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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 =uHnRY  
  1 1001 库存现金 cash on hand bUwn}_7b  
  2 1002 银行存款 bank deposit ?%tMohL  
  5 1015 其他货币资金 other monetary capital 1c4/}3*  
  9 1101 交易性金融资产 transaction monetary assets 4BL;FO  
  11 1121 应收票据 notes receivable - YqYcer  
  12 1122 应收账款 Account receivable {7hLsK[])  
  13 1123 预付账款 account prepaid y9H% Xl  
  14 1131 应收股利 dividend receivable Ex amD">T  
  15 1132 应收利息 accrued interest receivable 1Na@|yY  
  21 1231 其他应收款 accounts receivable-others z;tI D~Y  
  22 1241 坏账准备 had debts reserve }|OaL*|u  
  28 1401 材料采购 procurement of materials nQX+pkJ  
  29 1402 在途物资 materials in transit zET^T5>:  
  30 1403 原材料 raw materials N ?Q+ >  
  32 1406 库存商品 commodity stocks S{t+>/  
  33 1407 发出商品 goods in transit |077Sf|  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 4S"\~><  
  42 1461 存货跌价准备 reserve against stock price declining `:8J46or  
  43 1501 待摊费用 fees to be apportioned ?Ea;J0V  
  45 1521 持有至到期投资 hold investment due +d}E&=p_  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 96cJ8I8  
  47 1523 可供出售金融资产 financial assets available for sale d_UN0YT<  
  48 1524 长期股权投资 long-term stock ownership investment #AkV/1Y  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve tsOrt3   
  50 1526 投资性房地产 investment real eastate z}Q wP ~Z  
  51 1531 长期应收款 long-term account receivable Pt:e!qX)  
  52 1541 未实现融资收益 unrealized financing income 1/1Xk,E  
  54 1601 固定资产 permanent assets ?liK\C2Z<  
  55 1602 累计折旧 accumulated depreciation <P[T!gST  
  56 1603 固定资产减值准备permanent assets reduction reserve e1(Q(3  
  57 1604 在建工程 construction in process =' ZRfb&  
  58 1605 工程物资 engineer material v,-{Z1N%m  
  59 1606 固定资产清理 disposal of fixed assets -C-?`R  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing K5ZC:Ks  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ,u }XW V  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture $n^ MD_1!  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture omO S=d!o  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture '|]e<Mt-   
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation }VS3L_ ;}/  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation s^0/"j|7  
  67 1701 无形资产 intangible assets [yl sz?  
  68 1702 累计摊销 accumulated amortization Ac 2(O6  
  69 1703 无形资产减值准备 intangible assets reduction reserve N7'OPTKt&  
  70 1711 商誉 business reputation ;__9TN  
  71 1801 长期待摊费用 long-term deferred expenses +d+@u)6  
  72 1811 递延所得税资产 deferred income tax assets =ph&sn$;L  
  73 1901 待处理财产损溢 waiting assets profit and loss 'w>_+jLT  
  二、负债类 debt group d2oh/j6`TA  
  74 2001 短期借款 short-term loan O ,rwP  
  81 2101 交易性金融负债 transaction financial liabilities t*z~5_/  
  83 2201 应付票据 notes payable 2XTPBZNe  
  84 2202 应付账款 account payable M` q?Fk  
  85 2205 预收账款 item received in advance UDhG :  
  86 2211 应付职工薪酬 employee pay payable B]m@:|Q  
  87 2221 应交税费 tax payable s+Fi @lg,  
  88 2231 应付股利 dividend payable 8h3=b[  
  89 2232 应付利息 interest payable 9TF f8'?d  
  90 2241 其他应付款 other account payable 5>3}_  
  97 2401 预提费用 withholding expenses IDkWGh  
  98 2411 预计负债 estimated liabilities +4[^!q* H  
  99 2501 递延收益 deferred income l Z#o+d2Y  
  100 2601 长期借款 money borrowed for long term sw A+f   
  101 2602 长期债券 long-term bond `U+l?S^$  
  106 2801 长期应付款 long-term account payable Y2xL> F  
  107 2802 未确认融资费用 unacknowledged financial charges V fv@7@q  
  108 2811 专项应付款 special accounts payable <VD8bTk  
  109 2901 递延所得税负债 deferred income tax liabilities 5MFxo63  
  三、共同类 /9o!*K  
  112 3101 衍生工具 derivative tool 1h6 ^>()^  
  113 3201 套期工具 arbitrage tool ^~{$wVGa  
  114 3202 被套期项目 arbitrage project 7.DtdyM  
  四、所有者权益类 O: @}lK+H  
  115 4001 实收资本 paid-up capital <;E  
  116 4002 资本公积 contributed surplus g{W;I_P^9  
  117 4101 盈余公积 earned surplus d(g^M1 m  
  119 4103 本年利润 profit for the current year +/#Ei'do  
  120 4104 利润分配 allocation of profits y=In?QN{6*  
  121 4201 库存股 treasury stock T+N|R  
  五、成本类 (D@A74q\'  
  122 5001 生产成本 production cost W@y J AQ  
  123 5101 制造费用 cost of production 'n<iU st  
  124 5201 劳务成本 service cost *x)Ozfe  
  125 5301 研发支出 research and development expenditures :2njp%  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor zBO(`=|  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor U4 13?Pe  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor -(O-%  
  六、损益类 vG \a1H  
  129 6001 主营业务收入 main business income ; 7N Z<k  
  130 6011 利息收入 金融共用​ interest income financial sharing D")_;NLE1  
  135 6051 其他业务收入 other business income p>_;^&>&  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance dt~YW  
  137 6101 公允价值变动损益 sound value flexible loss and profit nXjP x@  
  138 6111 投资收益 income on investment kId n6 Wx,  
  142 6301 营业外收入 nonrevenue receipt P2nft2/eu?  
  143 6401 主营业务成本 main business cost *3T| M@Y  
  144 6402 其他业务支出 other business expense Lm@vXgMD  
  145 6405 营业税金及附加 business tariff and annex +~xn Xb1  
  146 6411 利息支出 金融共用 interest expense financial sharing qlA7tU2p&  
  155 6601 销售费用 marketing cost %0? M?Jf  
  156 6602 管理费用 managing cost p7:{^  
  157 6603 财务费用 financial cost E*#]**  
  158 6604 勘探费用 exploration expense ]7;\E\o  
  159 6701 资产减值损失 loss from asset devaluation PjN =k;  
  160 6711 营业外支出 nonoperating expense '#(v= |J  
  161 6801 所得税 income tax %,hV[[@.  
  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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