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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 ^zJ. W  
  1 1001 库存现金 cash on hand ##@#:B  
  2 1002 银行存款 bank deposit 8_m9CQ6 i  
  5 1015 其他货币资金 other monetary capital Zz-;jkX)  
  9 1101 交易性金融资产 transaction monetary assets FNM"!z  
  11 1121 应收票据 notes receivable nnNg^<[k3  
  12 1122 应收账款 Account receivable #[W[ |m  
  13 1123 预付账款 account prepaid  iq:[+  
  14 1131 应收股利 dividend receivable C6M/$_l&a  
  15 1132 应收利息 accrued interest receivable ?GarD3#A  
  21 1231 其他应收款 accounts receivable-others gL"}53A  
  22 1241 坏账准备 had debts reserve PoJyWC  
  28 1401 材料采购 procurement of materials }# x3IE6'  
  29 1402 在途物资 materials in transit c.Y8CD.tqL  
  30 1403 原材料 raw materials uq%3;#[0  
  32 1406 库存商品 commodity stocks Q $0%~`t  
  33 1407 发出商品 goods in transit wKlCx  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles FBAC9}V"  
  42 1461 存货跌价准备 reserve against stock price declining BmFME0  
  43 1501 待摊费用 fees to be apportioned /A.i5=k  
  45 1521 持有至到期投资 hold investment due Iq]6]  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 1!wEXH(  
  47 1523 可供出售金融资产 financial assets available for sale AV4HX\`{P0  
  48 1524 长期股权投资 long-term stock ownership investment 2P_^@g  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve i{ @'\}{L  
  50 1526 投资性房地产 investment real eastate rOH W  
  51 1531 长期应收款 long-term account receivable r)]CZ])  
  52 1541 未实现融资收益 unrealized financing income VQ<i$ I  
  54 1601 固定资产 permanent assets idS RWa  
  55 1602 累计折旧 accumulated depreciation J<#`IaV  
  56 1603 固定资产减值准备permanent assets reduction reserve (OcNC/9  
  57 1604 在建工程 construction in process p}DF$k%`  
  58 1605 工程物资 engineer material 0,$-)SkT  
  59 1606 固定资产清理 disposal of fixed assets x5z4Yv^ m  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing r&3o~!  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing _L'cyH.cn  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 6q[!X0u  
  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 HL}~W}!j  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ?  < O  
  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 50GYL5)q  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation -0o6*?[Z  
  67 1701 无形资产 intangible assets XH:gQ9FD  
  68 1702 累计摊销 accumulated amortization hAr[atu87  
  69 1703 无形资产减值准备 intangible assets reduction reserve +%qSB9_>N{  
  70 1711 商誉 business reputation hJo^Wo  
  71 1801 长期待摊费用 long-term deferred expenses Wj j2J8B  
  72 1811 递延所得税资产 deferred income tax assets JM-ce8U  
  73 1901 待处理财产损溢 waiting assets profit and loss EcU'*  
  二、负债类 debt group G(OT"+O,  
  74 2001 短期借款 short-term loan T$^>Fiz{Se  
  81 2101 交易性金融负债 transaction financial liabilities dXcPWbrU4  
  83 2201 应付票据 notes payable hHc^ZA  
  84 2202 应付账款 account payable y+";  
  85 2205 预收账款 item received in advance HCx%_9xlm  
  86 2211 应付职工薪酬 employee pay payable Z0ncN])  
  87 2221 应交税费 tax payable _:g GD8  
  88 2231 应付股利 dividend payable qbU1qF/  
  89 2232 应付利息 interest payable N+s?ZE*  
  90 2241 其他应付款 other account payable `$V[;ld(mz  
  97 2401 预提费用 withholding expenses CaYos;Pl  
  98 2411 预计负债 estimated liabilities ]]uzl0LH  
  99 2501 递延收益 deferred income (~7 m"?  
  100 2601 长期借款 money borrowed for long term 0^&(u:~  
  101 2602 长期债券 long-term bond Rnj Jg?I=  
  106 2801 长期应付款 long-term account payable d{2 y/  
  107 2802 未确认融资费用 unacknowledged financial charges ;<kZfx  
  108 2811 专项应付款 special accounts payable i.&Kpw9;m  
  109 2901 递延所得税负债 deferred income tax liabilities b =K6IX;  
  三、共同类 Db#W/8 a8k  
  112 3101 衍生工具 derivative tool 5y%un  
  113 3201 套期工具 arbitrage tool m@G<ZCMZ  
  114 3202 被套期项目 arbitrage project bB;~,W&E1  
  四、所有者权益类 CGd[3}"  
  115 4001 实收资本 paid-up capital :dY.D|j*  
  116 4002 资本公积 contributed surplus :F^$"~(,  
  117 4101 盈余公积 earned surplus ~U"by_  
  119 4103 本年利润 profit for the current year qe5tcv}u  
  120 4104 利润分配 allocation of profits $u; >hk  
  121 4201 库存股 treasury stock K0 O-WJ  
  五、成本类 p.rdSv(8'  
  122 5001 生产成本 production cost 0i8[=  
  123 5101 制造费用 cost of production }osHA`x"2  
  124 5201 劳务成本 service cost #Mj$o;SX  
  125 5301 研发支出 research and development expenditures 5q5 )uv"  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor %[]"QbF?  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor <XQN;{xSa  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor c*x J=Gz6d  
  六、损益类 xSpMyXrQ  
  129 6001 主营业务收入 main business income K TG:I@|C  
  130 6011 利息收入 金融共用​ interest income financial sharing je&dioZ>  
  135 6051 其他业务收入 other business income jlu`lG*e&  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance FX HAZ2/\  
  137 6101 公允价值变动损益 sound value flexible loss and profit P0%N Q1bn  
  138 6111 投资收益 income on investment `zdH1p^w  
  142 6301 营业外收入 nonrevenue receipt "/ tUA\=j  
  143 6401 主营业务成本 main business cost >_;kTy,  
  144 6402 其他业务支出 other business expense ZYE' C  
  145 6405 营业税金及附加 business tariff and annex e >L5.~i  
  146 6411 利息支出 金融共用 interest expense financial sharing e Wb0^8_  
  155 6601 销售费用 marketing cost T;i?w  
  156 6602 管理费用 managing cost Uc_jQ4e_  
  157 6603 财务费用 financial cost i&'#+f4t  
  158 6604 勘探费用 exploration expense @v>l[6]>^  
  159 6701 资产减值损失 loss from asset devaluation 9@:BK;Fi  
  160 6711 营业外支出 nonoperating expense _*O7l  
  161 6801 所得税 income tax a?5WKO  
  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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