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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 ' Hi : 2Wh  
  1 1001 库存现金 cash on hand GrTulN?  
  2 1002 银行存款 bank deposit u1z  
  5 1015 其他货币资金 other monetary capital 8me ]JRw  
  9 1101 交易性金融资产 transaction monetary assets mcn 2Wt  
  11 1121 应收票据 notes receivable W -  
  12 1122 应收账款 Account receivable :^Fh!br==  
  13 1123 预付账款 account prepaid "=6 v&G]U4  
  14 1131 应收股利 dividend receivable /DqLrA  
  15 1132 应收利息 accrued interest receivable &Ch#-CUE/  
  21 1231 其他应收款 accounts receivable-others *;m5'}jsy  
  22 1241 坏账准备 had debts reserve OM|Fwr$  
  28 1401 材料采购 procurement of materials m}8[ #:  
  29 1402 在途物资 materials in transit ?{U m  
  30 1403 原材料 raw materials b8%C *r7  
  32 1406 库存商品 commodity stocks $uap8nN  
  33 1407 发出商品 goods in transit j 6  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles @#P,d5^G  
  42 1461 存货跌价准备 reserve against stock price declining CBDG./  
  43 1501 待摊费用 fees to be apportioned @FC"nM  
  45 1521 持有至到期投资 hold investment due zCOgBT~p   
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve C=s1R;"H  
  47 1523 可供出售金融资产 financial assets available for sale aB]m*~  
  48 1524 长期股权投资 long-term stock ownership investment u ~3%bJ]  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve z81esXl  
  50 1526 投资性房地产 investment real eastate 0b/WpP  
  51 1531 长期应收款 long-term account receivable #[e  
  52 1541 未实现融资收益 unrealized financing income 2MATpV#BT  
  54 1601 固定资产 permanent assets `u.t[  
  55 1602 累计折旧 accumulated depreciation wtT}V=_  
  56 1603 固定资产减值准备permanent assets reduction reserve rz"txN  
  57 1604 在建工程 construction in process %0$qP0|`3I  
  58 1605 工程物资 engineer material quvanx V-L  
  59 1606 固定资产清理 disposal of fixed assets @ JvPx0  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing W`"uu.~f  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ,o^y`l   
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture *loOiM\5a  
  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  )@ ~J  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ?H_ LX;r  
  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 v^ /Q 8Q  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation +3a?` Z  
  67 1701 无形资产 intangible assets zNY)'  
  68 1702 累计摊销 accumulated amortization `xz<>g9e  
  69 1703 无形资产减值准备 intangible assets reduction reserve dB+N\HB Y  
  70 1711 商誉 business reputation kPQtQh]y%  
  71 1801 长期待摊费用 long-term deferred expenses Ja SI^go  
  72 1811 递延所得税资产 deferred income tax assets ]c&<zeX,  
  73 1901 待处理财产损溢 waiting assets profit and loss N`E-+9L)  
  二、负债类 debt group $ ''9K  
  74 2001 短期借款 short-term loan ? tfT8$  
  81 2101 交易性金融负债 transaction financial liabilities P_c,BlfGMH  
  83 2201 应付票据 notes payable 5OO'v07b  
  84 2202 应付账款 account payable @]q BF]6  
  85 2205 预收账款 item received in advance 7@6g<"I  
  86 2211 应付职工薪酬 employee pay payable R/^ u/~<  
  87 2221 应交税费 tax payable V97,1`  
  88 2231 应付股利 dividend payable gPu2G/Y  
  89 2232 应付利息 interest payable S,U Pl}KF  
  90 2241 其他应付款 other account payable 2kv7UU#q2  
  97 2401 预提费用 withholding expenses \`, [)`  
  98 2411 预计负债 estimated liabilities JT9N!CGZ  
  99 2501 递延收益 deferred income Y-'78BJk  
  100 2601 长期借款 money borrowed for long term *xE,sj+(  
  101 2602 长期债券 long-term bond lpRR&  
  106 2801 长期应付款 long-term account payable x+]!m/  
  107 2802 未确认融资费用 unacknowledged financial charges O$kq`'9  
  108 2811 专项应付款 special accounts payable hLDA]s  
  109 2901 递延所得税负债 deferred income tax liabilities lNv".Y=l  
  三、共同类 [>^PRs  
  112 3101 衍生工具 derivative tool saU]`w _Z*  
  113 3201 套期工具 arbitrage tool RNPbH.  
  114 3202 被套期项目 arbitrage project `xiCm':  
  四、所有者权益类 6{ ,HiY  
  115 4001 实收资本 paid-up capital kQaSbpNmH  
  116 4002 资本公积 contributed surplus ^1Xt]T`e  
  117 4101 盈余公积 earned surplus R.LL#u};  
  119 4103 本年利润 profit for the current year cEe? *\G  
  120 4104 利润分配 allocation of profits ~Ph\Sbp  
  121 4201 库存股 treasury stock c}[+h 5  
  五、成本类 -dv %H{  
  122 5001 生产成本 production cost Y%|@R3[Nk  
  123 5101 制造费用 cost of production @\w,otT  
  124 5201 劳务成本 service cost \v6 M:KR5/  
  125 5301 研发支出 research and development expenditures x f4{r+  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor @HBEt^!  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor M0| 'f'  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor c9j*n;Q  
  六、损益类 ](eN@Xi&@  
  129 6001 主营业务收入 main business income =`Y.=RL+'n  
  130 6011 利息收入 金融共用​ interest income financial sharing Y F:2>w<  
  135 6051 其他业务收入 other business income [+w3J#K  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Z+pom7A"E  
  137 6101 公允价值变动损益 sound value flexible loss and profit DFO7uw1  
  138 6111 投资收益 income on investment B/Gd(S`@q  
  142 6301 营业外收入 nonrevenue receipt yAL1O94  
  143 6401 主营业务成本 main business cost z q1mmFIO  
  144 6402 其他业务支出 other business expense e4I^!5)N  
  145 6405 营业税金及附加 business tariff and annex 8h<ehNX ^I  
  146 6411 利息支出 金融共用 interest expense financial sharing OzT#1T1'c  
  155 6601 销售费用 marketing cost i)Lp7m z  
  156 6602 管理费用 managing cost j5 Un1  
  157 6603 财务费用 financial cost 1Uf*^WW4  
  158 6604 勘探费用 exploration expense C K_(b"  
  159 6701 资产减值损失 loss from asset devaluation *?yJkJ"  
  160 6711 营业外支出 nonoperating expense s7r9,8$  
  161 6801 所得税 income tax xt4)Ya  
  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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