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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 deEc;IAo  
  1 1001 库存现金 cash on hand \A6 }=  
  2 1002 银行存款 bank deposit !p Q*m`Xo  
  5 1015 其他货币资金 other monetary capital ,0eXg  
  9 1101 交易性金融资产 transaction monetary assets OQVo4yl"  
  11 1121 应收票据 notes receivable p }e| E!  
  12 1122 应收账款 Account receivable YIF|8b\  
  13 1123 预付账款 account prepaid `neo.]  
  14 1131 应收股利 dividend receivable y+ 4#Iy  
  15 1132 应收利息 accrued interest receivable IP^1ca#<  
  21 1231 其他应收款 accounts receivable-others +LlAGg]Z  
  22 1241 坏账准备 had debts reserve -b)3+#f  
  28 1401 材料采购 procurement of materials fg/hUUl  
  29 1402 在途物资 materials in transit <Ira~N  
  30 1403 原材料 raw materials d4)0G-|  
  32 1406 库存商品 commodity stocks "5v^6R9e  
  33 1407 发出商品 goods in transit !+DhH2;)F  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles [ OS& eK 8  
  42 1461 存货跌价准备 reserve against stock price declining .hjN*4RY  
  43 1501 待摊费用 fees to be apportioned <B'PB"R3y  
  45 1521 持有至到期投资 hold investment due dM-~Qo  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve U,lO{J[T  
  47 1523 可供出售金融资产 financial assets available for sale z'*{V\  
  48 1524 长期股权投资 long-term stock ownership investment mnx`e>0  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 4]ko  
  50 1526 投资性房地产 investment real eastate cUO$IR)yL  
  51 1531 长期应收款 long-term account receivable vGOO"r(xL  
  52 1541 未实现融资收益 unrealized financing income owwWm1@  
  54 1601 固定资产 permanent assets @k\,XV`T~t  
  55 1602 累计折旧 accumulated depreciation eh8lPTK il  
  56 1603 固定资产减值准备permanent assets reduction reserve > vXS6`;  
  57 1604 在建工程 construction in process u $B24Cy.  
  58 1605 工程物资 engineer material `/9I` <y  
  59 1606 固定资产清理 disposal of fixed assets C=bQ2t=Z  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing O)"Z%B  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 2cwJ);Eg2  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture a*t>Ks'C  
  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 :\C/mT3xL)  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Zy|u5J  
  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 `XM0Mm%  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation AW'$5 NF>  
  67 1701 无形资产 intangible assets ""m/?TZq'  
  68 1702 累计摊销 accumulated amortization ,t!I%r  
  69 1703 无形资产减值准备 intangible assets reduction reserve 0Hx'C^m72  
  70 1711 商誉 business reputation ],{M``]q  
  71 1801 长期待摊费用 long-term deferred expenses ge1U1o  
  72 1811 递延所得税资产 deferred income tax assets :  @$5M  
  73 1901 待处理财产损溢 waiting assets profit and loss +??pej]Rp  
  二、负债类 debt group t>x!CNb'C  
  74 2001 短期借款 short-term loan $j \jT  
  81 2101 交易性金融负债 transaction financial liabilities B5+$ VQ  
  83 2201 应付票据 notes payable umt`0m. :  
  84 2202 应付账款 account payable S]A[eUF~  
  85 2205 预收账款 item received in advance [[xnp;-;  
  86 2211 应付职工薪酬 employee pay payable ff=RKKnN  
  87 2221 应交税费 tax payable ":qS9vW  
  88 2231 应付股利 dividend payable h,6> ^A  
  89 2232 应付利息 interest payable c7R&/JV  
  90 2241 其他应付款 other account payable I}m>t}QRI_  
  97 2401 预提费用 withholding expenses Lhrlz,1  
  98 2411 预计负债 estimated liabilities ,1]VY/  
  99 2501 递延收益 deferred income *_]fe&s=%  
  100 2601 长期借款 money borrowed for long term f0YBy<a  
  101 2602 长期债券 long-term bond y'n<oSB}  
  106 2801 长期应付款 long-term account payable GIfs]zVr`  
  107 2802 未确认融资费用 unacknowledged financial charges l<'}`  
  108 2811 专项应付款 special accounts payable g4{0  
  109 2901 递延所得税负债 deferred income tax liabilities N34bB>_  
  三、共同类  4G hg~0  
  112 3101 衍生工具 derivative tool [z6P]eC7  
  113 3201 套期工具 arbitrage tool @Y<fj^]k  
  114 3202 被套期项目 arbitrage project ?j)#\s2  
  四、所有者权益类 s>[Oe|`  
  115 4001 实收资本 paid-up capital >FJK$>[1:p  
  116 4002 资本公积 contributed surplus +n)bWB%  
  117 4101 盈余公积 earned surplus l@]Fzl  
  119 4103 本年利润 profit for the current year %NfH` %`  
  120 4104 利润分配 allocation of profits eLbh1L  
  121 4201 库存股 treasury stock Ga V OMT  
  五、成本类 /||8j.Tm  
  122 5001 生产成本 production cost ;iJ}[HUo  
  123 5101 制造费用 cost of production qk>M~,  
  124 5201 劳务成本 service cost r"p"UW9og  
  125 5301 研发支出 research and development expenditures SpOSUpl%  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor C4t~k  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor M'oQ<,yW-  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor P ?96;  
  六、损益类 Hl*#iUq  
  129 6001 主营业务收入 main business income  v&7x ~!O  
  130 6011 利息收入 金融共用​ interest income financial sharing 2vddx<&  
  135 6051 其他业务收入 other business income &)|f|\yh"  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance YG)7+94  
  137 6101 公允价值变动损益 sound value flexible loss and profit K6@ %@v  
  138 6111 投资收益 income on investment 85Kf>z::c  
  142 6301 营业外收入 nonrevenue receipt 7|Iq4@IT  
  143 6401 主营业务成本 main business cost < y"lL>JR  
  144 6402 其他业务支出 other business expense NxB/U_j  
  145 6405 营业税金及附加 business tariff and annex Q8]S6,pt  
  146 6411 利息支出 金融共用 interest expense financial sharing O* )BJOPa  
  155 6601 销售费用 marketing cost T+FlN-iy)  
  156 6602 管理费用 managing cost l1%*LyD  
  157 6603 财务费用 financial cost Vg mYm~y'  
  158 6604 勘探费用 exploration expense 9WHarv2@  
  159 6701 资产减值损失 loss from asset devaluation Ct:c%D(L  
  160 6711 营业外支出 nonoperating expense \lyHQ-gWhc  
  161 6801 所得税 income tax ,S~A]uH'  
  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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