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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 3 a G?^z  
  1 1001 库存现金 cash on hand 'PrrP3lO_~  
  2 1002 银行存款 bank deposit LHz-/0 [  
  5 1015 其他货币资金 other monetary capital GoNX\^A  
  9 1101 交易性金融资产 transaction monetary assets QGnBNsAh  
  11 1121 应收票据 notes receivable @{!c [{x,T  
  12 1122 应收账款 Account receivable L?e N(L  
  13 1123 预付账款 account prepaid Am? dHP  
  14 1131 应收股利 dividend receivable *:3`$`\54  
  15 1132 应收利息 accrued interest receivable <M|kOi  
  21 1231 其他应收款 accounts receivable-others @9^ozgg  
  22 1241 坏账准备 had debts reserve z@3t>k|K  
  28 1401 材料采购 procurement of materials rOu7r4  
  29 1402 在途物资 materials in transit PNn{Rt  
  30 1403 原材料 raw materials H`;q@  
  32 1406 库存商品 commodity stocks C. Hr  
  33 1407 发出商品 goods in transit EsU-Ckb_2:  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Zi fAn  
  42 1461 存货跌价准备 reserve against stock price declining Em8C +EM  
  43 1501 待摊费用 fees to be apportioned EnGVp<6R  
  45 1521 持有至到期投资 hold investment due J!, <NlP0K  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve o'Byuct  
  47 1523 可供出售金融资产 financial assets available for sale gzthM8A  
  48 1524 长期股权投资 long-term stock ownership investment $5`P~Q'U  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve /}\EMP  
  50 1526 投资性房地产 investment real eastate ^F `   
  51 1531 长期应收款 long-term account receivable T8 ,?\7)S9  
  52 1541 未实现融资收益 unrealized financing income <m#ov G6  
  54 1601 固定资产 permanent assets x_vaYU l)  
  55 1602 累计折旧 accumulated depreciation c3&;Y0SD  
  56 1603 固定资产减值准备permanent assets reduction reserve $Aw"?&d"  
  57 1604 在建工程 construction in process emo@&6*  
  58 1605 工程物资 engineer material {]/}3t  
  59 1606 固定资产清理 disposal of fixed assets 9""e*-;Mi  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing kqfO3{-;{:  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ) )q4Rh  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ew# t4~hh  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture FDA``H~  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Uv~r ]P)  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation /[iqga =  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation B'OUT2cgB  
  67 1701 无形资产 intangible assets I65W^b4y  
  68 1702 累计摊销 accumulated amortization ;x*_h  
  69 1703 无形资产减值准备 intangible assets reduction reserve |?=K'[ 5  
  70 1711 商誉 business reputation _h2axXFhT  
  71 1801 长期待摊费用 long-term deferred expenses bZ0mK$B  
  72 1811 递延所得税资产 deferred income tax assets #MbkU])  
  73 1901 待处理财产损溢 waiting assets profit and loss ) N*,cTE  
  二、负债类 debt group )DS|mM)  
  74 2001 短期借款 short-term loan _s/ 5oRHA  
  81 2101 交易性金融负债 transaction financial liabilities `<1o}r 7i  
  83 2201 应付票据 notes payable /*)zQ?N  
  84 2202 应付账款 account payable RCSG.*%%I  
  85 2205 预收账款 item received in advance iX]Vkx  
  86 2211 应付职工薪酬 employee pay payable x78`dX  
  87 2221 应交税费 tax payable f D<9k  
  88 2231 应付股利 dividend payable ^u@"L  
  89 2232 应付利息 interest payable a7+w)]r  
  90 2241 其他应付款 other account payable E)l0`83~^  
  97 2401 预提费用 withholding expenses n 7Mab  
  98 2411 预计负债 estimated liabilities -\OvOkr  
  99 2501 递延收益 deferred income Em?Z  
  100 2601 长期借款 money borrowed for long term !e5!8z  
  101 2602 长期债券 long-term bond xx`xDD  
  106 2801 长期应付款 long-term account payable 038|>l-9[  
  107 2802 未确认融资费用 unacknowledged financial charges RjC3wO::  
  108 2811 专项应付款 special accounts payable ;x/do?FbT  
  109 2901 递延所得税负债 deferred income tax liabilities 04`2MNfxG  
  三、共同类 P ;7JK=~k  
  112 3101 衍生工具 derivative tool cn62:p]5  
  113 3201 套期工具 arbitrage tool 4PtRTb0<i3  
  114 3202 被套期项目 arbitrage project YIjY?  
  四、所有者权益类 \$.8iTr@  
  115 4001 实收资本 paid-up capital OPVF)@"ptM  
  116 4002 资本公积 contributed surplus SvZ~xTit  
  117 4101 盈余公积 earned surplus eD4D<\*  
  119 4103 本年利润 profit for the current year 'MLp*3djF,  
  120 4104 利润分配 allocation of profits HjCW sQM  
  121 4201 库存股 treasury stock @ev"{dY  
  五、成本类 d??;r:  
  122 5001 生产成本 production cost 1>I4=mj  
  123 5101 制造费用 cost of production P%VEJ5,]b  
  124 5201 劳务成本 service cost -MEp0  
  125 5301 研发支出 research and development expenditures 87; E#2  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ~m:oJ +:O  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor >KPxksFR8  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 7Gwn,&)  
  六、损益类 aQjs5RbP~  
  129 6001 主营业务收入 main business income K/xn4N_UX  
  130 6011 利息收入 金融共用​ interest income financial sharing N|JM L  
  135 6051 其他业务收入 other business income = <yMB d\  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance _yH{LUIj  
  137 6101 公允价值变动损益 sound value flexible loss and profit 8DAHaS;  
  138 6111 投资收益 income on investment {zd0 7!9y  
  142 6301 营业外收入 nonrevenue receipt Yatd$`,hW  
  143 6401 主营业务成本 main business cost I5#KLZVg  
  144 6402 其他业务支出 other business expense WP*xu-(:  
  145 6405 营业税金及附加 business tariff and annex Qt-7jmZw1  
  146 6411 利息支出 金融共用 interest expense financial sharing tuT>,BbR  
  155 6601 销售费用 marketing cost RT+pB{Y  
  156 6602 管理费用 managing cost Db:^Omw o  
  157 6603 财务费用 financial cost WC& V9Yk  
  158 6604 勘探费用 exploration expense G>siyUh  
  159 6701 资产减值损失 loss from asset devaluation C K#^`w  
  160 6711 营业外支出 nonoperating expense 0d>|2QV   
  161 6801 所得税 income tax 0m2%ucKw  
  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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