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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 w PR Ns9^  
  1 1001 库存现金 cash on hand b /UXO$_~-  
  2 1002 银行存款 bank deposit b;QgL_w  
  5 1015 其他货币资金 other monetary capital !}*vM@)1  
  9 1101 交易性金融资产 transaction monetary assets ^s6~*n<fH  
  11 1121 应收票据 notes receivable lu{ *]!  
  12 1122 应收账款 Account receivable M$EF 8   
  13 1123 预付账款 account prepaid m-O *t$6  
  14 1131 应收股利 dividend receivable jI8`trD  
  15 1132 应收利息 accrued interest receivable 0OHXg=   
  21 1231 其他应收款 accounts receivable-others D=a*Xu2zq  
  22 1241 坏账准备 had debts reserve @sn:%/x_  
  28 1401 材料采购 procurement of materials w]gLd  
  29 1402 在途物资 materials in transit .@&FJYkLYi  
  30 1403 原材料 raw materials QwhO /  
  32 1406 库存商品 commodity stocks 0e8  
  33 1407 发出商品 goods in transit @JlT*:Dz  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 3J"`mQ  
  42 1461 存货跌价准备 reserve against stock price declining q<E7q Y+  
  43 1501 待摊费用 fees to be apportioned _ooHB>sH  
  45 1521 持有至到期投资 hold investment due VzSkqWF/"  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 961&rR}d  
  47 1523 可供出售金融资产 financial assets available for sale tQzbYzGb7  
  48 1524 长期股权投资 long-term stock ownership investment Gk5'|s  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ti+e U$  
  50 1526 投资性房地产 investment real eastate Jzf+"%lv  
  51 1531 长期应收款 long-term account receivable WDY\Fj   
  52 1541 未实现融资收益 unrealized financing income Bdh*[S\u@E  
  54 1601 固定资产 permanent assets @-)S*+8  
  55 1602 累计折旧 accumulated depreciation EN`JzL jP  
  56 1603 固定资产减值准备permanent assets reduction reserve q,fp DNo  
  57 1604 在建工程 construction in process h{mzYy} b  
  58 1605 工程物资 engineer material z\tY A  
  59 1606 固定资产清理 disposal of fixed assets IA0 vSF:  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Kc]cJ`P4.  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing w-WAgAch  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture vltE2mb  
  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 h:Gs9]Lvtv  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture +DSbr5"VlB  
  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 49E| f ^q  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation BMAWjE r  
  67 1701 无形资产 intangible assets waC i9  
  68 1702 累计摊销 accumulated amortization [Uk cG9  
  69 1703 无形资产减值准备 intangible assets reduction reserve A&1EOQ=N  
  70 1711 商誉 business reputation EO+Ix7w  
  71 1801 长期待摊费用 long-term deferred expenses T+XcEI6w  
  72 1811 递延所得税资产 deferred income tax assets EUw4$Jt^p  
  73 1901 待处理财产损溢 waiting assets profit and loss [5xm>Y&}  
  二、负债类 debt group 'dwsm7Xd  
  74 2001 短期借款 short-term loan _~Od G  
  81 2101 交易性金融负债 transaction financial liabilities MkVv5C  
  83 2201 应付票据 notes payable n2*Ua/J-8  
  84 2202 应付账款 account payable 27gHgz}}  
  85 2205 预收账款 item received in advance / w dvm4  
  86 2211 应付职工薪酬 employee pay payable Nkb%4ofKqu  
  87 2221 应交税费 tax payable fX9b1x  
  88 2231 应付股利 dividend payable D`n<!"xg@$  
  89 2232 应付利息 interest payable  e#5WX  
  90 2241 其他应付款 other account payable im<!JMI  
  97 2401 预提费用 withholding expenses suQ`a_ zJ  
  98 2411 预计负债 estimated liabilities vH6(p(l  
  99 2501 递延收益 deferred income 3 a(SmM:  
  100 2601 长期借款 money borrowed for long term R5MN;xG^  
  101 2602 长期债券 long-term bond &z 3_N  
  106 2801 长期应付款 long-term account payable XKp(31])  
  107 2802 未确认融资费用 unacknowledged financial charges mKM[[l&A  
  108 2811 专项应付款 special accounts payable ,FYA*}[  
  109 2901 递延所得税负债 deferred income tax liabilities J8FzQ2  
  三、共同类 b^[>\s'  
  112 3101 衍生工具 derivative tool vyc<RjS_x  
  113 3201 套期工具 arbitrage tool )+ G0m,n  
  114 3202 被套期项目 arbitrage project "c~``i\G   
  四、所有者权益类 \zcSfNE  
  115 4001 实收资本 paid-up capital \zVp8MMf  
  116 4002 资本公积 contributed surplus sfG9R"  
  117 4101 盈余公积 earned surplus hDJ+Rk@  
  119 4103 本年利润 profit for the current year QN;NuDHN  
  120 4104 利润分配 allocation of profits ZyU/ .Uk  
  121 4201 库存股 treasury stock +Rd\*b  
  五、成本类 LVP6vs  
  122 5001 生产成本 production cost n>^9+Rx|i  
  123 5101 制造费用 cost of production 1\-lAk!   
  124 5201 劳务成本 service cost ~>]Ie~E: (  
  125 5301 研发支出 research and development expenditures kdA]gpdw  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor p^{yA"MQ  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor N<(rP1)`v  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Y,n8co^  
  六、损益类 -[=@'N P  
  129 6001 主营业务收入 main business income V'.gE6we  
  130 6011 利息收入 金融共用​ interest income financial sharing #I ,c'Vj  
  135 6051 其他业务收入 other business income j}h%, 7  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance  r+]a  
  137 6101 公允价值变动损益 sound value flexible loss and profit T?n[1%K  
  138 6111 投资收益 income on investment RionKiN  
  142 6301 营业外收入 nonrevenue receipt Zjc /GO  
  143 6401 主营业务成本 main business cost muK)Y w[#N  
  144 6402 其他业务支出 other business expense w0>5#j q#r  
  145 6405 营业税金及附加 business tariff and annex f b8xs<  
  146 6411 利息支出 金融共用 interest expense financial sharing Oa5-^&I  
  155 6601 销售费用 marketing cost ^s8JW"H  
  156 6602 管理费用 managing cost %AgCE"!  
  157 6603 财务费用 financial cost ojWf]$^y}  
  158 6604 勘探费用 exploration expense s0Y7`uD^  
  159 6701 资产减值损失 loss from asset devaluation k3 '5Ei  
  160 6711 营业外支出 nonoperating expense }D ~m%%,  
  161 6801 所得税 income tax A[88IMZs  
  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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