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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 o9 i#N  
  1 1001 库存现金 cash on hand *"ykTqa  
  2 1002 银行存款 bank deposit 'G l;Ir^  
  5 1015 其他货币资金 other monetary capital /1 US,  
  9 1101 交易性金融资产 transaction monetary assets EI txRHV5  
  11 1121 应收票据 notes receivable B9LSxB  
  12 1122 应收账款 Account receivable K=tx5{V  
  13 1123 预付账款 account prepaid 3V/_I<y  
  14 1131 应收股利 dividend receivable U+.PuC[3  
  15 1132 应收利息 accrued interest receivable W1?!iE~tO  
  21 1231 其他应收款 accounts receivable-others Mr=}B6`  
  22 1241 坏账准备 had debts reserve #.)xm(Ys  
  28 1401 材料采购 procurement of materials :/@k5#DY  
  29 1402 在途物资 materials in transit n9kd2[s|  
  30 1403 原材料 raw materials tg7C;rJ  
  32 1406 库存商品 commodity stocks -_2Dy1  
  33 1407 发出商品 goods in transit m3xz=9Ve  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles N b3I%r  
  42 1461 存货跌价准备 reserve against stock price declining Ii~; d3.  
  43 1501 待摊费用 fees to be apportioned zP :~O  
  45 1521 持有至到期投资 hold investment due ka2F !   
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve h4Xc Kv+  
  47 1523 可供出售金融资产 financial assets available for sale ezcS[r  
  48 1524 长期股权投资 long-term stock ownership investment #"Eks79s  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve DC|xilP1O  
  50 1526 投资性房地产 investment real eastate $yDW.pt  
  51 1531 长期应收款 long-term account receivable ,VKQRmd  
  52 1541 未实现融资收益 unrealized financing income 09  
  54 1601 固定资产 permanent assets Z!wD~C"D73  
  55 1602 累计折旧 accumulated depreciation .Lojzx  
  56 1603 固定资产减值准备permanent assets reduction reserve yy1>r }L  
  57 1604 在建工程 construction in process M8 iEVJ  
  58 1605 工程物资 engineer material a3O nW\N  
  59 1606 固定资产清理 disposal of fixed assets jOBY&W0r  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing s.^c..e75C  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Lzh9DYU6  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture @+?+6sS  
  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 >vQ6V'F  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture I:F 'S#  
  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 $42Au2Jg  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ,dHP`j ?  
  67 1701 无形资产 intangible assets 4id3P{aU  
  68 1702 累计摊销 accumulated amortization T(Y}V[0+  
  69 1703 无形资产减值准备 intangible assets reduction reserve rGTWcJ   
  70 1711 商誉 business reputation ,3:QB_  
  71 1801 长期待摊费用 long-term deferred expenses KU+( YF$1  
  72 1811 递延所得税资产 deferred income tax assets y Dd=& T   
  73 1901 待处理财产损溢 waiting assets profit and loss "0|BoG  
  二、负债类 debt group %S{o5txo  
  74 2001 短期借款 short-term loan uDI LjOT  
  81 2101 交易性金融负债 transaction financial liabilities McEmd.S<n  
  83 2201 应付票据 notes payable b\1+kB/8  
  84 2202 应付账款 account payable ]KsGkAG  
  85 2205 预收账款 item received in advance H \r`7  
  86 2211 应付职工薪酬 employee pay payable +->\79<#V(  
  87 2221 应交税费 tax payable cICHRp&&  
  88 2231 应付股利 dividend payable N\_( w:q  
  89 2232 应付利息 interest payable BiA >QQ  
  90 2241 其他应付款 other account payable :tKbz nd/  
  97 2401 预提费用 withholding expenses 7k 3p'FeS  
  98 2411 预计负债 estimated liabilities  \C|;F  
  99 2501 递延收益 deferred income /ca(a\@R  
  100 2601 长期借款 money borrowed for long term )nhfkW=e  
  101 2602 长期债券 long-term bond 7. %f01/i  
  106 2801 长期应付款 long-term account payable rW[SU:  
  107 2802 未确认融资费用 unacknowledged financial charges c+1vqbqHG  
  108 2811 专项应付款 special accounts payable ?^U c=  
  109 2901 递延所得税负债 deferred income tax liabilities AvZXRN1:'  
  三、共同类 j\! e9M  
  112 3101 衍生工具 derivative tool jUYF.K&  
  113 3201 套期工具 arbitrage tool gC0;2  
  114 3202 被套期项目 arbitrage project pw!@Q?R  
  四、所有者权益类 l x7Kw%  
  115 4001 实收资本 paid-up capital Q5g,7ac8L  
  116 4002 资本公积 contributed surplus <R>Q4&we(  
  117 4101 盈余公积 earned surplus 77``8,  
  119 4103 本年利润 profit for the current year ?;Un#6b  
  120 4104 利润分配 allocation of profits 60'6/3  
  121 4201 库存股 treasury stock "s % 686Vz  
  五、成本类 rWJ*e Y  
  122 5001 生产成本 production cost 5KK{%6#f\  
  123 5101 制造费用 cost of production XHy ?  
  124 5201 劳务成本 service cost g+.0c=G(  
  125 5301 研发支出 research and development expenditures ~fBex_.o*  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor U>oW~Z  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor N9pwWg&<+  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Q ] /B/  
  六、损益类 NJ<N%hcjK  
  129 6001 主营业务收入 main business income 97!H`|u <  
  130 6011 利息收入 金融共用​ interest income financial sharing =m~ruZ/  
  135 6051 其他业务收入 other business income 6>s=Ci ZB  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance W;.{]x.0  
  137 6101 公允价值变动损益 sound value flexible loss and profit Uh*@BmDA  
  138 6111 投资收益 income on investment N^lAG"Jao[  
  142 6301 营业外收入 nonrevenue receipt u-kZW1wrQ  
  143 6401 主营业务成本 main business cost _1P`]+K\D$  
  144 6402 其他业务支出 other business expense +SyUWoM  
  145 6405 营业税金及附加 business tariff and annex yu=piP  
  146 6411 利息支出 金融共用 interest expense financial sharing q4) Ey  
  155 6601 销售费用 marketing cost G,B?&gFX  
  156 6602 管理费用 managing cost 8|6~o.B.G  
  157 6603 财务费用 financial cost <z',]hy  
  158 6604 勘探费用 exploration expense S4)A6z$  
  159 6701 资产减值损失 loss from asset devaluation vffH  
  160 6711 营业外支出 nonoperating expense Y_+ SA|s  
  161 6801 所得税 income tax 4Ppop  
  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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