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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 "&.S&=FlI  
  1 1001 库存现金 cash on hand c]-*P7W  
  2 1002 银行存款 bank deposit LwcIG hy  
  5 1015 其他货币资金 other monetary capital DL'iS  
  9 1101 交易性金融资产 transaction monetary assets A]0:8@k5  
  11 1121 应收票据 notes receivable 3r+.N  
  12 1122 应收账款 Account receivable NB_ )ZEmF  
  13 1123 预付账款 account prepaid _nh[(F<hz  
  14 1131 应收股利 dividend receivable 4NN$( S-W  
  15 1132 应收利息 accrued interest receivable 2i{cQ96  
  21 1231 其他应收款 accounts receivable-others G q<X4C#|  
  22 1241 坏账准备 had debts reserve y !$alE  
  28 1401 材料采购 procurement of materials *Lqg=9kzr  
  29 1402 在途物资 materials in transit u"1rF^j6k  
  30 1403 原材料 raw materials :#k &\f-Y  
  32 1406 库存商品 commodity stocks B~ S6R  
  33 1407 发出商品 goods in transit Cqii}  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles q#w8wH"  
  42 1461 存货跌价准备 reserve against stock price declining C)'q QvA  
  43 1501 待摊费用 fees to be apportioned :r#)z4d5  
  45 1521 持有至到期投资 hold investment due 7{@l%jx][  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve uDw.|B2ui  
  47 1523 可供出售金融资产 financial assets available for sale jHXwOJq %  
  48 1524 长期股权投资 long-term stock ownership investment 1923N]b  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve \s"U{N-  
  50 1526 投资性房地产 investment real eastate 'H5M|c$s  
  51 1531 长期应收款 long-term account receivable 7/7Z`  
  52 1541 未实现融资收益 unrealized financing income  NA3 \  
  54 1601 固定资产 permanent assets k3?rp`V1  
  55 1602 累计折旧 accumulated depreciation 2*"Fu:a"`I  
  56 1603 固定资产减值准备permanent assets reduction reserve 8to8!(  
  57 1604 在建工程 construction in process >_OYhgs1w  
  58 1605 工程物资 engineer material ,)PiP/3B  
  59 1606 固定资产清理 disposal of fixed assets WrPUd{QM  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 6DG@?O  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 3pf[M{dG  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture o8 e?J\?  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture n Ox4<Wk&  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ~qe%Yq  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation F   
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation H]4Hj  
  67 1701 无形资产 intangible assets X\EVTd)@  
  68 1702 累计摊销 accumulated amortization Y!iZW  
  69 1703 无形资产减值准备 intangible assets reduction reserve HbP!KVHyk1  
  70 1711 商誉 business reputation _@S`5;4x  
  71 1801 长期待摊费用 long-term deferred expenses m]i @ +C  
  72 1811 递延所得税资产 deferred income tax assets !EUan  
  73 1901 待处理财产损溢 waiting assets profit and loss t!Sq A(-V  
  二、负债类 debt group lL1k.& |5m  
  74 2001 短期借款 short-term loan I>L-1o|^  
  81 2101 交易性金融负债 transaction financial liabilities 8-<:i  
  83 2201 应付票据 notes payable s3 7'&K  
  84 2202 应付账款 account payable AJ#Nenmj  
  85 2205 预收账款 item received in advance ^B8b%'\  
  86 2211 应付职工薪酬 employee pay payable c'/l,k  
  87 2221 应交税费 tax payable  N?Lb  
  88 2231 应付股利 dividend payable rZ8`sIWQt  
  89 2232 应付利息 interest payable p<=$ &*  
  90 2241 其他应付款 other account payable 4pw6bK,s2\  
  97 2401 预提费用 withholding expenses 7{& |;U  
  98 2411 预计负债 estimated liabilities cGjPxG;  
  99 2501 递延收益 deferred income  {o(j^@  
  100 2601 长期借款 money borrowed for long term F:x [  
  101 2602 长期债券 long-term bond (o3 Iy  
  106 2801 长期应付款 long-term account payable %|s+jeUDn|  
  107 2802 未确认融资费用 unacknowledged financial charges k)EX(T\  
  108 2811 专项应付款 special accounts payable 2-Y <4'>  
  109 2901 递延所得税负债 deferred income tax liabilities J!5$,%v  
  三、共同类 ]_N|L|]M  
  112 3101 衍生工具 derivative tool cnTaJ/o  
  113 3201 套期工具 arbitrage tool oudxm[/U  
  114 3202 被套期项目 arbitrage project )GHq/:1W  
  四、所有者权益类 iY21Ql%  
  115 4001 实收资本 paid-up capital 9 (QJT}qC  
  116 4002 资本公积 contributed surplus '7O3/GDK  
  117 4101 盈余公积 earned surplus `OSN\"\ad  
  119 4103 本年利润 profit for the current year 5\z `-)  
  120 4104 利润分配 allocation of profits Omd .9  
  121 4201 库存股 treasury stock ,v"YqD+GC5  
  五、成本类 0_88V  
  122 5001 生产成本 production cost Gz .|]:1  
  123 5101 制造费用 cost of production UFMA:o,  
  124 5201 劳务成本 service cost AK@9?_D  
  125 5301 研发支出 research and development expenditures SL5Ai/X0N  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor X&kp;W  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Bve.C  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor .V,@k7U,V  
  六、损益类 ](hE^\ SC  
  129 6001 主营业务收入 main business income =>-Rnc @  
  130 6011 利息收入 金融共用​ interest income financial sharing F6z%VWU  
  135 6051 其他业务收入 other business income ~@}Bi@*  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance a\r\PBi  
  137 6101 公允价值变动损益 sound value flexible loss and profit M3.do^ss  
  138 6111 投资收益 income on investment Ofs <EQ  
  142 6301 营业外收入 nonrevenue receipt wb0L.'jyR)  
  143 6401 主营业务成本 main business cost z <Nf m  
  144 6402 其他业务支出 other business expense (!:,+ *YY  
  145 6405 营业税金及附加 business tariff and annex WPQ fhr#|  
  146 6411 利息支出 金融共用 interest expense financial sharing q@{B t{$x  
  155 6601 销售费用 marketing cost i{`:(F5*  
  156 6602 管理费用 managing cost PUUwv_  
  157 6603 财务费用 financial cost n@) K #  
  158 6604 勘探费用 exploration expense ?` ?)QE8  
  159 6701 资产减值损失 loss from asset devaluation ff^=Ruf$  
  160 6711 营业外支出 nonoperating expense ~sh`r{0  
  161 6801 所得税 income tax #{;k{~;PF  
  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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