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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 t2d sYU/  
  1 1001 库存现金 cash on hand :r q~5hK  
  2 1002 银行存款 bank deposit $JY \q2  
  5 1015 其他货币资金 other monetary capital <=.6Z*x+  
  9 1101 交易性金融资产 transaction monetary assets qO>UN[Y  
  11 1121 应收票据 notes receivable <m-(B"F X  
  12 1122 应收账款 Account receivable ##jJa SxG  
  13 1123 预付账款 account prepaid h#YO;m2wd  
  14 1131 应收股利 dividend receivable X:W\EeH  
  15 1132 应收利息 accrued interest receivable $g>bp< 9v4  
  21 1231 其他应收款 accounts receivable-others t% qep|  
  22 1241 坏账准备 had debts reserve 8_ %GH}{  
  28 1401 材料采购 procurement of materials jEBn"]\D  
  29 1402 在途物资 materials in transit ^#R`Uptib  
  30 1403 原材料 raw materials 6e ?xu8|  
  32 1406 库存商品 commodity stocks BN9e S   
  33 1407 发出商品 goods in transit apL$`{>US  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 5M5Bm[X  
  42 1461 存货跌价准备 reserve against stock price declining DT]4C!dh  
  43 1501 待摊费用 fees to be apportioned 0D,@^vw bK  
  45 1521 持有至到期投资 hold investment due fpf]qQ W~7  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve !aT:0m$:9c  
  47 1523 可供出售金融资产 financial assets available for sale YS|Dw'%g /  
  48 1524 长期股权投资 long-term stock ownership investment Y<T0yl?  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve x#0?$}f<  
  50 1526 投资性房地产 investment real eastate KU8,8:yY  
  51 1531 长期应收款 long-term account receivable :rb;*nY!  
  52 1541 未实现融资收益 unrealized financing income l[E^nh>  
  54 1601 固定资产 permanent assets edL2ax  
  55 1602 累计折旧 accumulated depreciation ?Bu*%+  
  56 1603 固定资产减值准备permanent assets reduction reserve );!ND %  
  57 1604 在建工程 construction in process q1rj!7  
  58 1605 工程物资 engineer material -64l f-<  
  59 1606 固定资产清理 disposal of fixed assets {"]!zL  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing kK75(x  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing IHEb T   
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture r?DCR\Jq  
  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 :?xH)J,imk  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture /r7xA}se^  
  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  ] 2 `%i5  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation FJ0I&FyWs  
  67 1701 无形资产 intangible assets Q/|.=:~FO  
  68 1702 累计摊销 accumulated amortization yr%[IX]R  
  69 1703 无形资产减值准备 intangible assets reduction reserve F3bTFFt  
  70 1711 商誉 business reputation V?EX`2S  
  71 1801 长期待摊费用 long-term deferred expenses `4K|L6  
  72 1811 递延所得税资产 deferred income tax assets _$UJ'W})/  
  73 1901 待处理财产损溢 waiting assets profit and loss wNmpUO ?  
  二、负债类 debt group ?s2-iuMPd  
  74 2001 短期借款 short-term loan qm=U<'b^  
  81 2101 交易性金融负债 transaction financial liabilities }.g5zy  
  83 2201 应付票据 notes payable ST{Vi';}  
  84 2202 应付账款 account payable }#7l-@{<  
  85 2205 预收账款 item received in advance fTj@/"a  
  86 2211 应付职工薪酬 employee pay payable znrO~OK  
  87 2221 应交税费 tax payable 6w<rSUd'  
  88 2231 应付股利 dividend payable /l<(i+0  
  89 2232 应付利息 interest payable D&FDPaJM  
  90 2241 其他应付款 other account payable I(M/ X/  
  97 2401 预提费用 withholding expenses >az~0PeEL  
  98 2411 预计负债 estimated liabilities =w3A{h"^  
  99 2501 递延收益 deferred income G' U_I  
  100 2601 长期借款 money borrowed for long term  T7nI/y  
  101 2602 长期债券 long-term bond gGP6"|tc4  
  106 2801 长期应付款 long-term account payable aL:|Dr3SX  
  107 2802 未确认融资费用 unacknowledged financial charges gY7sf1\wX  
  108 2811 专项应付款 special accounts payable LcGKYl(\K  
  109 2901 递延所得税负债 deferred income tax liabilities AFi_P\X  
  三、共同类 :E-$:\V0}k  
  112 3101 衍生工具 derivative tool M0$MK>  
  113 3201 套期工具 arbitrage tool -*7i:mg  
  114 3202 被套期项目 arbitrage project *)RKU),3nL  
  四、所有者权益类 O7 ;=g!j  
  115 4001 实收资本 paid-up capital 3t<a3"{9  
  116 4002 资本公积 contributed surplus 8y27O  
  117 4101 盈余公积 earned surplus :a{dWgN  
  119 4103 本年利润 profit for the current year E 3 % ~!ZC  
  120 4104 利润分配 allocation of profits VzXVy)d  
  121 4201 库存股 treasury stock rN 9qH  
  五、成本类 yBy7d!@2  
  122 5001 生产成本 production cost cg{5\ Vl  
  123 5101 制造费用 cost of production +q pW"0[  
  124 5201 劳务成本 service cost '9!_:3[d\]  
  125 5301 研发支出 research and development expenditures b>ZAkz)U+  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor y#a,d||N1  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor kn}^oRT  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ;+DEU0|pe  
  六、损益类 }Nr6oUn  
  129 6001 主营业务收入 main business income &.E/%pQ`  
  130 6011 利息收入 金融共用​ interest income financial sharing ;j9%D`u<  
  135 6051 其他业务收入 other business income C`r:jA<LC,  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance x\'3UKQP+^  
  137 6101 公允价值变动损益 sound value flexible loss and profit }K?b2 6`  
  138 6111 投资收益 income on investment BI%^7\HZ  
  142 6301 营业外收入 nonrevenue receipt (kR NqfX  
  143 6401 主营业务成本 main business cost +(= -95qZ  
  144 6402 其他业务支出 other business expense LF7 }gQs ^  
  145 6405 营业税金及附加 business tariff and annex HN7tIz@Frc  
  146 6411 利息支出 金融共用 interest expense financial sharing )5( j x  
  155 6601 销售费用 marketing cost rQl9SUs  
  156 6602 管理费用 managing cost dm}1"BU<  
  157 6603 财务费用 financial cost a]*{!V{$i  
  158 6604 勘探费用 exploration expense \d;)U4__!  
  159 6701 资产减值损失 loss from asset devaluation Ug+ K:YUq  
  160 6711 营业外支出 nonoperating expense D9TjjA|zS  
  161 6801 所得税 income tax f+9WGNpw  
  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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