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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 zRdL-u%(#  
  1 1001 库存现金 cash on hand <\GP\G  
  2 1002 银行存款 bank deposit `3^ *K/K\  
  5 1015 其他货币资金 other monetary capital D)XF@z;  
  9 1101 交易性金融资产 transaction monetary assets EA9`-xs|  
  11 1121 应收票据 notes receivable X>j% y7v  
  12 1122 应收账款 Account receivable i ~fkjn  
  13 1123 预付账款 account prepaid Qx|m{1~-  
  14 1131 应收股利 dividend receivable eKNZ?!c=  
  15 1132 应收利息 accrued interest receivable pi:%Bd&F  
  21 1231 其他应收款 accounts receivable-others :l8n)O3  
  22 1241 坏账准备 had debts reserve Vm6G5QwM  
  28 1401 材料采购 procurement of materials b [Sd$ACd  
  29 1402 在途物资 materials in transit `;4P?!WG  
  30 1403 原材料 raw materials \];0S4SBy  
  32 1406 库存商品 commodity stocks C1^=se  
  33 1407 发出商品 goods in transit e )l<D)  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles %mPIr4$Pg  
  42 1461 存货跌价准备 reserve against stock price declining )#z c$D^U  
  43 1501 待摊费用 fees to be apportioned cq+|fg~Yy  
  45 1521 持有至到期投资 hold investment due 5*u0VabC<  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 5v"QKI  
  47 1523 可供出售金融资产 financial assets available for sale " l vPge  
  48 1524 长期股权投资 long-term stock ownership investment 4%1sOnl  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve \ni?_F(Y  
  50 1526 投资性房地产 investment real eastate !`L%wS  
  51 1531 长期应收款 long-term account receivable 0gw0  
  52 1541 未实现融资收益 unrealized financing income I}Uj"m`>  
  54 1601 固定资产 permanent assets ;<d("Yz:@Z  
  55 1602 累计折旧 accumulated depreciation ?47q0C  
  56 1603 固定资产减值准备permanent assets reduction reserve L\}o(P(  
  57 1604 在建工程 construction in process Hj't.lg+j  
  58 1605 工程物资 engineer material p 9Zi}!  
  59 1606 固定资产清理 disposal of fixed assets yEyx.Mh.Af  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Ecp]fUQK  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 1=gE ,k5H  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture E}Q'Wz|k  
  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 &2[OH}4  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture #4iSQ$0  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation hRTw8-wy:  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation Tt #4dm-  
  67 1701 无形资产 intangible assets G vMhgG=D  
  68 1702 累计摊销 accumulated amortization HpY-7QTPJ~  
  69 1703 无形资产减值准备 intangible assets reduction reserve reJw&t}Q  
  70 1711 商誉 business reputation Ya{$:90 (4  
  71 1801 长期待摊费用 long-term deferred expenses d\dh"/_$  
  72 1811 递延所得税资产 deferred income tax assets L#mf[a@pCn  
  73 1901 待处理财产损溢 waiting assets profit and loss ;+] mcgN!  
  二、负债类 debt group Q.X)QCp#r  
  74 2001 短期借款 short-term loan \=PnC}7I  
  81 2101 交易性金融负债 transaction financial liabilities 7p*PDoM6`  
  83 2201 应付票据 notes payable N|-M|1w96  
  84 2202 应付账款 account payable F \6-s`(  
  85 2205 预收账款 item received in advance _0dm?=  
  86 2211 应付职工薪酬 employee pay payable / r6^]grg  
  87 2221 应交税费 tax payable F,+nj?i!  
  88 2231 应付股利 dividend payable jWk1FQte  
  89 2232 应付利息 interest payable %0l'Nuz  
  90 2241 其他应付款 other account payable Hc^q_{}"  
  97 2401 预提费用 withholding expenses !m8MyZ}%  
  98 2411 预计负债 estimated liabilities f Ne9as  
  99 2501 递延收益 deferred income ci*r em  
  100 2601 长期借款 money borrowed for long term @-=0T!/  
  101 2602 长期债券 long-term bond DCr&%)Ll  
  106 2801 长期应付款 long-term account payable y,'M3GGl  
  107 2802 未确认融资费用 unacknowledged financial charges +*&b gGhT  
  108 2811 专项应付款 special accounts payable :b t;DJ@  
  109 2901 递延所得税负债 deferred income tax liabilities /vC|_G|{  
  三、共同类 K",YAfJa  
  112 3101 衍生工具 derivative tool art L  
  113 3201 套期工具 arbitrage tool -{[5P!  
  114 3202 被套期项目 arbitrage project T40&a(hXQ  
  四、所有者权益类 zA/ tHlKc  
  115 4001 实收资本 paid-up capital L~9Q7 6w  
  116 4002 资本公积 contributed surplus yu3: Hv}  
  117 4101 盈余公积 earned surplus RlW0U-%u  
  119 4103 本年利润 profit for the current year DmzK* O{  
  120 4104 利润分配 allocation of profits lz1RAp0R "  
  121 4201 库存股 treasury stock <% #Dwo}  
  五、成本类 A$d)xq-]K  
  122 5001 生产成本 production cost j#4 Iu&YJ  
  123 5101 制造费用 cost of production #o`y<1rN  
  124 5201 劳务成本 service cost G*;?&;*  
  125 5301 研发支出 research and development expenditures xE>H:YPm  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor -u+@5K;^Y  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor y2Eq-Ie  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor N8*6sK.  
  六、损益类 ,',  S  
  129 6001 主营业务收入 main business income O_=2{k~s0  
  130 6011 利息收入 金融共用​ interest income financial sharing yC#%fgQ r  
  135 6051 其他业务收入 other business income -_@zyF<G  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 4mHR+ SZy  
  137 6101 公允价值变动损益 sound value flexible loss and profit !@>_5p>q*  
  138 6111 投资收益 income on investment RHO | g0  
  142 6301 营业外收入 nonrevenue receipt mQL8ec_c  
  143 6401 主营业务成本 main business cost |w; hu]  
  144 6402 其他业务支出 other business expense X=C* PWa7  
  145 6405 营业税金及附加 business tariff and annex v=m!$~  
  146 6411 利息支出 金融共用 interest expense financial sharing bsCl w  
  155 6601 销售费用 marketing cost v9*ugu[K9  
  156 6602 管理费用 managing cost HKB?G~  
  157 6603 财务费用 financial cost .,({&L  
  158 6604 勘探费用 exploration expense H){}28dX  
  159 6701 资产减值损失 loss from asset devaluation XotiKCk|Aq  
  160 6711 营业外支出 nonoperating expense <'T:9  
  161 6801 所得税 income tax HpLCOY1-  
  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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