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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 J~.`  
  1 1001 库存现金 cash on hand fW=vN0Z  
  2 1002 银行存款 bank deposit s3sPj2e{  
  5 1015 其他货币资金 other monetary capital E< Y!BT[X  
  9 1101 交易性金融资产 transaction monetary assets '4ip~>3?w  
  11 1121 应收票据 notes receivable ?Gqq]ozm  
  12 1122 应收账款 Account receivable zQ~ax!}R  
  13 1123 预付账款 account prepaid x:$ xtu  
  14 1131 应收股利 dividend receivable 8AQ__&nT  
  15 1132 应收利息 accrued interest receivable G_]zymXQ  
  21 1231 其他应收款 accounts receivable-others A9_} RJ9  
  22 1241 坏账准备 had debts reserve ).3riR  
  28 1401 材料采购 procurement of materials ,n3e8qd  
  29 1402 在途物资 materials in transit XY^]nm-{I  
  30 1403 原材料 raw materials .]w=+~h  
  32 1406 库存商品 commodity stocks rU9z? (  
  33 1407 发出商品 goods in transit +3F%soum95  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles aqEmF  
  42 1461 存货跌价准备 reserve against stock price declining 8+@j %l j  
  43 1501 待摊费用 fees to be apportioned Ji4JP0  
  45 1521 持有至到期投资 hold investment due IOT-R!.5V  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve SA?lDRF  
  47 1523 可供出售金融资产 financial assets available for sale +Ly @5y"  
  48 1524 长期股权投资 long-term stock ownership investment Ge7Uety  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve  WZM  
  50 1526 投资性房地产 investment real eastate i_(6} Y&  
  51 1531 长期应收款 long-term account receivable 0[])wl  
  52 1541 未实现融资收益 unrealized financing income `gAW5 i-z5  
  54 1601 固定资产 permanent assets J9-n3o  
  55 1602 累计折旧 accumulated depreciation ykYef  
  56 1603 固定资产减值准备permanent assets reduction reserve fE"-W{M  
  57 1604 在建工程 construction in process ezb*tN!  
  58 1605 工程物资 engineer material M}e}3w  
  59 1606 固定资产清理 disposal of fixed assets wxo* \WLe  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing UC_o;  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ;,/4Ry22j-  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture v{SZ(;  
  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 c] -  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture #>M^BOR8  
  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 !bs5w_@  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation `ZU]eAV  
  67 1701 无形资产 intangible assets h~lps?.#b  
  68 1702 累计摊销 accumulated amortization fjCFJ_  
  69 1703 无形资产减值准备 intangible assets reduction reserve "5204I  
  70 1711 商誉 business reputation ,bzC| AK  
  71 1801 长期待摊费用 long-term deferred expenses =o4gW`\z  
  72 1811 递延所得税资产 deferred income tax assets WjguM  
  73 1901 待处理财产损溢 waiting assets profit and loss ,rV;T";r  
  二、负债类 debt group Gz52^O :  
  74 2001 短期借款 short-term loan NvC @  
  81 2101 交易性金融负债 transaction financial liabilities sJ{r+wY  
  83 2201 应付票据 notes payable dVg'v7G&V(  
  84 2202 应付账款 account payable tOX -vQ  
  85 2205 预收账款 item received in advance _Q'f^Kj  
  86 2211 应付职工薪酬 employee pay payable 6l:uQz9  
  87 2221 应交税费 tax payable {n&GZG"f  
  88 2231 应付股利 dividend payable &NOCRabc  
  89 2232 应付利息 interest payable n&,X ']z.  
  90 2241 其他应付款 other account payable Oyb0t|do+  
  97 2401 预提费用 withholding expenses k t'[  
  98 2411 预计负债 estimated liabilities d_!}9  
  99 2501 递延收益 deferred income X .sOZb?$  
  100 2601 长期借款 money borrowed for long term `=S%!akj  
  101 2602 长期债券 long-term bond - <L5;  
  106 2801 长期应付款 long-term account payable Cp+tcrd_s  
  107 2802 未确认融资费用 unacknowledged financial charges Bi Dyr  
  108 2811 专项应付款 special accounts payable pedyWA>  
  109 2901 递延所得税负债 deferred income tax liabilities P%ThW9^vnj  
  三、共同类 Y9I|s{~  
  112 3101 衍生工具 derivative tool k<x7\T  
  113 3201 套期工具 arbitrage tool Yxy!&hPLv:  
  114 3202 被套期项目 arbitrage project HQwrb HS  
  四、所有者权益类 ?D|kCw69SE  
  115 4001 实收资本 paid-up capital "!_vQ^y  
  116 4002 资本公积 contributed surplus [nG[ x|;|  
  117 4101 盈余公积 earned surplus Vju/+  
  119 4103 本年利润 profit for the current year X"vDFE`?  
  120 4104 利润分配 allocation of profits ^q`RaX)  
  121 4201 库存股 treasury stock -g:i'e  
  五、成本类 %g^:0me`  
  122 5001 生产成本 production cost 6v74mIRn'?  
  123 5101 制造费用 cost of production )3R5cq  
  124 5201 劳务成本 service cost Nv|0Z'M  
  125 5301 研发支出 research and development expenditures g6+5uvpd  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor @ -Y,9mM   
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor XD" 4t4~>  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 4T$DQK@e  
  六、损益类 n1aOpz6`  
  129 6001 主营业务收入 main business income _Fn`G .r<  
  130 6011 利息收入 金融共用​ interest income financial sharing :wEy""*N0  
  135 6051 其他业务收入 other business income P,b&F  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance @^J>. g  
  137 6101 公允价值变动损益 sound value flexible loss and profit >3*a&_cI=k  
  138 6111 投资收益 income on investment wz{c;v\J^  
  142 6301 营业外收入 nonrevenue receipt o^'QGs "  
  143 6401 主营业务成本 main business cost ta<8~n^?  
  144 6402 其他业务支出 other business expense Jz*A!Li  
  145 6405 营业税金及附加 business tariff and annex 0|i|z !N>  
  146 6411 利息支出 金融共用 interest expense financial sharing oIQ$ 98M  
  155 6601 销售费用 marketing cost Gx4{ 9  
  156 6602 管理费用 managing cost dWu;F^  
  157 6603 财务费用 financial cost ]826kpq_  
  158 6604 勘探费用 exploration expense =p7id5"  
  159 6701 资产减值损失 loss from asset devaluation 17`-eDd  
  160 6711 营业外支出 nonoperating expense =GW[UnO  
  161 6801 所得税 income tax oad /xbp@/  
  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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