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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 lcgT9 m#  
  1 1001 库存现金 cash on hand 4fBgmL  
  2 1002 银行存款 bank deposit .+3= H@8h  
  5 1015 其他货币资金 other monetary capital GSg|Gz""J0  
  9 1101 交易性金融资产 transaction monetary assets iMRb` \KH  
  11 1121 应收票据 notes receivable [^r0red  
  12 1122 应收账款 Account receivable jR7 , b5  
  13 1123 预付账款 account prepaid f!;i$Oif  
  14 1131 应收股利 dividend receivable Mw!?2G[|  
  15 1132 应收利息 accrued interest receivable <apsG7(7  
  21 1231 其他应收款 accounts receivable-others a,o)i8G9R<  
  22 1241 坏账准备 had debts reserve P_+S;(QQ~d  
  28 1401 材料采购 procurement of materials md7Aqh  
  29 1402 在途物资 materials in transit Saa # Mj`M  
  30 1403 原材料 raw materials V^aX^;  
  32 1406 库存商品 commodity stocks hGi"=Oud2  
  33 1407 发出商品 goods in transit @`2<^-r\  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles CBx1.xL  
  42 1461 存货跌价准备 reserve against stock price declining cSCO7L2E18  
  43 1501 待摊费用 fees to be apportioned b Jt39 7  
  45 1521 持有至到期投资 hold investment due uEQH6~\{Nl  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve *leQd^47  
  47 1523 可供出售金融资产 financial assets available for sale ey<u  
  48 1524 长期股权投资 long-term stock ownership investment 6Uq@v8mh  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve jLC,<V*  
  50 1526 投资性房地产 investment real eastate =O~1L m;  
  51 1531 长期应收款 long-term account receivable ]g-(|X~>  
  52 1541 未实现融资收益 unrealized financing income 3F 2> &p|7  
  54 1601 固定资产 permanent assets `we2zT  
  55 1602 累计折旧 accumulated depreciation y [e $  
  56 1603 固定资产减值准备permanent assets reduction reserve ,p\^n`A32  
  57 1604 在建工程 construction in process @K36?d]e  
  58 1605 工程物资 engineer material E :*!an  
  59 1606 固定资产清理 disposal of fixed assets $wU.GM$t~  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing L>$yslH; b  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing P8!Vcy938  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture q /EK ]B  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture %cG6=`vR  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture z<c^<hE:l  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation h!56?4,%Y  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 9,Zg'4",d  
  67 1701 无形资产 intangible assets (V @g?|LZ  
  68 1702 累计摊销 accumulated amortization XG ]yfux`  
  69 1703 无形资产减值准备 intangible assets reduction reserve {Eb R =  
  70 1711 商誉 business reputation I z~#G6]M  
  71 1801 长期待摊费用 long-term deferred expenses N kp>yVj  
  72 1811 递延所得税资产 deferred income tax assets '1;Q'-/J  
  73 1901 待处理财产损溢 waiting assets profit and loss =Z_\8qc  
  二、负债类 debt group v=nq P{  
  74 2001 短期借款 short-term loan 6NJ"ty9Bp  
  81 2101 交易性金融负债 transaction financial liabilities qC?J `   
  83 2201 应付票据 notes payable 4]nU%`Z1w  
  84 2202 应付账款 account payable L?&+*|VxI  
  85 2205 预收账款 item received in advance  CJg &  
  86 2211 应付职工薪酬 employee pay payable kCxmC<34  
  87 2221 应交税费 tax payable Z `O.JE  
  88 2231 应付股利 dividend payable {g\Yy(r  
  89 2232 应付利息 interest payable E+V^5Z:u  
  90 2241 其他应付款 other account payable > C{^{?~u  
  97 2401 预提费用 withholding expenses :k8>)x] )  
  98 2411 预计负债 estimated liabilities 7{f&L '  
  99 2501 递延收益 deferred income /pgfa-<  
  100 2601 长期借款 money borrowed for long term X!&DKE  
  101 2602 长期债券 long-term bond 0z/tceW 'F  
  106 2801 长期应付款 long-term account payable G40,KCa  
  107 2802 未确认融资费用 unacknowledged financial charges 62rTGbDbx  
  108 2811 专项应付款 special accounts payable -h^FSW($-R  
  109 2901 递延所得税负债 deferred income tax liabilities LtbL[z>]  
  三、共同类 2<>n8K  
  112 3101 衍生工具 derivative tool F6h3M~uR  
  113 3201 套期工具 arbitrage tool {"!V&}  
  114 3202 被套期项目 arbitrage project f7{E(,  
  四、所有者权益类 xy46].x-  
  115 4001 实收资本 paid-up capital ^DXERt&3  
  116 4002 资本公积 contributed surplus K@U"^ `G2  
  117 4101 盈余公积 earned surplus =$Sf]L   
  119 4103 本年利润 profit for the current year (7`goi7M  
  120 4104 利润分配 allocation of profits i;lzFu )G  
  121 4201 库存股 treasury stock A?|KA<&m#u  
  五、成本类  /XS6X  
  122 5001 生产成本 production cost LP_d}ve  
  123 5101 制造费用 cost of production 'x<gC"0A  
  124 5201 劳务成本 service cost %75|+((fC  
  125 5301 研发支出 research and development expenditures 9=@j]g|  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor l"RX`N@In  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 5 g99t$p9  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor mm/U9hbp%  
  六、损益类 j]rE0Og  
  129 6001 主营业务收入 main business income SPOg'  
  130 6011 利息收入 金融共用​ interest income financial sharing ur={+0 y  
  135 6051 其他业务收入 other business income \D?6_ ,O  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance K6~N{:.s  
  137 6101 公允价值变动损益 sound value flexible loss and profit w_@N T}  
  138 6111 投资收益 income on investment P~redX=t@  
  142 6301 营业外收入 nonrevenue receipt 'cy35M  
  143 6401 主营业务成本 main business cost kLMg|48fdI  
  144 6402 其他业务支出 other business expense -en:81a#  
  145 6405 营业税金及附加 business tariff and annex ;j=/2vU~@  
  146 6411 利息支出 金融共用 interest expense financial sharing MHVqRYz  
  155 6601 销售费用 marketing cost cKh{ s  
  156 6602 管理费用 managing cost M|?qSFv:  
  157 6603 财务费用 financial cost $5r[YdnY<  
  158 6604 勘探费用 exploration expense GBu&2}  
  159 6701 资产减值损失 loss from asset devaluation QX ishHk&  
  160 6711 营业外支出 nonoperating expense ZJsc?*@  
  161 6801 所得税 income tax dMw7Lp&  
  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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