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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 [c3!xHt5O  
  1 1001 库存现金 cash on hand 46=E- Tq  
  2 1002 银行存款 bank deposit g>VtPS5 y  
  5 1015 其他货币资金 other monetary capital |Q /LC0?  
  9 1101 交易性金融资产 transaction monetary assets 9i\RdJv.  
  11 1121 应收票据 notes receivable 2nyK'k  
  12 1122 应收账款 Account receivable L<!h3n  
  13 1123 预付账款 account prepaid 6CyByj&  
  14 1131 应收股利 dividend receivable I6^y` 2X  
  15 1132 应收利息 accrued interest receivable 05 6K)E  
  21 1231 其他应收款 accounts receivable-others N|yA]dg[  
  22 1241 坏账准备 had debts reserve PEI$1 ,z  
  28 1401 材料采购 procurement of materials nX (bVT4i  
  29 1402 在途物资 materials in transit @&m [w'tn  
  30 1403 原材料 raw materials ArtY;.cg%  
  32 1406 库存商品 commodity stocks Yh1</C  
  33 1407 发出商品 goods in transit `j{3|C=  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles S%\5"uGa  
  42 1461 存货跌价准备 reserve against stock price declining jWUrw  
  43 1501 待摊费用 fees to be apportioned <.ZIhDiEl  
  45 1521 持有至到期投资 hold investment due aH"d~Y^  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 8'Q+%{?1t  
  47 1523 可供出售金融资产 financial assets available for sale c +]r  
  48 1524 长期股权投资 long-term stock ownership investment eQ'E`S_d  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve }ekNZNcuM  
  50 1526 投资性房地产 investment real eastate &}u_e`A  
  51 1531 长期应收款 long-term account receivable r ~{nlLO}  
  52 1541 未实现融资收益 unrealized financing income f/sz/KC]~  
  54 1601 固定资产 permanent assets spA|[\Nl  
  55 1602 累计折旧 accumulated depreciation l -XfUjJ  
  56 1603 固定资产减值准备permanent assets reduction reserve %`b s<ZWT  
  57 1604 在建工程 construction in process zu}uW,XH-  
  58 1605 工程物资 engineer material aG7Lm2{c"  
  59 1606 固定资产清理 disposal of fixed assets )j8'6tk)Z  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing TIp\-  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ~aotV1"D  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture - k0a((?  
  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 | d*<4-:  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture /uWUQ#9  
  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 L"YQji!  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation cUug}/!I  
  67 1701 无形资产 intangible assets Sqp91[,  
  68 1702 累计摊销 accumulated amortization F[c oa5  
  69 1703 无形资产减值准备 intangible assets reduction reserve l3u [  
  70 1711 商誉 business reputation !S<p"   
  71 1801 长期待摊费用 long-term deferred expenses ) P7oL.)  
  72 1811 递延所得税资产 deferred income tax assets gkK( 7=r%  
  73 1901 待处理财产损溢 waiting assets profit and loss S8v,' Cc  
  二、负债类 debt group 3SY1>}(Y  
  74 2001 短期借款 short-term loan F42^Uoaz  
  81 2101 交易性金融负债 transaction financial liabilities MTwzL<@$  
  83 2201 应付票据 notes payable ):Fg {7b]n  
  84 2202 应付账款 account payable z/j*zU `  
  85 2205 预收账款 item received in advance [p4([ef '  
  86 2211 应付职工薪酬 employee pay payable eF;Jj>\R+i  
  87 2221 应交税费 tax payable |$tF{\  
  88 2231 应付股利 dividend payable JXuks`:Q  
  89 2232 应付利息 interest payable v1$}[&/  
  90 2241 其他应付款 other account payable d1yLDj?  
  97 2401 预提费用 withholding expenses ]#N8e?b,  
  98 2411 预计负债 estimated liabilities ~e|E5[-i  
  99 2501 递延收益 deferred income WDnNVE  
  100 2601 长期借款 money borrowed for long term 7IUJHc?  
  101 2602 长期债券 long-term bond Vb\^xdL>  
  106 2801 长期应付款 long-term account payable FpB3SJ6 B  
  107 2802 未确认融资费用 unacknowledged financial charges .&u @-Vm  
  108 2811 专项应付款 special accounts payable yu#m6K  
  109 2901 递延所得税负债 deferred income tax liabilities h9d*N9!;M  
  三、共同类 s|WcJV  
  112 3101 衍生工具 derivative tool )l*3^kwL{U  
  113 3201 套期工具 arbitrage tool t^bh2 $J  
  114 3202 被套期项目 arbitrage project HZ(giAyjq  
  四、所有者权益类 JiqhCt\  
  115 4001 实收资本 paid-up capital &OvA[<qT  
  116 4002 资本公积 contributed surplus %M_F/O  
  117 4101 盈余公积 earned surplus #Hy9 ;Q  
  119 4103 本年利润 profit for the current year ht\_YiDg3  
  120 4104 利润分配 allocation of profits 5> 81Vhc,  
  121 4201 库存股 treasury stock W^W.* ?e`  
  五、成本类 XcbEh  
  122 5001 生产成本 production cost Y;\@ 5TgQ,  
  123 5101 制造费用 cost of production s&%r?  
  124 5201 劳务成本 service cost )"Ujx`]4r  
  125 5301 研发支出 research and development expenditures  v?d`fd  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor G~zfPBN0D  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor uEsF 8  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor [$6YPM>Ee  
  六、损益类 'Q* .[aJt  
  129 6001 主营业务收入 main business income lE+Duap:  
  130 6011 利息收入 金融共用​ interest income financial sharing $LBgBH &z  
  135 6051 其他业务收入 other business income Nn0j}ZI)1  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance s4Jy96<  
  137 6101 公允价值变动损益 sound value flexible loss and profit Gp_flGdGQ  
  138 6111 投资收益 income on investment x[&)\[t  
  142 6301 营业外收入 nonrevenue receipt 3?k<e  
  143 6401 主营业务成本 main business cost 9qq6P!  
  144 6402 其他业务支出 other business expense v)vogtAQa  
  145 6405 营业税金及附加 business tariff and annex ]:#W$9,WL  
  146 6411 利息支出 金融共用 interest expense financial sharing B&(/,.  
  155 6601 销售费用 marketing cost Qp@}v7Due  
  156 6602 管理费用 managing cost ?`:+SncI"b  
  157 6603 财务费用 financial cost B<|Vm.D  
  158 6604 勘探费用 exploration expense t@2MEo  
  159 6701 资产减值损失 loss from asset devaluation A(XX2f!i  
  160 6711 营业外支出 nonoperating expense X~*/ ~f  
  161 6801 所得税 income tax '8 ^cl:X  
  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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