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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 "MnSJ 2  
  1 1001 库存现金 cash on hand dl0FQNz8@B  
  2 1002 银行存款 bank deposit 8o|P&q(v*  
  5 1015 其他货币资金 other monetary capital AW~"yI<  
  9 1101 交易性金融资产 transaction monetary assets ]^ K;goQv  
  11 1121 应收票据 notes receivable ~Ky4+\6o>  
  12 1122 应收账款 Account receivable q[ d)e6  
  13 1123 预付账款 account prepaid _KN/@(+F  
  14 1131 应收股利 dividend receivable 3;_ n{&  
  15 1132 应收利息 accrued interest receivable Jdj?I'XtY  
  21 1231 其他应收款 accounts receivable-others :#u}.G  
  22 1241 坏账准备 had debts reserve l Y'N4x7n  
  28 1401 材料采购 procurement of materials 8IGt4UF&?  
  29 1402 在途物资 materials in transit cin2>3Z$  
  30 1403 原材料 raw materials aV6#t*\J  
  32 1406 库存商品 commodity stocks rh%m;i<b  
  33 1407 发出商品 goods in transit ``|AgIg  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles !tNd\ }@  
  42 1461 存货跌价准备 reserve against stock price declining ;..o7I  
  43 1501 待摊费用 fees to be apportioned a1c1k}  
  45 1521 持有至到期投资 hold investment due #NNewzC<*  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve qX#MV>1  
  47 1523 可供出售金融资产 financial assets available for sale _xrwu;o0}  
  48 1524 长期股权投资 long-term stock ownership investment U)D[]BVg  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 3`F) AWzdr  
  50 1526 投资性房地产 investment real eastate mfom=-q3k  
  51 1531 长期应收款 long-term account receivable tous#(&pK  
  52 1541 未实现融资收益 unrealized financing income 2e1]}wlK  
  54 1601 固定资产 permanent assets zY=jXa)K~  
  55 1602 累计折旧 accumulated depreciation 4w$_ ]ke  
  56 1603 固定资产减值准备permanent assets reduction reserve ~/-eyxLTm  
  57 1604 在建工程 construction in process {0v*xL_O^  
  58 1605 工程物资 engineer material \we\0@v  
  59 1606 固定资产清理 disposal of fixed assets 3l4NC03I&  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing kV&9`c+  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing `tEo]p  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture bRo|uJ:d  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture SO{p;g  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture "y;bsZBd"  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation a~ ]bD  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation < <Y}~N  
  67 1701 无形资产 intangible assets / T c=  
  68 1702 累计摊销 accumulated amortization "Fnq>iR-  
  69 1703 无形资产减值准备 intangible assets reduction reserve }-DE`c  
  70 1711 商誉 business reputation Yu3zM79'k  
  71 1801 长期待摊费用 long-term deferred expenses ?j O 5 9n  
  72 1811 递延所得税资产 deferred income tax assets V[; M&=,"  
  73 1901 待处理财产损溢 waiting assets profit and loss %.HJK  
  二、负债类 debt group `BY&>WY[  
  74 2001 短期借款 short-term loan K'5'}Lb5k  
  81 2101 交易性金融负债 transaction financial liabilities 1(#;&:$`i  
  83 2201 应付票据 notes payable c EnkU]  
  84 2202 应付账款 account payable ?KE$r~dn  
  85 2205 预收账款 item received in advance V@vU"  
  86 2211 应付职工薪酬 employee pay payable X~9j$3lUBR  
  87 2221 应交税费 tax payable ;_?MX/w|&  
  88 2231 应付股利 dividend payable </"4 zD|  
  89 2232 应付利息 interest payable Vb|#MNf)  
  90 2241 其他应付款 other account payable I f-_?wZe  
  97 2401 预提费用 withholding expenses <skajQQ  
  98 2411 预计负债 estimated liabilities ?> D tw#}  
  99 2501 递延收益 deferred income ,'fxIO  
  100 2601 长期借款 money borrowed for long term ~P*4V]L^  
  101 2602 长期债券 long-term bond NjuiD] .  
  106 2801 长期应付款 long-term account payable YT#3n  
  107 2802 未确认融资费用 unacknowledged financial charges ^jE8+h  
  108 2811 专项应付款 special accounts payable ;#/@+4@a&  
  109 2901 递延所得税负债 deferred income tax liabilities Q \hY7Xq'  
  三、共同类 NH A5e<  
  112 3101 衍生工具 derivative tool Orn0Zpp<z  
  113 3201 套期工具 arbitrage tool Cby;?F6w  
  114 3202 被套期项目 arbitrage project /=?x{(B>  
  四、所有者权益类 v`PY>c6~  
  115 4001 实收资本 paid-up capital Me5{_n  
  116 4002 资本公积 contributed surplus 9xI GV!  
  117 4101 盈余公积 earned surplus IM@tN  L  
  119 4103 本年利润 profit for the current year u.XQ&  
  120 4104 利润分配 allocation of profits o{:xp r=(  
  121 4201 库存股 treasury stock }_'IE1bA  
  五、成本类 A^\.Z4=d"  
  122 5001 生产成本 production cost c}Z6V1]QP  
  123 5101 制造费用 cost of production <UP m=Hb  
  124 5201 劳务成本 service cost r=uN9ro  
  125 5301 研发支出 research and development expenditures 13k !'P  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor |SZo' 6  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor h ZXXBp  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor =T?}Nt  
  六、损益类 DOS0;^f  
  129 6001 主营业务收入 main business income N2r/ho}8  
  130 6011 利息收入 金融共用​ interest income financial sharing rqPo)AL  
  135 6051 其他业务收入 other business income sic"pn],U  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance f|7\DeY9U  
  137 6101 公允价值变动损益 sound value flexible loss and profit Uu s.  
  138 6111 投资收益 income on investment G3P &{.v  
  142 6301 营业外收入 nonrevenue receipt n.MRz WJpZ  
  143 6401 主营业务成本 main business cost 796\jf$  
  144 6402 其他业务支出 other business expense *iO u'  
  145 6405 营业税金及附加 business tariff and annex 2&mGT&HAVA  
  146 6411 利息支出 金融共用 interest expense financial sharing (& "su3z  
  155 6601 销售费用 marketing cost t_z>Cl^u  
  156 6602 管理费用 managing cost ))kF<A_MK  
  157 6603 财务费用 financial cost BXms;[  
  158 6604 勘探费用 exploration expense Kb#4ILA  
  159 6701 资产减值损失 loss from asset devaluation JCx WWre  
  160 6711 营业外支出 nonoperating expense olB)p$aH#  
  161 6801 所得税 income tax >^Q&nkB"B  
  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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