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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
rcMSso2  
  一、资产类 #F >R5 D  
  1 1001 库存现金 cash on hand v+2t;PJd2  
  2 1002 银行存款 bank deposit &14Er,K  
  5 1015 其他货币资金 other monetary capital 3hzKd_  
  9 1101 交易性金融资产 transaction monetary assets &p^8zEs  
  11 1121 应收票据 notes receivable &qFy$`"  
  12 1122 应收账款 Account receivable v+`gQXJ"G  
  13 1123 预付账款 account prepaid M,9f}V)  
  14 1131 应收股利 dividend receivable z)y{(gR  
  15 1132 应收利息 accrued interest receivable -6>T0 -  
  21 1231 其他应收款 accounts receivable-others }7|UA%xz  
  22 1241 坏账准备 had debts reserve d#3E'8  
  28 1401 材料采购 procurement of materials k| ,F/:  
  29 1402 在途物资 materials in transit Y]{~ogsn$:  
  30 1403 原材料 raw materials |`6*~ci UV  
  32 1406 库存商品 commodity stocks 6<C|O-  
  33 1407 发出商品 goods in transit O9[Dae{i  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles S_56!  
  42 1461 存货跌价准备 reserve against stock price declining L(qQ,1VY  
  43 1501 待摊费用 fees to be apportioned f+W %X  
  45 1521 持有至到期投资 hold investment due r5\|%5=J  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve jG&gd<^  
  47 1523 可供出售金融资产 financial assets available for sale wtnC^d$  
  48 1524 长期股权投资 long-term stock ownership investment .qk_m-o  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 6{PlclI !  
  50 1526 投资性房地产 investment real eastate P>i[X0UnL  
  51 1531 长期应收款 long-term account receivable Vq<\ix Ri  
  52 1541 未实现融资收益 unrealized financing income 6w:M_tDM  
  54 1601 固定资产 permanent assets u IGeSd5B  
  55 1602 累计折旧 accumulated depreciation .:=G=v=1  
  56 1603 固定资产减值准备permanent assets reduction reserve z#elwL6  
  57 1604 在建工程 construction in process wLz@u$u?  
  58 1605 工程物资 engineer material K.K=\ Y2  
  59 1606 固定资产清理 disposal of fixed assets +&h<:/ V  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing o& "nF+ ,  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing S4FR=QuVQC  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture K _sHZ  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture &;Jg2f%.  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture kls 6Dk#  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation tjTnFP/=  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation j>-O'CO  
  67 1701 无形资产 intangible assets (^).$g5Hg  
  68 1702 累计摊销 accumulated amortization $@(+" $  
  69 1703 无形资产减值准备 intangible assets reduction reserve V*w~Sr%  
  70 1711 商誉 business reputation @is!VzE  
  71 1801 长期待摊费用 long-term deferred expenses ny{Yr >:2  
  72 1811 递延所得税资产 deferred income tax assets %qqX-SF0C  
  73 1901 待处理财产损溢 waiting assets profit and loss dGY:?mf&  
  二、负债类 debt group  )tW0iFY  
  74 2001 短期借款 short-term loan qmx4hs8sh  
  81 2101 交易性金融负债 transaction financial liabilities 2/m4|  
  83 2201 应付票据 notes payable <@z!kl  
  84 2202 应付账款 account payable ~SN  *  
  85 2205 预收账款 item received in advance &3_.k  
  86 2211 应付职工薪酬 employee pay payable Oq3]ZUVa  
  87 2221 应交税费 tax payable Q=~ *o YR  
  88 2231 应付股利 dividend payable tlJ@@v&=  
  89 2232 应付利息 interest payable Q' qz(G0  
  90 2241 其他应付款 other account payable mxfmK +'_  
  97 2401 预提费用 withholding expenses lOuO~`,J  
  98 2411 预计负债 estimated liabilities `8sC>)lrwu  
  99 2501 递延收益 deferred income 2j <Y> Y  
  100 2601 长期借款 money borrowed for long term 6=o'.03\f  
  101 2602 长期债券 long-term bond EYD24  
  106 2801 长期应付款 long-term account payable & K.js  
  107 2802 未确认融资费用 unacknowledged financial charges m#.N  
  108 2811 专项应付款 special accounts payable \]=''C=J  
  109 2901 递延所得税负债 deferred income tax liabilities cA8A^Iv:0  
  三、共同类 _aj,tz  
  112 3101 衍生工具 derivative tool U1^3 &N8  
  113 3201 套期工具 arbitrage tool *H({q`j33k  
  114 3202 被套期项目 arbitrage project R Q2DTQ-$  
  四、所有者权益类 n/Fx2QC{  
  115 4001 实收资本 paid-up capital 2M o oqJp  
  116 4002 资本公积 contributed surplus lzDA0MPI:  
  117 4101 盈余公积 earned surplus r(6$. zx  
  119 4103 本年利润 profit for the current year h1AZ+9  
  120 4104 利润分配 allocation of profits sRkPXzK  
  121 4201 库存股 treasury stock Yw_^]:~  
  五、成本类 D(&XmC[\Y  
  122 5001 生产成本 production cost VkJBqRzBOa  
  123 5101 制造费用 cost of production J,Rp&tavt:  
  124 5201 劳务成本 service cost k(23Zt]  
  125 5301 研发支出 research and development expenditures V+Y;  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor FX,kmre3  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor UsQh+W"?  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor vg;9"A!(  
  六、损益类 3 =-XA2zJ  
  129 6001 主营业务收入 main business income cfhiZ~."T  
  130 6011 利息收入 金融共用​ interest income financial sharing #)b0&wyW6i  
  135 6051 其他业务收入 other business income >%1mx\y^  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance e61e|hoX\  
  137 6101 公允价值变动损益 sound value flexible loss and profit ;*[ oi  
  138 6111 投资收益 income on investment tx_h1[qi  
  142 6301 营业外收入 nonrevenue receipt Bb9/nsbE  
  143 6401 主营业务成本 main business cost ~A$y-Dt'  
  144 6402 其他业务支出 other business expense q'1 86L87  
  145 6405 营业税金及附加 business tariff and annex dk>qTY+j5  
  146 6411 利息支出 金融共用 interest expense financial sharing s )9d\{  
  155 6601 销售费用 marketing cost YG K7b6  
  156 6602 管理费用 managing cost '<-F3  
  157 6603 财务费用 financial cost %ki^XB86  
  158 6604 勘探费用 exploration expense ]Mb :zs<r  
  159 6701 资产减值损失 loss from asset devaluation *w5xC5*  
  160 6711 营业外支出 nonoperating expense T7# }& >  
  161 6801 所得税 income tax GMOnp$@H^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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