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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  mznE Cy  
  1 1001 库存现金 cash on hand 9MRe?  
  2 1002 银行存款 bank deposit /\jRr7 Cd  
  5 1015 其他货币资金 other monetary capital MMRO@MdfV  
  9 1101 交易性金融资产 transaction monetary assets "=f,4Zbj  
  11 1121 应收票据 notes receivable ohXbA9&(x  
  12 1122 应收账款 Account receivable MoC/xF&  
  13 1123 预付账款 account prepaid c1%ki%J#  
  14 1131 应收股利 dividend receivable bB.nevb9p  
  15 1132 应收利息 accrued interest receivable pv|D{39Hs  
  21 1231 其他应收款 accounts receivable-others ZCuh ^  
  22 1241 坏账准备 had debts reserve YcaLc_pUx  
  28 1401 材料采购 procurement of materials IOUzj{G#  
  29 1402 在途物资 materials in transit $I@. <J*  
  30 1403 原材料 raw materials q[Y* .%~  
  32 1406 库存商品 commodity stocks 5tb i};  
  33 1407 发出商品 goods in transit mpCKF=KL.  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles $<wU>X  
  42 1461 存货跌价准备 reserve against stock price declining +]Bx4r?p  
  43 1501 待摊费用 fees to be apportioned o AS 'Z|  
  45 1521 持有至到期投资 hold investment due nRZ T~S4  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve Wm58[;%LTw  
  47 1523 可供出售金融资产 financial assets available for sale kZ_5R#xK  
  48 1524 长期股权投资 long-term stock ownership investment ``?Z97rH  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve wCr+/" t  
  50 1526 投资性房地产 investment real eastate e3&.RrA  
  51 1531 长期应收款 long-term account receivable ]kkH|b$[T  
  52 1541 未实现融资收益 unrealized financing income Xo4K!U>TzZ  
  54 1601 固定资产 permanent assets )vur$RX  
  55 1602 累计折旧 accumulated depreciation ET]`  
  56 1603 固定资产减值准备permanent assets reduction reserve p)Q='  
  57 1604 在建工程 construction in process $uNYus^vS  
  58 1605 工程物资 engineer material 9%Ftln6  
  59 1606 固定资产清理 disposal of fixed assets hzk]kM/OC  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing BI)$aR  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing zI>,A|yy  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture !Ys.KDL  
  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 W^nG\"T^  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture !U+XIr  
  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 .7zdA IKW  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation d 'wWj  
  67 1701 无形资产 intangible assets EEp,Z`  
  68 1702 累计摊销 accumulated amortization a U*cwR  
  69 1703 无形资产减值准备 intangible assets reduction reserve  F_%&,"$  
  70 1711 商誉 business reputation FU~:9EEx  
  71 1801 长期待摊费用 long-term deferred expenses k!,&L$sG  
  72 1811 递延所得税资产 deferred income tax assets t5za$kW'&  
  73 1901 待处理财产损溢 waiting assets profit and loss B8G1 #V_jK  
  二、负债类 debt group FZtIC77X5  
  74 2001 短期借款 short-term loan n|iO)L\9aB  
  81 2101 交易性金融负债 transaction financial liabilities PT`gAUCw  
  83 2201 应付票据 notes payable RIl +QA  
  84 2202 应付账款 account payable &mvC<_1n  
  85 2205 预收账款 item received in advance A[oxG;9xi  
  86 2211 应付职工薪酬 employee pay payable E^jb#9\R  
  87 2221 应交税费 tax payable ?\Jl] {i2  
  88 2231 应付股利 dividend payable {7X80KI  
  89 2232 应付利息 interest payable AA,n.;zy<  
  90 2241 其他应付款 other account payable q>ps99[=  
  97 2401 预提费用 withholding expenses nz]+G2 h  
  98 2411 预计负债 estimated liabilities -z4pI=  
  99 2501 递延收益 deferred income rOy-6og  
  100 2601 长期借款 money borrowed for long term Q<pL5[00fD  
  101 2602 长期债券 long-term bond |P]>[}mD  
  106 2801 长期应付款 long-term account payable p[%FH?  
  107 2802 未确认融资费用 unacknowledged financial charges :AB$d~${M>  
  108 2811 专项应付款 special accounts payable F .JvMy3  
  109 2901 递延所得税负债 deferred income tax liabilities "o[j'  
  三、共同类 Ik4U+'z6  
  112 3101 衍生工具 derivative tool toCT5E_0=  
  113 3201 套期工具 arbitrage tool RI_3X5.KQ  
  114 3202 被套期项目 arbitrage project * 7 o(  
  四、所有者权益类 cA4xx^~  
  115 4001 实收资本 paid-up capital (a i&v  
  116 4002 资本公积 contributed surplus ZtfPB  
  117 4101 盈余公积 earned surplus %<8lLRl  
  119 4103 本年利润 profit for the current year 3Ga! )  
  120 4104 利润分配 allocation of profits /uzU]3KF~  
  121 4201 库存股 treasury stock Wf=D'6w  
  五、成本类 %A dE5HI-  
  122 5001 生产成本 production cost AA um1xl  
  123 5101 制造费用 cost of production >{^&;$G+*  
  124 5201 劳务成本 service cost <x),HTJ  
  125 5301 研发支出 research and development expenditures +mN]VO*y  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor #yv_Eb02  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Vn6g(:\w  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor +idj,J|  
  六、损益类 qffXm `k  
  129 6001 主营业务收入 main business income n LZ  
  130 6011 利息收入 金融共用​ interest income financial sharing ayJKt03\O\  
  135 6051 其他业务收入 other business income $!x8XpR8s  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ^U.8grA  
  137 6101 公允价值变动损益 sound value flexible loss and profit d[5?P?h')  
  138 6111 投资收益 income on investment ^{GnEqml&  
  142 6301 营业外收入 nonrevenue receipt _kb $S  
  143 6401 主营业务成本 main business cost Bp`?inKBOd  
  144 6402 其他业务支出 other business expense %_!YonRY|X  
  145 6405 营业税金及附加 business tariff and annex  T^ ^o  
  146 6411 利息支出 金融共用 interest expense financial sharing pN"d~Z8  
  155 6601 销售费用 marketing cost N4Z%8:"pj  
  156 6602 管理费用 managing cost UHYnl ]  
  157 6603 财务费用 financial cost FaC;vuSpy  
  158 6604 勘探费用 exploration expense 7 p(^I*|  
  159 6701 资产减值损失 loss from asset devaluation 7W6tz\Y  
  160 6711 营业外支出 nonoperating expense ! K#Q[Ee  
  161 6801 所得税 income tax  DKu4e  
  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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