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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 Xexe{h4t_>  
  1 1001 库存现金 cash on hand u\R`IZ&O  
  2 1002 银行存款 bank deposit 99 "[b  
  5 1015 其他货币资金 other monetary capital ;{f??G  
  9 1101 交易性金融资产 transaction monetary assets 8i;)|z7  
  11 1121 应收票据 notes receivable ^YR|WKY  
  12 1122 应收账款 Account receivable b/B`&CIA0"  
  13 1123 预付账款 account prepaid u:$x6/t  
  14 1131 应收股利 dividend receivable a4( ?]ND~6  
  15 1132 应收利息 accrued interest receivable =6L*!JP<  
  21 1231 其他应收款 accounts receivable-others <* "pra{3  
  22 1241 坏账准备 had debts reserve ml.;wB|  
  28 1401 材料采购 procurement of materials 4r[pMJiq  
  29 1402 在途物资 materials in transit LuP?$~z  
  30 1403 原材料 raw materials - ~\.n  
  32 1406 库存商品 commodity stocks /3Nb  
  33 1407 发出商品 goods in transit XDkS ^9  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles *)bd1B#  
  42 1461 存货跌价准备 reserve against stock price declining 'DzBp   
  43 1501 待摊费用 fees to be apportioned pSQCT  
  45 1521 持有至到期投资 hold investment due ')5L_$  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve b>QM~mq3^I  
  47 1523 可供出售金融资产 financial assets available for sale +Cf0Y2*@hM  
  48 1524 长期股权投资 long-term stock ownership investment /&$"}Z6z  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve H+VO.s.a  
  50 1526 投资性房地产 investment real eastate SgpZ;\_  
  51 1531 长期应收款 long-term account receivable Wk`bb!P_  
  52 1541 未实现融资收益 unrealized financing income U.RW4df%E  
  54 1601 固定资产 permanent assets kqD*TJA  
  55 1602 累计折旧 accumulated depreciation 0AK?{y U  
  56 1603 固定资产减值准备permanent assets reduction reserve {b'}:aMc  
  57 1604 在建工程 construction in process =!(*5\IM  
  58 1605 工程物资 engineer material G; C8Kde  
  59 1606 固定资产清理 disposal of fixed assets CYtjY~   
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing r ToaGQh  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ZU-4})7uSB  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture m']9Q3-  
  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 7-".!M  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture \[hn]@@  
  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 0{?: FQ#  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation &@YFje6Lcm  
  67 1701 无形资产 intangible assets eQU-&-wt0  
  68 1702 累计摊销 accumulated amortization jq57C}X}2  
  69 1703 无形资产减值准备 intangible assets reduction reserve Cf0| Z  
  70 1711 商誉 business reputation |P~O15V*Q  
  71 1801 长期待摊费用 long-term deferred expenses By? nd)  
  72 1811 递延所得税资产 deferred income tax assets -uA3Y  
  73 1901 待处理财产损溢 waiting assets profit and loss s~=KhP~  
  二、负债类 debt group )o#6-K+b  
  74 2001 短期借款 short-term loan /!=U +X  
  81 2101 交易性金融负债 transaction financial liabilities 17>5#JLP  
  83 2201 应付票据 notes payable q.=^i z&m  
  84 2202 应付账款 account payable /Jxq 3D)v  
  85 2205 预收账款 item received in advance +`;+RDKY*  
  86 2211 应付职工薪酬 employee pay payable |XKOXa3.  
  87 2221 应交税费 tax payable  k SB  
  88 2231 应付股利 dividend payable UrO=!Gk  
  89 2232 应付利息 interest payable 5vD3K! \u  
  90 2241 其他应付款 other account payable nJFk4v4:2  
  97 2401 预提费用 withholding expenses X"h%tsuw  
  98 2411 预计负债 estimated liabilities k"">2#V  
  99 2501 递延收益 deferred income dqqnCXYuW  
  100 2601 长期借款 money borrowed for long term |', M_ e]  
  101 2602 长期债券 long-term bond AL>c:K)qO  
  106 2801 长期应付款 long-term account payable 2E$^_YT C  
  107 2802 未确认融资费用 unacknowledged financial charges -xJX_6}A  
  108 2811 专项应付款 special accounts payable wgY6D!Y   
  109 2901 递延所得税负债 deferred income tax liabilities U/ ?F:QD4  
  三、共同类 P+Wm9xR2d  
  112 3101 衍生工具 derivative tool (y1$MYZ Q  
  113 3201 套期工具 arbitrage tool tNK^z7Dm  
  114 3202 被套期项目 arbitrage project >M?H79fF2s  
  四、所有者权益类 +7V=aNRlE  
  115 4001 实收资本 paid-up capital [6AHaOhR'  
  116 4002 资本公积 contributed surplus m</]D WJ  
  117 4101 盈余公积 earned surplus !*&4< _  
  119 4103 本年利润 profit for the current year w6vLNX  
  120 4104 利润分配 allocation of profits ;\N79)Gk  
  121 4201 库存股 treasury stock b -PSm=`  
  五、成本类 glv ;C/l  
  122 5001 生产成本 production cost ;0IvF#SJ(.  
  123 5101 制造费用 cost of production {!L=u/qs"  
  124 5201 劳务成本 service cost 0|g[o:;fl_  
  125 5301 研发支出 research and development expenditures 4~!Eje!  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ~gP7s_ qr{  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ^^%JoQ.  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor HmvsYP66  
  六、损益类 6`acg'sk>  
  129 6001 主营业务收入 main business income & x`&03X  
  130 6011 利息收入 金融共用​ interest income financial sharing +A@m9  
  135 6051 其他业务收入 other business income (~h7rAEc  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ;;:">@5  
  137 6101 公允价值变动损益 sound value flexible loss and profit p"2m90IO  
  138 6111 投资收益 income on investment Ua %UbAt  
  142 6301 营业外收入 nonrevenue receipt C>^,*7dS  
  143 6401 主营业务成本 main business cost Q|?'(J+  
  144 6402 其他业务支出 other business expense 7% e1cI  
  145 6405 营业税金及附加 business tariff and annex U_]=E<el  
  146 6411 利息支出 金融共用 interest expense financial sharing >?z:2@Q)B  
  155 6601 销售费用 marketing cost le.anJAr  
  156 6602 管理费用 managing cost a0PE^U  
  157 6603 财务费用 financial cost C,fY.CeI  
  158 6604 勘探费用 exploration expense _6ZzuVv3/  
  159 6701 资产减值损失 loss from asset devaluation `?l3Ct*  
  160 6711 营业外支出 nonoperating expense ?=<~^Lk  
  161 6801 所得税 income tax P$g^vS+  
  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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