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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
FaDjLo2'o  
  一、资产类 ^,/RO5  
  1 1001 库存现金 cash on hand (Iaf?J5{  
  2 1002 银行存款 bank deposit xI($Uu}S  
  5 1015 其他货币资金 other monetary capital g^}8:,F_  
  9 1101 交易性金融资产 transaction monetary assets Gn ~6X-l  
  11 1121 应收票据 notes receivable L"o>wYx  
  12 1122 应收账款 Account receivable ihIVUu-M  
  13 1123 预付账款 account prepaid MP_ ~<Q  
  14 1131 应收股利 dividend receivable HY&aV2|A1  
  15 1132 应收利息 accrued interest receivable M%2+y5   
  21 1231 其他应收款 accounts receivable-others Wu[&Wv~  
  22 1241 坏账准备 had debts reserve 7 "20hAd  
  28 1401 材料采购 procurement of materials _"bHe/'CI  
  29 1402 在途物资 materials in transit }:us:%  
  30 1403 原材料 raw materials :h\Q;?  
  32 1406 库存商品 commodity stocks H!5\v"]WB  
  33 1407 发出商品 goods in transit w5Ay)lz  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 9 ~]~#Uj  
  42 1461 存货跌价准备 reserve against stock price declining YjxF}VI~<  
  43 1501 待摊费用 fees to be apportioned GO` Ru 8  
  45 1521 持有至到期投资 hold investment due k1{K*O$e  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve _AAaC_q  
  47 1523 可供出售金融资产 financial assets available for sale %s|}Fz->  
  48 1524 长期股权投资 long-term stock ownership investment [RLN;(0n  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve p i %< Sy  
  50 1526 投资性房地产 investment real eastate kEOS{C%6R  
  51 1531 长期应收款 long-term account receivable mH%yGBp_  
  52 1541 未实现融资收益 unrealized financing income dQV;3^iUY  
  54 1601 固定资产 permanent assets b{L/4bu  
  55 1602 累计折旧 accumulated depreciation :N4t49i  
  56 1603 固定资产减值准备permanent assets reduction reserve pWK(z[D  
  57 1604 在建工程 construction in process mz,  
  58 1605 工程物资 engineer material U+:m4a  
  59 1606 固定资产清理 disposal of fixed assets *K|W /'_&  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing (tIo:j  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing &cxRD  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture gW>uR3Ca4  
  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 YG@t5j#b  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 5*lT.  
  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 3Z5D)zuc  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation i V'k}rXC  
  67 1701 无形资产 intangible assets VH9dleZ  
  68 1702 累计摊销 accumulated amortization O_wEcJPE  
  69 1703 无形资产减值准备 intangible assets reduction reserve i~I%D%;  
  70 1711 商誉 business reputation $ M`hh{ -  
  71 1801 长期待摊费用 long-term deferred expenses [@J/eW B  
  72 1811 递延所得税资产 deferred income tax assets A mNW0.}  
  73 1901 待处理财产损溢 waiting assets profit and loss ,l !Ta "  
  二、负债类 debt group [fAV5U  
  74 2001 短期借款 short-term loan wQ^EYKD  
  81 2101 交易性金融负债 transaction financial liabilities tn H2sHby  
  83 2201 应付票据 notes payable "P 7nNa  
  84 2202 应付账款 account payable L^}_~PO N5  
  85 2205 预收账款 item received in advance ad *m%9Y1Q  
  86 2211 应付职工薪酬 employee pay payable }&cu/o4  
  87 2221 应交税费 tax payable 41`n1:-]  
  88 2231 应付股利 dividend payable ^hc!FD  
  89 2232 应付利息 interest payable  .E`\MtA  
  90 2241 其他应付款 other account payable ~Sj9GxTe  
  97 2401 预提费用 withholding expenses ,}3 'I [  
  98 2411 预计负债 estimated liabilities O(fM?4w  
  99 2501 递延收益 deferred income  6:b! F  
  100 2601 长期借款 money borrowed for long term h2Ld[xvCu%  
  101 2602 长期债券 long-term bond &"yx<&c}  
  106 2801 长期应付款 long-term account payable &e E=<x  
  107 2802 未确认融资费用 unacknowledged financial charges ]V^iN=(_5  
  108 2811 专项应付款 special accounts payable L 6 c 40  
  109 2901 递延所得税负债 deferred income tax liabilities ',9V|jvK  
  三、共同类 -ws? "_w  
  112 3101 衍生工具 derivative tool IpYM;tYw&  
  113 3201 套期工具 arbitrage tool 5rw 7;'  
  114 3202 被套期项目 arbitrage project t^+ik1.  
  四、所有者权益类 EK {Eo 9l  
  115 4001 实收资本 paid-up capital ]<ldWL  
  116 4002 资本公积 contributed surplus 24 [+pu  
  117 4101 盈余公积 earned surplus 2BQ j  
  119 4103 本年利润 profit for the current year e7 ^mmm  
  120 4104 利润分配 allocation of profits Q-_N2W ?  
  121 4201 库存股 treasury stock QoI3>Oj=  
  五、成本类 ^uKwB;@  
  122 5001 生产成本 production cost $ `ov4W  
  123 5101 制造费用 cost of production C'9Cr}cZ.  
  124 5201 劳务成本 service cost f.D?sHAn  
  125 5301 研发支出 research and development expenditures 6n,i0W  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor @5N]ZQ9  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor \y97W&AN  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 5eLtCsHz  
  六、损益类 JZ)RGSG i  
  129 6001 主营业务收入 main business income m8A#~i .  
  130 6011 利息收入 金融共用​ interest income financial sharing 94h]~GqNi  
  135 6051 其他业务收入 other business income -.1y(k^4E  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance gwLf'  
  137 6101 公允价值变动损益 sound value flexible loss and profit 7I &&bWB  
  138 6111 投资收益 income on investment kjIAep0rT  
  142 6301 营业外收入 nonrevenue receipt u ZNTHD  
  143 6401 主营业务成本 main business cost v\c>b:AofD  
  144 6402 其他业务支出 other business expense %'b M){  
  145 6405 营业税金及附加 business tariff and annex ~-ia+A6GIV  
  146 6411 利息支出 金融共用 interest expense financial sharing joFm]3$;  
  155 6601 销售费用 marketing cost YN/|$sMD|  
  156 6602 管理费用 managing cost L uq#9(P  
  157 6603 财务费用 financial cost k Z?=AXu  
  158 6604 勘探费用 exploration expense &TUWW/?T  
  159 6701 资产减值损失 loss from asset devaluation Y\D!/T  
  160 6711 营业外支出 nonoperating expense H3z: ZTI  
  161 6801 所得税 income tax ;y,5k?  
  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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