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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
JKT+ q*V  
  一、资产类 /a(zLHyz)  
  1 1001 库存现金 cash on hand 2SJh6U  
  2 1002 银行存款 bank deposit LgNNtZ&F  
  5 1015 其他货币资金 other monetary capital b e/1- =m  
  9 1101 交易性金融资产 transaction monetary assets .O#lab`:2  
  11 1121 应收票据 notes receivable =Yj[MVn  
  12 1122 应收账款 Account receivable +=h!?<*C8  
  13 1123 预付账款 account prepaid G zXP  
  14 1131 应收股利 dividend receivable "J5Pwvs-  
  15 1132 应收利息 accrued interest receivable nTU~M~gky  
  21 1231 其他应收款 accounts receivable-others na3kHx@  
  22 1241 坏账准备 had debts reserve y|Y3,s  
  28 1401 材料采购 procurement of materials )M N yOj  
  29 1402 在途物资 materials in transit zsXH{atY  
  30 1403 原材料 raw materials ]2%P``Yj  
  32 1406 库存商品 commodity stocks DP_Pqn8p&M  
  33 1407 发出商品 goods in transit 'q'Y:A?,  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ptv 4v[gQ  
  42 1461 存货跌价准备 reserve against stock price declining ZY!pw6R1>*  
  43 1501 待摊费用 fees to be apportioned 0:Y`#0qK  
  45 1521 持有至到期投资 hold investment due k6-n.Rl01  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 4@e!D Du  
  47 1523 可供出售金融资产 financial assets available for sale 'h^DI`  
  48 1524 长期股权投资 long-term stock ownership investment g$"eI/ o  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve G`#gV"PlC  
  50 1526 投资性房地产 investment real eastate  DiQkT R  
  51 1531 长期应收款 long-term account receivable pmyM&'#Id  
  52 1541 未实现融资收益 unrealized financing income 4<g72| y  
  54 1601 固定资产 permanent assets ~fp+@j-A  
  55 1602 累计折旧 accumulated depreciation ba9<(0`  
  56 1603 固定资产减值准备permanent assets reduction reserve p\_qHq\;j  
  57 1604 在建工程 construction in process 56Y5kxmi  
  58 1605 工程物资 engineer material Hs}"A,V  
  59 1606 固定资产清理 disposal of fixed assets  |~uzQU7  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing '(pd k  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing IaTq4rt  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture *@arn Eu  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture `VFl|o#H  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture :ZfUjqRE  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation '}`hY1v  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation gZEA;N:H%<  
  67 1701 无形资产 intangible assets 8*#][ wC2  
  68 1702 累计摊销 accumulated amortization : |*,Lwvd  
  69 1703 无形资产减值准备 intangible assets reduction reserve UVCMB_T  
  70 1711 商誉 business reputation /-YlC (kL  
  71 1801 长期待摊费用 long-term deferred expenses Wx|6A#cg!  
  72 1811 递延所得税资产 deferred income tax assets Zc3:9   
  73 1901 待处理财产损溢 waiting assets profit and loss q AVfbcb  
  二、负债类 debt group ls "\YSq$  
  74 2001 短期借款 short-term loan +Q!xEfpO;  
  81 2101 交易性金融负债 transaction financial liabilities #or oY.o  
  83 2201 应付票据 notes payable fI d)  
  84 2202 应付账款 account payable 3zA=q[C  
  85 2205 预收账款 item received in advance tbzvO<~  
  86 2211 应付职工薪酬 employee pay payable K aQq[a  
  87 2221 应交税费 tax payable d)GkXll1D  
  88 2231 应付股利 dividend payable )~blx+\y  
  89 2232 应付利息 interest payable Xf_tj:eO~  
  90 2241 其他应付款 other account payable R`C_CsXir  
  97 2401 预提费用 withholding expenses F}B/-".^  
  98 2411 预计负债 estimated liabilities )|h;J4V  
  99 2501 递延收益 deferred income wz0$g4  
  100 2601 长期借款 money borrowed for long term ul=a\;3x#|  
  101 2602 长期债券 long-term bond Ul713Bjz  
  106 2801 长期应付款 long-term account payable FX|lhwmc(  
  107 2802 未确认融资费用 unacknowledged financial charges h GA0F9.U  
  108 2811 专项应付款 special accounts payable =Sb:<q+Q  
  109 2901 递延所得税负债 deferred income tax liabilities SeZT4y*=  
  三、共同类 c7l!G~yx'  
  112 3101 衍生工具 derivative tool K?Xo3W%K  
  113 3201 套期工具 arbitrage tool aC8,Y$>?E`  
  114 3202 被套期项目 arbitrage project jdg ~!<C  
  四、所有者权益类 zUEfa!#?  
  115 4001 实收资本 paid-up capital R#7+  
  116 4002 资本公积 contributed surplus 7z&adkG:  
  117 4101 盈余公积 earned surplus ^8-~@01.`_  
  119 4103 本年利润 profit for the current year ]k`Fl,"  
  120 4104 利润分配 allocation of profits H8<7#  
  121 4201 库存股 treasury stock gLxT6v5wk.  
  五、成本类 itC *Z6^  
  122 5001 生产成本 production cost + ptF-  
  123 5101 制造费用 cost of production J<($L}T*$  
  124 5201 劳务成本 service cost SCh7O}  
  125 5301 研发支出 research and development expenditures (:y,CsR}4  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor F'UguC">  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor D=82$$  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor @1/}-.(n  
  六、损益类 L=$?q/=-  
  129 6001 主营业务收入 main business income @RoRNat  
  130 6011 利息收入 金融共用​ interest income financial sharing 5<)gCHa  
  135 6051 其他业务收入 other business income KXx@ {cv  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance R%)2(\  
  137 6101 公允价值变动损益 sound value flexible loss and profit J+cAS/MYX  
  138 6111 投资收益 income on investment Xv-1PY':pA  
  142 6301 营业外收入 nonrevenue receipt V6z@"+  
  143 6401 主营业务成本 main business cost ;vI*ThzdD  
  144 6402 其他业务支出 other business expense  EBIa%,  
  145 6405 营业税金及附加 business tariff and annex ){Ciu[h  
  146 6411 利息支出 金融共用 interest expense financial sharing |>IUtUg\  
  155 6601 销售费用 marketing cost rAlh& ?X  
  156 6602 管理费用 managing cost X#p o|,Q  
  157 6603 财务费用 financial cost Gdf1+mi  
  158 6604 勘探费用 exploration expense 0V>ESyae5  
  159 6701 资产减值损失 loss from asset devaluation w]W`R.  
  160 6711 营业外支出 nonoperating expense hs{&G^!jo  
  161 6801 所得税 income tax 43{_Y]  
  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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