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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
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  一、资产类 ~Fuq{e9`  
  1 1001 库存现金 cash on hand D#LV&4e>.E  
  2 1002 银行存款 bank deposit l$/pp  
  5 1015 其他货币资金 other monetary capital 2yK">xYY@  
  9 1101 交易性金融资产 transaction monetary assets Y]SF0:v!n  
  11 1121 应收票据 notes receivable jn5xYKv  
  12 1122 应收账款 Account receivable nx'c=gp  
  13 1123 预付账款 account prepaid @F 5Af/  
  14 1131 应收股利 dividend receivable sA, bR|  
  15 1132 应收利息 accrued interest receivable XX/gS=NE#.  
  21 1231 其他应收款 accounts receivable-others D[yyFo,z  
  22 1241 坏账准备 had debts reserve ]QaKXg)3q  
  28 1401 材料采购 procurement of materials L"&T3i  
  29 1402 在途物资 materials in transit 0:v !'  
  30 1403 原材料 raw materials {K.H09Y  
  32 1406 库存商品 commodity stocks 2#7|zhgb  
  33 1407 发出商品 goods in transit Dylm=ZZa  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Y_CVDKdcY  
  42 1461 存货跌价准备 reserve against stock price declining OL 0YjU@  
  43 1501 待摊费用 fees to be apportioned nW)+-Wxq  
  45 1521 持有至到期投资 hold investment due 6&x\!+]F8  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve S-Y{Vi"2  
  47 1523 可供出售金融资产 financial assets available for sale Lyhuyb)k5^  
  48 1524 长期股权投资 long-term stock ownership investment j+h+Y|4J  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve {T-\BTh&Q  
  50 1526 投资性房地产 investment real eastate wGti |7Tu*  
  51 1531 长期应收款 long-term account receivable `0NU c)`  
  52 1541 未实现融资收益 unrealized financing income \!\:p/f  
  54 1601 固定资产 permanent assets fc+-/!v  
  55 1602 累计折旧 accumulated depreciation x1eC r_  
  56 1603 固定资产减值准备permanent assets reduction reserve NVb}uH*i  
  57 1604 在建工程 construction in process eS!]. .%y  
  58 1605 工程物资 engineer material geR :FO;\  
  59 1606 固定资产清理 disposal of fixed assets ^ f,4=-  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing {<ShUN  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing WhW}ZS'r  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture R0=f`;  
  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 `9r{z;UQ  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture nNCR5&,q  
  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  Gk~aTO  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 2V@5:tf  
  67 1701 无形资产 intangible assets 4fKvB@O@.  
  68 1702 累计摊销 accumulated amortization c6[m'cy  
  69 1703 无形资产减值准备 intangible assets reduction reserve WPRk>j  
  70 1711 商誉 business reputation sa8O<Ab  
  71 1801 长期待摊费用 long-term deferred expenses qO"QSSbZqQ  
  72 1811 递延所得税资产 deferred income tax assets z}Cjk6z@  
  73 1901 待处理财产损溢 waiting assets profit and loss 9:{<:1?  
  二、负债类 debt group 9Rk(q4.OP  
  74 2001 短期借款 short-term loan X )!XR/?  
  81 2101 交易性金融负债 transaction financial liabilities 5b:1+5iF-  
  83 2201 应付票据 notes payable QDn_`c  
  84 2202 应付账款 account payable X]y8-}Qf  
  85 2205 预收账款 item received in advance 50MM05aC  
  86 2211 应付职工薪酬 employee pay payable Dd1k?  
  87 2221 应交税费 tax payable ?r !kKMZ  
  88 2231 应付股利 dividend payable +DRt2a #  
  89 2232 应付利息 interest payable )3CM9P'0  
  90 2241 其他应付款 other account payable E.*hY+kGZ  
  97 2401 预提费用 withholding expenses lW c[Q1  
  98 2411 预计负债 estimated liabilities )(]rUJ~+~A  
  99 2501 递延收益 deferred income =CFjG)L  
  100 2601 长期借款 money borrowed for long term ^dpM2$J  
  101 2602 长期债券 long-term bond =wX;OK|U(^  
  106 2801 长期应付款 long-term account payable tCrEcjT-  
  107 2802 未确认融资费用 unacknowledged financial charges N 8[r WJ#  
  108 2811 专项应付款 special accounts payable |6Y:W$7k  
  109 2901 递延所得税负债 deferred income tax liabilities ^P9mJ:  
  三、共同类 dLYM )-H`>  
  112 3101 衍生工具 derivative tool Qp<*o r@  
  113 3201 套期工具 arbitrage tool h^(U:M=A  
  114 3202 被套期项目 arbitrage project e&x)g;bn  
  四、所有者权益类 W%+02_/)  
  115 4001 实收资本 paid-up capital Y)k"KRW+  
  116 4002 资本公积 contributed surplus h> bjG  
  117 4101 盈余公积 earned surplus a>vxox) %  
  119 4103 本年利润 profit for the current year fcdXj_u  
  120 4104 利润分配 allocation of profits o*204BGB  
  121 4201 库存股 treasury stock rS>.!DiYr,  
  五、成本类 O.FTToh<  
  122 5001 生产成本 production cost n*9QSyJN]  
  123 5101 制造费用 cost of production GgE g(AT  
  124 5201 劳务成本 service cost qK$O /g,  
  125 5301 研发支出 research and development expenditures zmQQ/ 7K  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor "S#$:92  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ky|kg@n{  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor sFZdj0tQ4  
  六、损益类 C5(XZscq  
  129 6001 主营业务收入 main business income M%:\ry4:  
  130 6011 利息收入 金融共用​ interest income financial sharing e5AsX.kv B  
  135 6051 其他业务收入 other business income dXDyY  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance pbG-uH^  
  137 6101 公允价值变动损益 sound value flexible loss and profit =EVB?k ,  
  138 6111 投资收益 income on investment Q.$/I+&j  
  142 6301 营业外收入 nonrevenue receipt +On2R&m  
  143 6401 主营业务成本 main business cost 7d.H 8C2  
  144 6402 其他业务支出 other business expense r4u ,I<ZbH  
  145 6405 营业税金及附加 business tariff and annex qf K gNZ  
  146 6411 利息支出 金融共用 interest expense financial sharing NCg("n,jx  
  155 6601 销售费用 marketing cost ;L:UYhDbUx  
  156 6602 管理费用 managing cost cl`kd)"v  
  157 6603 财务费用 financial cost (;g/ wb:  
  158 6604 勘探费用 exploration expense IgJG,!>h  
  159 6701 资产减值损失 loss from asset devaluation \GHj_r  
  160 6711 营业外支出 nonoperating expense yE N3/-S+  
  161 6801 所得税 income tax roZn{+f  
  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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