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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 $5Ff1{  
  1 1001 库存现金 cash on hand *,WU?tl&  
  2 1002 银行存款 bank deposit /J6rv((  
  5 1015 其他货币资金 other monetary capital #|PS&}6wU  
  9 1101 交易性金融资产 transaction monetary assets e'D&8z_;  
  11 1121 应收票据 notes receivable O]1(FWYy  
  12 1122 应收账款 Account receivable ]f9Cx\d:k  
  13 1123 预付账款 account prepaid Bh]P{H%  
  14 1131 应收股利 dividend receivable jPW#(3hoE  
  15 1132 应收利息 accrued interest receivable s#=7IH30  
  21 1231 其他应收款 accounts receivable-others ,',o'2=!  
  22 1241 坏账准备 had debts reserve Pw!MS5=r  
  28 1401 材料采购 procurement of materials pr UM-u8  
  29 1402 在途物资 materials in transit n t7.?$  
  30 1403 原材料 raw materials _[ZO p ~  
  32 1406 库存商品 commodity stocks x39<6_?G  
  33 1407 发出商品 goods in transit H\tUpan6fy  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles (n9g kO&8"  
  42 1461 存货跌价准备 reserve against stock price declining ) M BQuiL  
  43 1501 待摊费用 fees to be apportioned r#] WI|  
  45 1521 持有至到期投资 hold investment due /{--+ C  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve K?$^@ N  
  47 1523 可供出售金融资产 financial assets available for sale 6MdiY1Lr!K  
  48 1524 长期股权投资 long-term stock ownership investment :T !'N\7  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve AoL2@C.C%D  
  50 1526 投资性房地产 investment real eastate ?zHPJLv|Y  
  51 1531 长期应收款 long-term account receivable ]^K 4i)\  
  52 1541 未实现融资收益 unrealized financing income _8UDT^?8,  
  54 1601 固定资产 permanent assets =D #bb <o  
  55 1602 累计折旧 accumulated depreciation Lrq .Ab#  
  56 1603 固定资产减值准备permanent assets reduction reserve 2Ny"O.0h  
  57 1604 在建工程 construction in process Q%mB |i|  
  58 1605 工程物资 engineer material A`o8'+`C  
  59 1606 固定资产清理 disposal of fixed assets *w0%d1  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing PQ$%H>{  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing mZ"4&U  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture F,)%?<!I  
  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 mmRJ9OhS  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture )*x6 FfTUd  
  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  LsS  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ;&-k#PE]/H  
  67 1701 无形资产 intangible assets ocS5SB]8  
  68 1702 累计摊销 accumulated amortization q2:6QM&  
  69 1703 无形资产减值准备 intangible assets reduction reserve !LN?PKJ  
  70 1711 商誉 business reputation h/hmlnOQl  
  71 1801 长期待摊费用 long-term deferred expenses tQYM&6g  
  72 1811 递延所得税资产 deferred income tax assets _1!OlQ  
  73 1901 待处理财产损溢 waiting assets profit and loss RMWHN:9  
  二、负债类 debt group {v ;&5!s  
  74 2001 短期借款 short-term loan !6>~?gNd  
  81 2101 交易性金融负债 transaction financial liabilities G.dTvLv  
  83 2201 应付票据 notes payable 6 EC*   
  84 2202 应付账款 account payable M>ruKHipFE  
  85 2205 预收账款 item received in advance 3c6b6  
  86 2211 应付职工薪酬 employee pay payable JB]q   
  87 2221 应交税费 tax payable q6`b26  
  88 2231 应付股利 dividend payable TXvI4"&  
  89 2232 应付利息 interest payable Jk=I^%~  
  90 2241 其他应付款 other account payable MC:@U~}6  
  97 2401 预提费用 withholding expenses 7f!YoW;1  
  98 2411 预计负债 estimated liabilities x%!s:LVX  
  99 2501 递延收益 deferred income .Cl:eu,]  
  100 2601 长期借款 money borrowed for long term 0rG^,(3m  
  101 2602 长期债券 long-term bond k:F9. j%*  
  106 2801 长期应付款 long-term account payable E3gh?6  
  107 2802 未确认融资费用 unacknowledged financial charges ^pF&` 2eD  
  108 2811 专项应付款 special accounts payable .Blf5b  
  109 2901 递延所得税负债 deferred income tax liabilities .NC:;@y  
  三、共同类 OO*zhGD;[  
  112 3101 衍生工具 derivative tool p(`6hWx  
  113 3201 套期工具 arbitrage tool EZ$>.iy{  
  114 3202 被套期项目 arbitrage project k" PayyAC  
  四、所有者权益类 [)zP6\I  
  115 4001 实收资本 paid-up capital K<ft2anY5  
  116 4002 资本公积 contributed surplus Ne{?:h.!  
  117 4101 盈余公积 earned surplus z Q`jP$2  
  119 4103 本年利润 profit for the current year Q&=w_Wc  
  120 4104 利润分配 allocation of profits oO|KEY (  
  121 4201 库存股 treasury stock ,*hLFaR-  
  五、成本类 ^c4@(]v'G  
  122 5001 生产成本 production cost *><F'   
  123 5101 制造费用 cost of production $r8 ^0ZRr  
  124 5201 劳务成本 service cost qr4pR-Gdr  
  125 5301 研发支出 research and development expenditures :LRYY w  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor se>8Z4  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor D rHV G  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 3|4|*6  
  六、损益类 TNY&asQo  
  129 6001 主营业务收入 main business income iwp{%FF  
  130 6011 利息收入 金融共用​ interest income financial sharing Y^7$t^&  
  135 6051 其他业务收入 other business income e2t-4} ww  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance =JbRu|/  
  137 6101 公允价值变动损益 sound value flexible loss and profit B43HNs  
  138 6111 投资收益 income on investment W= Mb  
  142 6301 营业外收入 nonrevenue receipt eWtZ]kB  
  143 6401 主营业务成本 main business cost p~^D\jR.  
  144 6402 其他业务支出 other business expense C|). ;V&  
  145 6405 营业税金及附加 business tariff and annex b8"?VS5-"  
  146 6411 利息支出 金融共用 interest expense financial sharing +)<wDDC_  
  155 6601 销售费用 marketing cost &c HV7  
  156 6602 管理费用 managing cost _c*=4y  
  157 6603 财务费用 financial cost f~y%%+{p  
  158 6604 勘探费用 exploration expense IE&!YP(U(  
  159 6701 资产减值损失 loss from asset devaluation ^*8G8'k;$  
  160 6711 营业外支出 nonoperating expense %]DP#~7[|  
  161 6801 所得税 income tax hj B@o#S  
  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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