所有者权益类 qKs7WBRJy  
  115 4001 实收资本 paid-up capital Tw}z7U"  
  116 4002 资本公积 contributed surplus 6`j<l5-h  
  117 4101 盈余公积 earned surplus AeQC:  
  119 4103 本年利润 profit for the current year /cY[at|p  
  120 4104 利润分配 allocation of profits h@ Dw'w  
  121 4201 库存股 treasury stock Dauo(Uhuo  
  五、成本类 ^Kum%<[i  
  122 5001 生产成本 production cost STRyW Ml  
  123 5101 制造费用 cost of production c#x7N9;"!  
  124 5201 劳务成本 service cost x`3. Wu\  
  125 5301 研发支出 research and development expenditures ,whM22Af~{  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ,s8&#1rJ-  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor L]NYYP-  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 5W5pRd>Q  
  六、损益类 cuNq9y; [  
  129 6001 主营业务收入 main business income i*b4uHna  
  130 6011 利息收入 金融共用​ interest income financial sharing JrxP,[q JG  
  135 6051 其他业务收入 other business income U)b &zZc;  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance #nDL  
  137 6101 公允价值变动损益 sound value flexible loss and profit ,gx$U@0Z  
  138 6111 投资收益 income on investment 7t+]z)  
  142 6301 营业外收入 nonrevenue receipt rZ 6@b  
  143 6401 主营业务成本 main business cost LVWxd}0  
  144 6402 其他业务支出 other business expense i&5!9m`Cw  
  145 6405 营业税金及附加 business tariff and annex qG*_w RF  
  146 6411 利息支出 金融共用 interest expense financial sharing 2nYiG)tg  
  155 6601 销售费用 marketing cost =mAGD*NK u  
  156 6602 管理费用 managing cost 6yi/&#YM  
  157 6603 财务费用 financial cost ua!D-0  
  158 6604 勘探费用 exploration expense 25w6KBTe;:  
  159 6701 资产减值损失 loss from asset devaluation AF QnCl Of  
  160 6711 营业外支出 nonoperating expense 5 u"nxT   
  161 6801 所得税 income tax ),)Q{~&`  
  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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