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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 _4)z:?G5  
  1 1001 库存现金 cash on hand %1jcY0zEQ  
  2 1002 银行存款 bank deposit |LbAW /9a  
  5 1015 其他货币资金 other monetary capital <B0 f  
  9 1101 交易性金融资产 transaction monetary assets lqMr@ :t  
  11 1121 应收票据 notes receivable 1|"BpX~D  
  12 1122 应收账款 Account receivable (&Lt&i _  
  13 1123 预付账款 account prepaid g<;::'6  
  14 1131 应收股利 dividend receivable ;>5`Y8s6  
  15 1132 应收利息 accrued interest receivable  3TCRCz  
  21 1231 其他应收款 accounts receivable-others jZkc yx  
  22 1241 坏账准备 had debts reserve (?t}S.>g  
  28 1401 材料采购 procurement of materials ]OdZlZBsJ  
  29 1402 在途物资 materials in transit 7M7Ir\d0lp  
  30 1403 原材料 raw materials g6 lWc@]F  
  32 1406 库存商品 commodity stocks sfr+W-7kx  
  33 1407 发出商品 goods in transit P[G>uA>Z1  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles yj_> G  
  42 1461 存货跌价准备 reserve against stock price declining /u.Zv Y3,  
  43 1501 待摊费用 fees to be apportioned vaP`'  
  45 1521 持有至到期投资 hold investment due x,U_x  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 7pY :.iVO  
  47 1523 可供出售金融资产 financial assets available for sale  R Qo a  
  48 1524 长期股权投资 long-term stock ownership investment ,I5SAd|dX  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve lTq"j?#E]m  
  50 1526 投资性房地产 investment real eastate :zKMw=  
  51 1531 长期应收款 long-term account receivable kUS]g r~i  
  52 1541 未实现融资收益 unrealized financing income O HpV%8 `  
  54 1601 固定资产 permanent assets T#3@r0M  
  55 1602 累计折旧 accumulated depreciation xR3$sA2  
  56 1603 固定资产减值准备permanent assets reduction reserve h,m 90Hd+  
  57 1604 在建工程 construction in process kO3\v)B;  
  58 1605 工程物资 engineer material 7>j~;p{  
  59 1606 固定资产清理 disposal of fixed assets oS..y($TI  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing [F-GaaM  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 1,;X4/*  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture $+7uB-KsU  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture @ G)yz!H  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture =gQ9>An  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation -GCo`PR?b  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation BXYH&2]Q  
  67 1701 无形资产 intangible assets / }$n_N\!)  
  68 1702 累计摊销 accumulated amortization -g2l-N{&  
  69 1703 无形资产减值准备 intangible assets reduction reserve `2@.%s1o=  
  70 1711 商誉 business reputation m:?"|. ]  
  71 1801 长期待摊费用 long-term deferred expenses kc^,V|Nbq6  
  72 1811 递延所得税资产 deferred income tax assets v}Ju2}IK  
  73 1901 待处理财产损溢 waiting assets profit and loss vsj4? 0=  
  二、负债类 debt group bqAW  
  74 2001 短期借款 short-term loan _i+@HXR &  
  81 2101 交易性金融负债 transaction financial liabilities s b;q)Rh  
  83 2201 应付票据 notes payable Q&I`uS= F  
  84 2202 应付账款 account payable kzRJzJquP  
  85 2205 预收账款 item received in advance \|S!g _30m  
  86 2211 应付职工薪酬 employee pay payable OA[e}Vn  
  87 2221 应交税费 tax payable = zyA~}M2  
  88 2231 应付股利 dividend payable qt~=47<d  
  89 2232 应付利息 interest payable \4>,L_O  
  90 2241 其他应付款 other account payable &2`p#riAS  
  97 2401 预提费用 withholding expenses rtj`FH??11  
  98 2411 预计负债 estimated liabilities ~x9 ]?T  
  99 2501 递延收益 deferred income @9B*V~ <  
  100 2601 长期借款 money borrowed for long term ^E. L8  
  101 2602 长期债券 long-term bond Y/FPkH4  
  106 2801 长期应付款 long-term account payable |R0f--;  
  107 2802 未确认融资费用 unacknowledged financial charges ]A3  
  108 2811 专项应付款 special accounts payable Q< :RLKVT  
  109 2901 递延所得税负债 deferred income tax liabilities | ]*3En:  
  三、共同类 $mn0I69  
  112 3101 衍生工具 derivative tool h<Aq|*  
  113 3201 套期工具 arbitrage tool Tf86CH=)5  
  114 3202 被套期项目 arbitrage project :D)(3U5  
  四、所有者权益类 A#=TR_@:  
  115 4001 实收资本 paid-up capital P"Al*{:J  
  116 4002 资本公积 contributed surplus hL&$` Q  
  117 4101 盈余公积 earned surplus X@\W* nq  
  119 4103 本年利润 profit for the current year lhGJ/By- -  
  120 4104 利润分配 allocation of profits -[=eVS.2%  
  121 4201 库存股 treasury stock \EySKQ=  
  五、成本类 #0P_\X`E   
  122 5001 生产成本 production cost gYB!KM *v  
  123 5101 制造费用 cost of production @&ZQDi  
  124 5201 劳务成本 service cost !#c'| *k  
  125 5301 研发支出 research and development expenditures RSp wU;o6z  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor aj1]ZT \  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor < (xqw<)  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor $eYL|?P50h  
  六、损益类 Y_JQPup  
  129 6001 主营业务收入 main business income .5(YL8d  
  130 6011 利息收入 金融共用​ interest income financial sharing f"ndLX:'}  
  135 6051 其他业务收入 other business income t}YcB`q)  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance <.6rl  
  137 6101 公允价值变动损益 sound value flexible loss and profit ^m|@pp  
  138 6111 投资收益 income on investment }5;4'l8  
  142 6301 营业外收入 nonrevenue receipt GJeG7xtJKl  
  143 6401 主营业务成本 main business cost -]Z7^  
  144 6402 其他业务支出 other business expense bv[#|^/  
  145 6405 营业税金及附加 business tariff and annex ?b;2 PH"  
  146 6411 利息支出 金融共用 interest expense financial sharing 94"+l@K  
  155 6601 销售费用 marketing cost Jka>Er  
  156 6602 管理费用 managing cost Ie.*x'b?y  
  157 6603 财务费用 financial cost 0gd`W{YP  
  158 6604 勘探费用 exploration expense NKu[6J?)  
  159 6701 资产减值损失 loss from asset devaluation MCKN.f%lP  
  160 6711 营业外支出 nonoperating expense k]~o=MLmj  
  161 6801 所得税 income tax XX 8HSw!w  
  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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