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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
&-1./?  
  一、资产类 Fn^C{p^  
  1 1001 库存现金 cash on hand E&B{5/rv  
  2 1002 银行存款 bank deposit cW``M.d'F  
  5 1015 其他货币资金 other monetary capital u7;~  
  9 1101 交易性金融资产 transaction monetary assets <fdPLw;@e4  
  11 1121 应收票据 notes receivable ~^vC,]hU  
  12 1122 应收账款 Account receivable Uw<&Wm`'  
  13 1123 预付账款 account prepaid GPWr>B.{:S  
  14 1131 应收股利 dividend receivable @:x"]!1  
  15 1132 应收利息 accrued interest receivable !eJCM`cp   
  21 1231 其他应收款 accounts receivable-others YGsS4ia*4i  
  22 1241 坏账准备 had debts reserve gq5qRi`q  
  28 1401 材料采购 procurement of materials Be}$I_95\P  
  29 1402 在途物资 materials in transit (H?ZSeWx  
  30 1403 原材料 raw materials )uLr?$qe  
  32 1406 库存商品 commodity stocks 2>\\@ 1  
  33 1407 发出商品 goods in transit 2BzqY`O  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 9B)(>~q  
  42 1461 存货跌价准备 reserve against stock price declining vRPS4@9'  
  43 1501 待摊费用 fees to be apportioned ] Fb0Az  
  45 1521 持有至到期投资 hold investment due hFvi 5I-b  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve s{/qS3=  
  47 1523 可供出售金融资产 financial assets available for sale wE).>  
  48 1524 长期股权投资 long-term stock ownership investment <3hA!$o~  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve L<(VG{)Z  
  50 1526 投资性房地产 investment real eastate V8O.3fo`[`  
  51 1531 长期应收款 long-term account receivable ?G? gy2  
  52 1541 未实现融资收益 unrealized financing income s T3p>8n  
  54 1601 固定资产 permanent assets N*DhjEU)[  
  55 1602 累计折旧 accumulated depreciation y7<&vIEC  
  56 1603 固定资产减值准备permanent assets reduction reserve &HM-g7|C0E  
  57 1604 在建工程 construction in process CQODXB^  
  58 1605 工程物资 engineer material 2:$ k  
  59 1606 固定资产清理 disposal of fixed assets $gp!w8h  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing v&3O&y/1v  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing &C-;Sa4  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture %d: A`7x  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture eSl-9 ^  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture i=v]:TOu  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation | W#~F&{]  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation #  nfI%  
  67 1701 无形资产 intangible assets Vos?PqUi 4  
  68 1702 累计摊销 accumulated amortization EaS~`  
  69 1703 无形资产减值准备 intangible assets reduction reserve C]`eH *z~8  
  70 1711 商誉 business reputation ,m07p~,V  
  71 1801 长期待摊费用 long-term deferred expenses oVZ4bRl   
  72 1811 递延所得税资产 deferred income tax assets b2h":G|s  
  73 1901 待处理财产损溢 waiting assets profit and loss OoP@-D"e  
  二、负债类 debt group za, 2 r^  
  74 2001 短期借款 short-term loan um8AdiK  
  81 2101 交易性金融负债 transaction financial liabilities NcL =z o<  
  83 2201 应付票据 notes payable 8.I9}_  
  84 2202 应付账款 account payable ^i<}]c_|f  
  85 2205 预收账款 item received in advance )LswSV  
  86 2211 应付职工薪酬 employee pay payable *kaJ*Ti-/  
  87 2221 应交税费 tax payable qmmv7==  
  88 2231 应付股利 dividend payable |*Ot/TvG  
  89 2232 应付利息 interest payable |#TXE|#ux  
  90 2241 其他应付款 other account payable ~HP L V  
  97 2401 预提费用 withholding expenses 0->/`/xm  
  98 2411 预计负债 estimated liabilities |l90g|isJ  
  99 2501 递延收益 deferred income Rlw9$/D!Z  
  100 2601 长期借款 money borrowed for long term -[.PH M6+?  
  101 2602 长期债券 long-term bond 5_G'68;OV  
  106 2801 长期应付款 long-term account payable E_[ONm=,  
  107 2802 未确认融资费用 unacknowledged financial charges K[ ?R[  
  108 2811 专项应付款 special accounts payable B- Y+F  
  109 2901 递延所得税负债 deferred income tax liabilities "2h5m4  
  三、共同类 0~xaUM`  
  112 3101 衍生工具 derivative tool GqjO>v fy  
  113 3201 套期工具 arbitrage tool .]Ybp2`"U  
  114 3202 被套期项目 arbitrage project hU,$|_WDy  
  四、所有者权益类 uFe'$ vI  
  115 4001 实收资本 paid-up capital >=!AL, :  
  116 4002 资本公积 contributed surplus L_*L`!vQA"  
  117 4101 盈余公积 earned surplus  nhfwOS  
  119 4103 本年利润 profit for the current year ||a`fH  
  120 4104 利润分配 allocation of profits |h1^G v  
  121 4201 库存股 treasury stock (G5T%[/U  
  五、成本类 onzA7Gre  
  122 5001 生产成本 production cost f-vK}'Z`,  
  123 5101 制造费用 cost of production /v&`!nKu  
  124 5201 劳务成本 service cost h}6b&m  
  125 5301 研发支出 research and development expenditures silp<13HN  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor DS 1JF  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor fjkT5LNx k  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor mcMb*?]  
  六、损益类 ^"`Z1)V  
  129 6001 主营业务收入 main business income 70<K .T<b  
  130 6011 利息收入 金融共用​ interest income financial sharing X'2Gi  
  135 6051 其他业务收入 other business income #5d8?n  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 'aPCb`^;w  
  137 6101 公允价值变动损益 sound value flexible loss and profit -ddOh<U>  
  138 6111 投资收益 income on investment >H?uuzi  
  142 6301 营业外收入 nonrevenue receipt A}eOR=E  
  143 6401 主营业务成本 main business cost f)tc4iV  
  144 6402 其他业务支出 other business expense ,'-?:`hP'  
  145 6405 营业税金及附加 business tariff and annex dKe @JQ+-z  
  146 6411 利息支出 金融共用 interest expense financial sharing >'0lw+a  
  155 6601 销售费用 marketing cost N K"%DU<  
  156 6602 管理费用 managing cost #f 9qlM32  
  157 6603 财务费用 financial cost /a%KS3>V*  
  158 6604 勘探费用 exploration expense ] 1Qi=2'  
  159 6701 资产减值损失 loss from asset devaluation | W?[,|e  
  160 6711 营业外支出 nonoperating expense _&mc8ftT  
  161 6801 所得税 income tax Fs9W>*(  
  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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