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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 Op\l  
  1 1001 库存现金 cash on hand 6pxj9@X+  
  2 1002 银行存款 bank deposit OKxPf]~4E  
  5 1015 其他货币资金 other monetary capital {(7C=)8):  
  9 1101 交易性金融资产 transaction monetary assets `{ou4H\  
  11 1121 应收票据 notes receivable O#CxS/M5  
  12 1122 应收账款 Account receivable ZsNUT4  
  13 1123 预付账款 account prepaid |P>> ^,iUn  
  14 1131 应收股利 dividend receivable 1!0BE8s"@  
  15 1132 应收利息 accrued interest receivable c]t =#  
  21 1231 其他应收款 accounts receivable-others aG`G$3_wx  
  22 1241 坏账准备 had debts reserve O9:vP bn  
  28 1401 材料采购 procurement of materials e J2wK3R  
  29 1402 在途物资 materials in transit =/V r,y$  
  30 1403 原材料 raw materials P=(\3ok  
  32 1406 库存商品 commodity stocks A!W(>  
  33 1407 发出商品 goods in transit w!8h4U. ;  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles r6*0H/*  
  42 1461 存货跌价准备 reserve against stock price declining )7*Apy==x  
  43 1501 待摊费用 fees to be apportioned ~?+Jt3?,  
  45 1521 持有至到期投资 hold investment due By:A9 s  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve LtXFGPQf  
  47 1523 可供出售金融资产 financial assets available for sale V)_mo/D!D  
  48 1524 长期股权投资 long-term stock ownership investment :,LX3,  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve [ ;h@ q}  
  50 1526 投资性房地产 investment real eastate *"q ~z  
  51 1531 长期应收款 long-term account receivable 0_,V }  
  52 1541 未实现融资收益 unrealized financing income pU<->d;->  
  54 1601 固定资产 permanent assets r#d~($[93  
  55 1602 累计折旧 accumulated depreciation + c+#InsY  
  56 1603 固定资产减值准备permanent assets reduction reserve p`T7Y\\#!  
  57 1604 在建工程 construction in process h9 [ov)  
  58 1605 工程物资 engineer material uRxo,.}c  
  59 1606 固定资产清理 disposal of fixed assets . m@ Sk`s  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing &NB[:S =  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing CQ"5bnR  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture `+Wl fk;  
  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 p@YU7_sF^!  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Nq9@^ E-{M  
  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 @] gP"Pp  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation %h2U(=/:  
  67 1701 无形资产 intangible assets f*p=]]y  
  68 1702 累计摊销 accumulated amortization *=UEx0_!q  
  69 1703 无形资产减值准备 intangible assets reduction reserve U43PHcv_  
  70 1711 商誉 business reputation svHs&v  
  71 1801 长期待摊费用 long-term deferred expenses JY4 +MApN  
  72 1811 递延所得税资产 deferred income tax assets 5 ,quM"  
  73 1901 待处理财产损溢 waiting assets profit and loss )zz"DH  
  二、负债类 debt group _LCK|H%v'  
  74 2001 短期借款 short-term loan P8:k"i/6J  
  81 2101 交易性金融负债 transaction financial liabilities lk)38.  
  83 2201 应付票据 notes payable m7cp0+Peo  
  84 2202 应付账款 account payable m80QMosp  
  85 2205 预收账款 item received in advance jaFBz&P/#  
  86 2211 应付职工薪酬 employee pay payable u01x}Ff~6  
  87 2221 应交税费 tax payable `G@]\)-!  
  88 2231 应付股利 dividend payable ?2aglj*"v,  
  89 2232 应付利息 interest payable BJB'o  
  90 2241 其他应付款 other account payable 65)/|j+  
  97 2401 预提费用 withholding expenses !J3g,p*  
  98 2411 预计负债 estimated liabilities 3tA6r  
  99 2501 递延收益 deferred income :BN qr[=b  
  100 2601 长期借款 money borrowed for long term Nd%,V  
  101 2602 长期债券 long-term bond Fnzv&  
  106 2801 长期应付款 long-term account payable mC8c`# 1T  
  107 2802 未确认融资费用 unacknowledged financial charges K.JKE"j)d  
  108 2811 专项应付款 special accounts payable k-*H=km  
  109 2901 递延所得税负债 deferred income tax liabilities D0.7an6  
  三、共同类 9V9K3xWn  
  112 3101 衍生工具 derivative tool '[I?G6  
  113 3201 套期工具 arbitrage tool @9~6+BZOq  
  114 3202 被套期项目 arbitrage project ;mjk`6p  
  四、所有者权益类 d3St Z~&r!  
  115 4001 实收资本 paid-up capital J)"2^?!&B  
  116 4002 资本公积 contributed surplus +A>>Ak|s  
  117 4101 盈余公积 earned surplus f)Z$ ,&  
  119 4103 本年利润 profit for the current year L(fOe3 v  
  120 4104 利润分配 allocation of profits to|O]h2*U2  
  121 4201 库存股 treasury stock z)#I"$!d  
  五、成本类 LD0x 4zm$m  
  122 5001 生产成本 production cost ;wa- \Z  
  123 5101 制造费用 cost of production kD8$ir'UYG  
  124 5201 劳务成本 service cost )CD4k:bm  
  125 5301 研发支出 research and development expenditures )R(kXz=M  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor B8:G1r5G/  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor NhU~'k  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor +? E~F  
  六、损益类 f(6`5/C  
  129 6001 主营业务收入 main business income HQCxO?  
  130 6011 利息收入 金融共用​ interest income financial sharing <v>^#/.0  
  135 6051 其他业务收入 other business income '=Nb`n3%  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance RXxi7^ U  
  137 6101 公允价值变动损益 sound value flexible loss and profit >7V96jL$Y  
  138 6111 投资收益 income on investment  iVu  
  142 6301 营业外收入 nonrevenue receipt - 0R5g3^*/  
  143 6401 主营业务成本 main business cost (y *7 g f  
  144 6402 其他业务支出 other business expense K`{P/w  
  145 6405 营业税金及附加 business tariff and annex  z"Miy  
  146 6411 利息支出 金融共用 interest expense financial sharing HIsIW%B  
  155 6601 销售费用 marketing cost jhgS@g=@ZC  
  156 6602 管理费用 managing cost MxQhkY-=  
  157 6603 财务费用 financial cost Hk VnTC  
  158 6604 勘探费用 exploration expense xQ+UZc  
  159 6701 资产减值损失 loss from asset devaluation WXV(R,*Tc  
  160 6711 营业外支出 nonoperating expense 7 XE&[o  
  161 6801 所得税 income tax SR!EQ<  
  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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