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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 ee2k..Tq#  
  1 1001 库存现金 cash on hand V$Zl]f$S  
  2 1002 银行存款 bank deposit qtR/K=^i  
  5 1015 其他货币资金 other monetary capital MSqW {  
  9 1101 交易性金融资产 transaction monetary assets sq rY<@%  
  11 1121 应收票据 notes receivable S1I# qb  
  12 1122 应收账款 Account receivable q<XleC  
  13 1123 预付账款 account prepaid =w;~1i% .k  
  14 1131 应收股利 dividend receivable  u> @@  
  15 1132 应收利息 accrued interest receivable `RlMfd  
  21 1231 其他应收款 accounts receivable-others b 3NEYn  
  22 1241 坏账准备 had debts reserve b[U;P=;=  
  28 1401 材料采购 procurement of materials \yhj{QS.k  
  29 1402 在途物资 materials in transit <dWms`Qc O  
  30 1403 原材料 raw materials jR[b7s  
  32 1406 库存商品 commodity stocks Bo +Yu(|cL  
  33 1407 发出商品 goods in transit g0-~ %A,  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles c BcZ@e;  
  42 1461 存货跌价准备 reserve against stock price declining u>\u}c  
  43 1501 待摊费用 fees to be apportioned A$jf#,  
  45 1521 持有至到期投资 hold investment due o}b_`O  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve Ud:;kI%Vj  
  47 1523 可供出售金融资产 financial assets available for sale X..<U}e  
  48 1524 长期股权投资 long-term stock ownership investment _aP 2gH  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ]?*'[  
  50 1526 投资性房地产 investment real eastate  0`QF:  
  51 1531 长期应收款 long-term account receivable "'3QKeM1  
  52 1541 未实现融资收益 unrealized financing income =/m$ayG  
  54 1601 固定资产 permanent assets ubs>(\`q"  
  55 1602 累计折旧 accumulated depreciation &{e:6t  
  56 1603 固定资产减值准备permanent assets reduction reserve HVz|*?&6  
  57 1604 在建工程 construction in process fR&x5Ika0  
  58 1605 工程物资 engineer material o?| ] ciY  
  59 1606 固定资产清理 disposal of fixed assets !g[UFw  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing E#n=aY~u-  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ' OXL'_Xl  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture h f{RI4Jc  
  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 =))VxuoN  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture \AOHZ r  
  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 cU_:l.b  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation aZ'(ar :  
  67 1701 无形资产 intangible assets B8`!A  
  68 1702 累计摊销 accumulated amortization )|,Zp`2/  
  69 1703 无形资产减值准备 intangible assets reduction reserve cT|aQM@iW  
  70 1711 商誉 business reputation ja&S^B^@  
  71 1801 长期待摊费用 long-term deferred expenses z3p TdUt  
  72 1811 递延所得税资产 deferred income tax assets 888"X3.T  
  73 1901 待处理财产损溢 waiting assets profit and loss YBupC!R  
  二、负债类 debt group A hU   
  74 2001 短期借款 short-term loan GK&R,q5 }  
  81 2101 交易性金融负债 transaction financial liabilities 9Pql\]9"o  
  83 2201 应付票据 notes payable 3of0f{ZTj  
  84 2202 应付账款 account payable !BDJU  
  85 2205 预收账款 item received in advance =X3Rk)2r  
  86 2211 应付职工薪酬 employee pay payable rqTsKrLe  
  87 2221 应交税费 tax payable VXO.S)v2J  
  88 2231 应付股利 dividend payable 3Ct)5J  
  89 2232 应付利息 interest payable |xFSGrC  
  90 2241 其他应付款 other account payable gaU(ebsE  
  97 2401 预提费用 withholding expenses m't8\fo^w  
  98 2411 预计负债 estimated liabilities .cK<jF@'  
  99 2501 递延收益 deferred income /s Bs eI  
  100 2601 长期借款 money borrowed for long term *?~&O.R"  
  101 2602 长期债券 long-term bond `zOn(6B;U  
  106 2801 长期应付款 long-term account payable Z#zXary5s  
  107 2802 未确认融资费用 unacknowledged financial charges y4%[^g~-  
  108 2811 专项应付款 special accounts payable %?PRBE'}'  
  109 2901 递延所得税负债 deferred income tax liabilities AGV+Y 6  
  三、共同类 _F`RwBOjs  
  112 3101 衍生工具 derivative tool /Jc54d  
  113 3201 套期工具 arbitrage tool '_ l5Br73=  
  114 3202 被套期项目 arbitrage project #{g6'9PMz  
  四、所有者权益类 jm0v=m7  
  115 4001 实收资本 paid-up capital M)G|K a  
  116 4002 资本公积 contributed surplus \t ^9UN  
  117 4101 盈余公积 earned surplus @DuSii#.S  
  119 4103 本年利润 profit for the current year YSr u5Q  
  120 4104 利润分配 allocation of profits {-l:F2i  
  121 4201 库存股 treasury stock tY- `$U@  
  五、成本类 'wjL7P I  
  122 5001 生产成本 production cost j>)yV@g/  
  123 5101 制造费用 cost of production C/ENJ&  
  124 5201 劳务成本 service cost H{g&y o  
  125 5301 研发支出 research and development expenditures lNx:_g:SrZ  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor .$zo_~ mR  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor SquuK1P=  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor T7Qw1k  
  六、损益类 uF\ ;m.  
  129 6001 主营业务收入 main business income }{F1Cr   
  130 6011 利息收入 金融共用​ interest income financial sharing zXGi  
  135 6051 其他业务收入 other business income V5rW_X:]8  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance -Q" N;&'[&  
  137 6101 公允价值变动损益 sound value flexible loss and profit 6]fz;\DgP  
  138 6111 投资收益 income on investment 8B;HMD  
  142 6301 营业外收入 nonrevenue receipt eT@, QA(3  
  143 6401 主营业务成本 main business cost y\mK?eR  
  144 6402 其他业务支出 other business expense mI,!8#  
  145 6405 营业税金及附加 business tariff and annex l~ZIv   
  146 6411 利息支出 金融共用 interest expense financial sharing bj_oA i  
  155 6601 销售费用 marketing cost cm`x;[e6l  
  156 6602 管理费用 managing cost  K2D, *w  
  157 6603 财务费用 financial cost :|N(:W>=$Y  
  158 6604 勘探费用 exploration expense .Lp\Jyegs  
  159 6701 资产减值损失 loss from asset devaluation <CN+VXF  
  160 6711 营业外支出 nonoperating expense `|e3OCU  
  161 6801 所得税 income tax c4iGtW  
  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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