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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 |qS<{WZ!h  
  1 1001 库存现金 cash on hand t 7D2k2x9  
  2 1002 银行存款 bank deposit jV^Dj  
  5 1015 其他货币资金 other monetary capital Hh=D:kE  
  9 1101 交易性金融资产 transaction monetary assets >= Hcw  
  11 1121 应收票据 notes receivable ;|v6^2H"  
  12 1122 应收账款 Account receivable wVD-}n1"  
  13 1123 预付账款 account prepaid Qc2_B\K^  
  14 1131 应收股利 dividend receivable `, ?T;JRc  
  15 1132 应收利息 accrued interest receivable p1p4t40<l  
  21 1231 其他应收款 accounts receivable-others CUOxx,V  
  22 1241 坏账准备 had debts reserve y: @[QhV  
  28 1401 材料采购 procurement of materials <o5+*X  
  29 1402 在途物资 materials in transit X]q,A5g  
  30 1403 原材料 raw materials IAbK]kA  
  32 1406 库存商品 commodity stocks FJ3Xeo s4|  
  33 1407 发出商品 goods in transit _s./^B_w!  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles .IYE+XzV  
  42 1461 存货跌价准备 reserve against stock price declining e.eQZ5n~q`  
  43 1501 待摊费用 fees to be apportioned 94L P )n  
  45 1521 持有至到期投资 hold investment due ]@bo;.  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 9viQ<}K<  
  47 1523 可供出售金融资产 financial assets available for sale #;'1a T  
  48 1524 长期股权投资 long-term stock ownership investment Zg%SE'kK  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve IMzhEm  
  50 1526 投资性房地产 investment real eastate 2s,wC!',  
  51 1531 长期应收款 long-term account receivable (6p 5 Fo  
  52 1541 未实现融资收益 unrealized financing income }et^'BkA(  
  54 1601 固定资产 permanent assets F9]j{'#  
  55 1602 累计折旧 accumulated depreciation K"1xtpy  
  56 1603 固定资产减值准备permanent assets reduction reserve JpDc3^B*  
  57 1604 在建工程 construction in process Y3jb 'S4(  
  58 1605 工程物资 engineer material :g/HN9  
  59 1606 固定资产清理 disposal of fixed assets 9PEjV$0E2  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing fRJSo%  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing HPs$R [  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture +0; n t  
  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 6Gjr8  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture W&y%fd\&3  
  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 &;7\/m*W1  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation }9e4?7  
  67 1701 无形资产 intangible assets |r5|IA  
  68 1702 累计摊销 accumulated amortization < 2w@5qL  
  69 1703 无形资产减值准备 intangible assets reduction reserve uj_u j!  
  70 1711 商誉 business reputation `':$PUz,g  
  71 1801 长期待摊费用 long-term deferred expenses ~DcX}VCm  
  72 1811 递延所得税资产 deferred income tax assets $@q)IK%FDL  
  73 1901 待处理财产损溢 waiting assets profit and loss Y;S+2])R2  
  二、负债类 debt group RLr;]j8cm  
  74 2001 短期借款 short-term loan R% XbO~{u  
  81 2101 交易性金融负债 transaction financial liabilities `bO+3Y'5  
  83 2201 应付票据 notes payable {U4BPKo f  
  84 2202 应付账款 account payable >:5/V0;,  
  85 2205 预收账款 item received in advance G}mJtXT#=  
  86 2211 应付职工薪酬 employee pay payable &ZFsK c#  
  87 2221 应交税费 tax payable vBQ| h  
  88 2231 应付股利 dividend payable -8Z%5W`  
  89 2232 应付利息 interest payable J\XYUs  
  90 2241 其他应付款 other account payable 4`)B@<  
  97 2401 预提费用 withholding expenses l"!.aIY"e  
  98 2411 预计负债 estimated liabilities NvXds;EC  
  99 2501 递延收益 deferred income eu ~WFI  
  100 2601 长期借款 money borrowed for long term H-?SlVsf  
  101 2602 长期债券 long-term bond oUR'gc :  
  106 2801 长期应付款 long-term account payable 6w<jg/5t  
  107 2802 未确认融资费用 unacknowledged financial charges G_=`&i"4  
  108 2811 专项应付款 special accounts payable cEO g  
  109 2901 递延所得税负债 deferred income tax liabilities "YHqls}c  
  三、共同类 R1/ )Yy  
  112 3101 衍生工具 derivative tool Lm"l* j4  
  113 3201 套期工具 arbitrage tool K~AQ) ]pJI  
  114 3202 被套期项目 arbitrage project d@pD5n=m;  
  四、所有者权益类 `TKe+oS)  
  115 4001 实收资本 paid-up capital ~j",ePl  
  116 4002 资本公积 contributed surplus mYXe0E#6  
  117 4101 盈余公积 earned surplus # 9Z];<g  
  119 4103 本年利润 profit for the current year ^.Vq0Qzy]  
  120 4104 利润分配 allocation of profits "z R+}  
  121 4201 库存股 treasury stock 1Ah  
  五、成本类 fb4/LVg'J  
  122 5001 生产成本 production cost py9(z`}  
  123 5101 制造费用 cost of production rC}r99Pe:x  
  124 5201 劳务成本 service cost ZffK];D  
  125 5301 研发支出 research and development expenditures =:mD)oX*  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 8a|p`)lT  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor XJDp%B  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor =9FY;9  
  六、损益类 y^=\w?d  
  129 6001 主营业务收入 main business income !6\{q M  
  130 6011 利息收入 金融共用​ interest income financial sharing yb5 6nd  
  135 6051 其他业务收入 other business income T?:Vw laE  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance i[@*b/A  
  137 6101 公允价值变动损益 sound value flexible loss and profit 5`*S'W}\>  
  138 6111 投资收益 income on investment ([iMOE[D3  
  142 6301 营业外收入 nonrevenue receipt 0Pu$1Fp  
  143 6401 主营业务成本 main business cost 7q q}wR]]  
  144 6402 其他业务支出 other business expense f {AbCi  
  145 6405 营业税金及附加 business tariff and annex =K~<& l8  
  146 6411 利息支出 金融共用 interest expense financial sharing 8-UlbO6  
  155 6601 销售费用 marketing cost ^aN;M\  
  156 6602 管理费用 managing cost 5Q, #Co  
  157 6603 财务费用 financial cost DG}t!  
  158 6604 勘探费用 exploration expense l_Ftt N  
  159 6701 资产减值损失 loss from asset devaluation SaMg)s~B  
  160 6711 营业外支出 nonoperating expense F#eZfj~  
  161 6801 所得税 income tax 7"w r8  
  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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