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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 .)w 0C%]  
  1 1001 库存现金 cash on hand X;:xGZ-oY  
  2 1002 银行存款 bank deposit P}`1#$  
  5 1015 其他货币资金 other monetary capital * U4:K@y  
  9 1101 交易性金融资产 transaction monetary assets }o- P   
  11 1121 应收票据 notes receivable ,be?GAq  
  12 1122 应收账款 Account receivable 3~ZVAg[c  
  13 1123 预付账款 account prepaid W)cLMGet  
  14 1131 应收股利 dividend receivable _4$DnQ6&  
  15 1132 应收利息 accrued interest receivable sIsu >eL  
  21 1231 其他应收款 accounts receivable-others AtDrQ<>y'  
  22 1241 坏账准备 had debts reserve /p0LtUMu  
  28 1401 材料采购 procurement of materials Rn_c9p  
  29 1402 在途物资 materials in transit ,IE0+!I  
  30 1403 原材料 raw materials 9K<a}QJP  
  32 1406 库存商品 commodity stocks gUA}%YXe  
  33 1407 发出商品 goods in transit Zd ,=  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles sEyl\GL  
  42 1461 存货跌价准备 reserve against stock price declining -d'|X`^nE  
  43 1501 待摊费用 fees to be apportioned "lf3hWGw  
  45 1521 持有至到期投资 hold investment due Ai18]QD-  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve FaE orQ  
  47 1523 可供出售金融资产 financial assets available for sale wf%Ep#^6}  
  48 1524 长期股权投资 long-term stock ownership investment f*}E\,V"&  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve d|RmU/)  
  50 1526 投资性房地产 investment real eastate ZS]f+}0/}  
  51 1531 长期应收款 long-term account receivable T l(uqY?9  
  52 1541 未实现融资收益 unrealized financing income v^fOT5\  
  54 1601 固定资产 permanent assets L"%eQHEC&  
  55 1602 累计折旧 accumulated depreciation m?$G(E5  
  56 1603 固定资产减值准备permanent assets reduction reserve x)ZH;)  
  57 1604 在建工程 construction in process Gw^=kzh  
  58 1605 工程物资 engineer material Ilb |:x"L  
  59 1606 固定资产清理 disposal of fixed assets XF$]KA L0  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing }tO<_f))  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing z|)1 l`  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture {NgY8w QB  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture ^!_7L4&y  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 9?chCO(@  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation S@NhEc  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation E=lfg8yb:  
  67 1701 无形资产 intangible assets |o=ST  
  68 1702 累计摊销 accumulated amortization Yka&Kkw  
  69 1703 无形资产减值准备 intangible assets reduction reserve [Vp2!"  
  70 1711 商誉 business reputation bI6wE'h  
  71 1801 长期待摊费用 long-term deferred expenses e7qMt[.  
  72 1811 递延所得税资产 deferred income tax assets p+UHJ&  
  73 1901 待处理财产损溢 waiting assets profit and loss ]f-'A>MC  
  二、负债类 debt group ]V^.!=gh$  
  74 2001 短期借款 short-term loan Prz +kPP  
  81 2101 交易性金融负债 transaction financial liabilities @ aN=U=  
  83 2201 应付票据 notes payable h=r< B\Pa  
  84 2202 应付账款 account payable 42wC."A  
  85 2205 预收账款 item received in advance qZ_fQ@   
  86 2211 应付职工薪酬 employee pay payable IYg3ve`x  
  87 2221 应交税费 tax payable N<"6=z@w+  
  88 2231 应付股利 dividend payable o+Ti$`2<O7  
  89 2232 应付利息 interest payable gdFoTcHgO|  
  90 2241 其他应付款 other account payable tSc>@Q_|  
  97 2401 预提费用 withholding expenses UJ)M:~O  
  98 2411 预计负债 estimated liabilities Hs -.83V  
  99 2501 递延收益 deferred income p2DNbY\]  
  100 2601 长期借款 money borrowed for long term \ +-hn  
  101 2602 长期债券 long-term bond B "F`OS[  
  106 2801 长期应付款 long-term account payable h Io S#]  
  107 2802 未确认融资费用 unacknowledged financial charges P| P fG=  
  108 2811 专项应付款 special accounts payable $0 S#d@v}  
  109 2901 递延所得税负债 deferred income tax liabilities EJ;0ypbG  
  三、共同类 $]U5  
  112 3101 衍生工具 derivative tool K-k.=6 mS  
  113 3201 套期工具 arbitrage tool })Mv9~&S  
  114 3202 被套期项目 arbitrage project 2G}7R5``9  
  四、所有者权益类 D)ne *},  
  115 4001 实收资本 paid-up capital Vt)\[Tl~  
  116 4002 资本公积 contributed surplus Fp6[W5>(-  
  117 4101 盈余公积 earned surplus ecqz@*d&  
  119 4103 本年利润 profit for the current year O-!fOdX8_k  
  120 4104 利润分配 allocation of profits XvkI +c  
  121 4201 库存股 treasury stock ;n7|.O]*  
  五、成本类 q|$>H6H4b  
  122 5001 生产成本 production cost !0 csNg!  
  123 5101 制造费用 cost of production } .H Fm'p  
  124 5201 劳务成本 service cost $X=D9 h  
  125 5301 研发支出 research and development expenditures t6g)3F7T  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor &G@-yQ  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor :n>ccZeMv  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ,dj* p ,J  
  六、损益类 xAd>",=~  
  129 6001 主营业务收入 main business income w]Ko/;;^2  
  130 6011 利息收入 金融共用​ interest income financial sharing /$Tl#   
  135 6051 其他业务收入 other business income :CkR4J!m3  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance _`X#c-J  
  137 6101 公允价值变动损益 sound value flexible loss and profit "X{aS}  
  138 6111 投资收益 income on investment 7fW=5wc  
  142 6301 营业外收入 nonrevenue receipt n@07$lY@;  
  143 6401 主营业务成本 main business cost W]yClx \  
  144 6402 其他业务支出 other business expense r0g/:lJi  
  145 6405 营业税金及附加 business tariff and annex ,8xP8T~Kmv  
  146 6411 利息支出 金融共用 interest expense financial sharing SC $`  
  155 6601 销售费用 marketing cost [#>$k 6F*  
  156 6602 管理费用 managing cost oLqbR?  
  157 6603 财务费用 financial cost oF@x]bmU  
  158 6604 勘探费用 exploration expense |1QbO`f/F  
  159 6701 资产减值损失 loss from asset devaluation n:bB$Ai2  
  160 6711 营业外支出 nonoperating expense {r].SrW9s9  
  161 6801 所得税 income tax rxy{a  
  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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