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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 :"%/u9<A  
  1 1001 库存现金 cash on hand c[h~=0UtJ  
  2 1002 银行存款 bank deposit 4zoQe>v~  
  5 1015 其他货币资金 other monetary capital nKx)R^]k  
  9 1101 交易性金融资产 transaction monetary assets G KBoSSnV&  
  11 1121 应收票据 notes receivable FdU]!GO- X  
  12 1122 应收账款 Account receivable 4>KF`?%4  
  13 1123 预付账款 account prepaid Zy}tZRG  
  14 1131 应收股利 dividend receivable QN:v4,$d  
  15 1132 应收利息 accrued interest receivable ./YR8#,  
  21 1231 其他应收款 accounts receivable-others K gL!~J  
  22 1241 坏账准备 had debts reserve UL+Txc  
  28 1401 材料采购 procurement of materials kKX' Y+  
  29 1402 在途物资 materials in transit xRh 22z  
  30 1403 原材料 raw materials =X$ieXq|  
  32 1406 库存商品 commodity stocks Xq TguO'  
  33 1407 发出商品 goods in transit $L/`nd  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles G3.aw  
  42 1461 存货跌价准备 reserve against stock price declining x?h/e;  
  43 1501 待摊费用 fees to be apportioned ')m!48  
  45 1521 持有至到期投资 hold investment due o<G 9t6~  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 86ao{l6lC  
  47 1523 可供出售金融资产 financial assets available for sale lTx_E#^s  
  48 1524 长期股权投资 long-term stock ownership investment Q0U~s\<  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 98[uRywI  
  50 1526 投资性房地产 investment real eastate 8Y( $ F2  
  51 1531 长期应收款 long-term account receivable cAWn*%  
  52 1541 未实现融资收益 unrealized financing income f"MI D6  
  54 1601 固定资产 permanent assets ?UXF z'  
  55 1602 累计折旧 accumulated depreciation fQ<sq0' e\  
  56 1603 固定资产减值准备permanent assets reduction reserve SQodk:1)  
  57 1604 在建工程 construction in process zm_8a!.  
  58 1605 工程物资 engineer material yM_/_V|G  
  59 1606 固定资产清理 disposal of fixed assets qmrT d G  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing SDnl^a  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing @^,q/%;  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture `[/#, *\  
  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 z0 "DbZ;d  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 8D*7{Q  
  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 ;4F6 $T'I  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation -Jd|H*wWo  
  67 1701 无形资产 intangible assets iU)I"#\l'k  
  68 1702 累计摊销 accumulated amortization ?@64gdl wq  
  69 1703 无形资产减值准备 intangible assets reduction reserve Bkcwl  
  70 1711 商誉 business reputation Bx?3E^!T  
  71 1801 长期待摊费用 long-term deferred expenses e5L+NPeM6v  
  72 1811 递延所得税资产 deferred income tax assets &YhAB\Rw  
  73 1901 待处理财产损溢 waiting assets profit and loss &.A_d+K&  
  二、负债类 debt group } d[(kC_  
  74 2001 短期借款 short-term loan PxkV[ nbS  
  81 2101 交易性金融负债 transaction financial liabilities e" v%m 'G  
  83 2201 应付票据 notes payable bZu'5+(@  
  84 2202 应付账款 account payable '/\  
  85 2205 预收账款 item received in advance !>`Q]M`  
  86 2211 应付职工薪酬 employee pay payable 1T^WMn:U  
  87 2221 应交税费 tax payable *$Q>Om]  
  88 2231 应付股利 dividend payable C=?S  
  89 2232 应付利息 interest payable "[) G{VzT  
  90 2241 其他应付款 other account payable 'HA{6v,y  
  97 2401 预提费用 withholding expenses 'xW= qboOp  
  98 2411 预计负债 estimated liabilities BA;r%?MRL  
  99 2501 递延收益 deferred income _"8n&=+  
  100 2601 长期借款 money borrowed for long term 8_Oeui(i  
  101 2602 长期债券 long-term bond vq$6e*A  
  106 2801 长期应付款 long-term account payable qGinlE&\  
  107 2802 未确认融资费用 unacknowledged financial charges  |$Yk)z3  
  108 2811 专项应付款 special accounts payable eg[EFI.h  
  109 2901 递延所得税负债 deferred income tax liabilities i<uU_g'M  
  三、共同类 -gn0@hS0  
  112 3101 衍生工具 derivative tool vhe Y F@  
  113 3201 套期工具 arbitrage tool bWFa{W5!  
  114 3202 被套期项目 arbitrage project c`O~I<(Pm  
  四、所有者权益类 ghQ B  
  115 4001 实收资本 paid-up capital Jh"[ug  
  116 4002 资本公积 contributed surplus UHl3/m7g  
  117 4101 盈余公积 earned surplus  3.&BhLT  
  119 4103 本年利润 profit for the current year x9lA';})  
  120 4104 利润分配 allocation of profits 8ro`lX*F@2  
  121 4201 库存股 treasury stock ^y5A\nz&  
  五、成本类 !(d] f0  
  122 5001 生产成本 production cost G]lGoa}]`u  
  123 5101 制造费用 cost of production {yn,u)@r9S  
  124 5201 劳务成本 service cost fNN l1Vls  
  125 5301 研发支出 research and development expenditures n Kkpp-  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor =s\$i0A2  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ZFZ'&"+  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 2BccE  
  六、损益类 zIa={tU  
  129 6001 主营业务收入 main business income KzHN|8 $o  
  130 6011 利息收入 金融共用​ interest income financial sharing !BQt+4G7  
  135 6051 其他业务收入 other business income /T _M't@j  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance bT:u |/I  
  137 6101 公允价值变动损益 sound value flexible loss and profit -P]O t>%S  
  138 6111 投资收益 income on investment r)<A YX]J  
  142 6301 营业外收入 nonrevenue receipt ?9 huuJ s7  
  143 6401 主营业务成本 main business cost Ww<Y]H$xZ<  
  144 6402 其他业务支出 other business expense 3vrVX<_  
  145 6405 营业税金及附加 business tariff and annex cy%M$O|hX5  
  146 6411 利息支出 金融共用 interest expense financial sharing vC]X>P5Px  
  155 6601 销售费用 marketing cost `d <`>  
  156 6602 管理费用 managing cost U,rI/'  
  157 6603 财务费用 financial cost |MNSIb&,W  
  158 6604 勘探费用 exploration expense ieyK$q  
  159 6701 资产减值损失 loss from asset devaluation N&8$tJ(hhx  
  160 6711 营业外支出 nonoperating expense 54 $^ldD  
  161 6801 所得税 income tax jz!I +  
  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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