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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 5kZ yiC*  
  1 1001 库存现金 cash on hand *K)53QKlE  
  2 1002 银行存款 bank deposit #IA(*oM  
  5 1015 其他货币资金 other monetary capital !0+Ex F  
  9 1101 交易性金融资产 transaction monetary assets =zGz|YI*?  
  11 1121 应收票据 notes receivable zszx@`/3  
  12 1122 应收账款 Account receivable 717m.t,x  
  13 1123 预付账款 account prepaid <?}g[]i  
  14 1131 应收股利 dividend receivable U4pvQE.m<  
  15 1132 应收利息 accrued interest receivable J%B?YO,  
  21 1231 其他应收款 accounts receivable-others `3s-\>  
  22 1241 坏账准备 had debts reserve m;1 exa  
  28 1401 材料采购 procurement of materials  +6-!o,(  
  29 1402 在途物资 materials in transit FLOJ  
  30 1403 原材料 raw materials ~m&oa@*=y  
  32 1406 库存商品 commodity stocks %K,,Sl_  
  33 1407 发出商品 goods in transit I+Cmj]M s0  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 7B :aJfxM  
  42 1461 存货跌价准备 reserve against stock price declining 1k({(\>qq  
  43 1501 待摊费用 fees to be apportioned aJ@qB9(ZBe  
  45 1521 持有至到期投资 hold investment due 5-po>1g'  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ;$;/#8`>  
  47 1523 可供出售金融资产 financial assets available for sale 64s;6=  
  48 1524 长期股权投资 long-term stock ownership investment +' 4dP#  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 55KL^+-~  
  50 1526 投资性房地产 investment real eastate /T'nY{  
  51 1531 长期应收款 long-term account receivable `Pbn  
  52 1541 未实现融资收益 unrealized financing income ,gD i)]  
  54 1601 固定资产 permanent assets O:R{4Q*5  
  55 1602 累计折旧 accumulated depreciation X;RI7{fW%X  
  56 1603 固定资产减值准备permanent assets reduction reserve = F<` -6  
  57 1604 在建工程 construction in process h /Nt92  
  58 1605 工程物资 engineer material \H12~=p`B  
  59 1606 固定资产清理 disposal of fixed assets )$g /PQ  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 9?6$ 2I  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing OaWq8 MIZ-  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture %c{)'X  
  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 oI/ThM`=q  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture |th )Q  
  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 P dnK@a  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation C[,-1e?  
  67 1701 无形资产 intangible assets -6>rR{z  
  68 1702 累计摊销 accumulated amortization -lEh}r  
  69 1703 无形资产减值准备 intangible assets reduction reserve Yw `VL)v(y  
  70 1711 商誉 business reputation [i_x 1  
  71 1801 长期待摊费用 long-term deferred expenses r2w7lf66!  
  72 1811 递延所得税资产 deferred income tax assets y9<Fv|Ric  
  73 1901 待处理财产损溢 waiting assets profit and loss tBQ> p.  
  二、负债类 debt group \)WjkhG<w#  
  74 2001 短期借款 short-term loan cxdM!L; `  
  81 2101 交易性金融负债 transaction financial liabilities n4,J#h/  
  83 2201 应付票据 notes payable @I:&ozy }=  
  84 2202 应付账款 account payable (#lS?+w)  
  85 2205 预收账款 item received in advance OwUbm0)h^V  
  86 2211 应付职工薪酬 employee pay payable {D< ?.'  
  87 2221 应交税费 tax payable |7'W)s5.  
  88 2231 应付股利 dividend payable /+YWp>6LU  
  89 2232 应付利息 interest payable h08T Q=n  
  90 2241 其他应付款 other account payable _aYQ(FO  
  97 2401 预提费用 withholding expenses ,Nh X%  
  98 2411 预计负债 estimated liabilities 9m4|1)  
  99 2501 递延收益 deferred income iL<O|'be  
  100 2601 长期借款 money borrowed for long term ;GSj }Nq  
  101 2602 长期债券 long-term bond jRc#>;dN  
  106 2801 长期应付款 long-term account payable Y.J$f<[R  
  107 2802 未确认融资费用 unacknowledged financial charges W kE;tC*  
  108 2811 专项应付款 special accounts payable O*7 pg  
  109 2901 递延所得税负债 deferred income tax liabilities [E1I?hfJ  
  三、共同类 M:E#}(  
  112 3101 衍生工具 derivative tool <D}k@M Z  
  113 3201 套期工具 arbitrage tool Sq>UMfl&  
  114 3202 被套期项目 arbitrage project g> f394j  
  四、所有者权益类 <LY+" Y  
  115 4001 实收资本 paid-up capital Jjv&@a}  
  116 4002 资本公积 contributed surplus 9"TPDU7"  
  117 4101 盈余公积 earned surplus >E3OYa?G  
  119 4103 本年利润 profit for the current year IT|CfQ [D  
  120 4104 利润分配 allocation of profits L\I/2aiE  
  121 4201 库存股 treasury stock u QCS%|8C  
  五、成本类 bql6Z1l  
  122 5001 生产成本 production cost fsoS!6h0k  
  123 5101 制造费用 cost of production `'`XB0vb  
  124 5201 劳务成本 service cost !v=ha%w{  
  125 5301 研发支出 research and development expenditures f{0PLFj  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor l"/Os_4O  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ]h6<o*  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor X@rAe37h+  
  六、损益类 KV2X[1  
  129 6001 主营业务收入 main business income XOMWqQr|  
  130 6011 利息收入 金融共用​ interest income financial sharing 3;A AC (X  
  135 6051 其他业务收入 other business income ?FyA2q!  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance #%~wuCn< K  
  137 6101 公允价值变动损益 sound value flexible loss and profit rE 8-MB  
  138 6111 投资收益 income on investment KV Bz=  
  142 6301 营业外收入 nonrevenue receipt XQ>m8K?\d  
  143 6401 主营业务成本 main business cost +}]xuYzo  
  144 6402 其他业务支出 other business expense FsjblB3?E  
  145 6405 营业税金及附加 business tariff and annex I5{SC-7  
  146 6411 利息支出 金融共用 interest expense financial sharing 8}2 `^<U  
  155 6601 销售费用 marketing cost *P>F# ~X  
  156 6602 管理费用 managing cost <>caj Q@  
  157 6603 财务费用 financial cost TD<.:ul]  
  158 6604 勘探费用 exploration expense 7o3f5"z  
  159 6701 资产减值损失 loss from asset devaluation >K3Lww)Ln  
  160 6711 营业外支出 nonoperating expense WD<M U ]  
  161 6801 所得税 income tax iM-@?!WF  
  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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