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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 D3%`vq u&  
  1 1001 库存现金 cash on hand U5wO;MA  
  2 1002 银行存款 bank deposit t[L'}ig!q  
  5 1015 其他货币资金 other monetary capital n\y%5J+  
  9 1101 交易性金融资产 transaction monetary assets AU +2'  
  11 1121 应收票据 notes receivable \=/^H  
  12 1122 应收账款 Account receivable U~8 oE_+  
  13 1123 预付账款 account prepaid M%2 F7 FY  
  14 1131 应收股利 dividend receivable 68LB745  
  15 1132 应收利息 accrued interest receivable Y|iALrx  
  21 1231 其他应收款 accounts receivable-others ~\m|pxcj  
  22 1241 坏账准备 had debts reserve !Q5ip'L  
  28 1401 材料采购 procurement of materials (yel  
  29 1402 在途物资 materials in transit pb5 '5X+  
  30 1403 原材料 raw materials LA^H213N|  
  32 1406 库存商品 commodity stocks :3Z"Qk$uR  
  33 1407 发出商品 goods in transit [0e}%!%M  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles i;>Hy|  
  42 1461 存货跌价准备 reserve against stock price declining "i1~YE  
  43 1501 待摊费用 fees to be apportioned !>+Na~eN  
  45 1521 持有至到期投资 hold investment due uU]4)Hp  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ;2;Kq)j_=  
  47 1523 可供出售金融资产 financial assets available for sale 7MT[fA8^  
  48 1524 长期股权投资 long-term stock ownership investment Q4MTedj1H  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve q|%(47}z  
  50 1526 投资性房地产 investment real eastate Y<S,Xr;J:  
  51 1531 长期应收款 long-term account receivable /\KB*dX  
  52 1541 未实现融资收益 unrealized financing income `jb?6;15  
  54 1601 固定资产 permanent assets WVf>>E^1  
  55 1602 累计折旧 accumulated depreciation { O*maE"  
  56 1603 固定资产减值准备permanent assets reduction reserve c.PPVqx  
  57 1604 在建工程 construction in process oY{r83h{  
  58 1605 工程物资 engineer material B/Lx,  
  59 1606 固定资产清理 disposal of fixed assets BjR:#*<qD  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing DPNUm<>  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing pr[[)[]/  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Ui46 p  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture ; . c]0  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture .Go3'$'v  
  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 *r+i=i8{  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation U:E: "  
  67 1701 无形资产 intangible assets :R<n{%~  
  68 1702 累计摊销 accumulated amortization '@iS5Fni  
  69 1703 无形资产减值准备 intangible assets reduction reserve x=bAR%i~  
  70 1711 商誉 business reputation 94F9f^ L  
  71 1801 长期待摊费用 long-term deferred expenses ?K/z`E!xhN  
  72 1811 递延所得税资产 deferred income tax assets '+ |{4-V  
  73 1901 待处理财产损溢 waiting assets profit and loss *~|xj,md  
  二、负债类 debt group zTP3JOe(  
  74 2001 短期借款 short-term loan Oav^BhUO  
  81 2101 交易性金融负债 transaction financial liabilities *"Ipu"G5?  
  83 2201 应付票据 notes payable S3Tww]q  
  84 2202 应付账款 account payable W&6P%0G/  
  85 2205 预收账款 item received in advance SD6xi\8  
  86 2211 应付职工薪酬 employee pay payable oM$EQd`7  
  87 2221 应交税费 tax payable |YQ:4'^"  
  88 2231 应付股利 dividend payable pVw)"\S%  
  89 2232 应付利息 interest payable h2u> CXD  
  90 2241 其他应付款 other account payable e GblQGRS  
  97 2401 预提费用 withholding expenses h?DMrYk_%#  
  98 2411 预计负债 estimated liabilities oZ@_o3VG  
  99 2501 递延收益 deferred income 0bpl3Fh.v  
  100 2601 长期借款 money borrowed for long term |_%|  
  101 2602 长期债券 long-term bond b'^ -$  
  106 2801 长期应付款 long-term account payable pscCXk(|A`  
  107 2802 未确认融资费用 unacknowledged financial charges LeY\{w  
  108 2811 专项应付款 special accounts payable -[x^z5Ee`  
  109 2901 递延所得税负债 deferred income tax liabilities >'8.>f  
  三、共同类 5Y)!q?#H  
  112 3101 衍生工具 derivative tool #T n~hnW  
  113 3201 套期工具 arbitrage tool h8O[xca/~  
  114 3202 被套期项目 arbitrage project "S^;X @#v  
  四、所有者权益类 .)B_~tct  
  115 4001 实收资本 paid-up capital !o&Mw:d  
  116 4002 资本公积 contributed surplus d;(L@9HH D  
  117 4101 盈余公积 earned surplus 7+j@0v\  
  119 4103 本年利润 profit for the current year (9$/r/-a  
  120 4104 利润分配 allocation of profits +tOBt("5/  
  121 4201 库存股 treasury stock EZc!QrY  
  五、成本类  vu  YH+  
  122 5001 生产成本 production cost >)U 7$<&b  
  123 5101 制造费用 cost of production l<{]%=Qg  
  124 5201 劳务成本 service cost c u|#AW  
  125 5301 研发支出 research and development expenditures S0g5Ym ia  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor VD +8 j29  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor SA{A E9y  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ho@f}4jhQ3  
  六、损益类 3U@ p  
  129 6001 主营业务收入 main business income }O@S ;[v S  
  130 6011 利息收入 金融共用​ interest income financial sharing 2 ,;+)  
  135 6051 其他业务收入 other business income I [0od+K  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance n\.K:t[ :  
  137 6101 公允价值变动损益 sound value flexible loss and profit 7 4aap2^  
  138 6111 投资收益 income on investment aM3%Mx?w  
  142 6301 营业外收入 nonrevenue receipt E[6JHBE*r  
  143 6401 主营业务成本 main business cost < 7zyRm@S  
  144 6402 其他业务支出 other business expense Nd#t !=  
  145 6405 营业税金及附加 business tariff and annex Yk:fV&]  
  146 6411 利息支出 金融共用 interest expense financial sharing ^Q4w<sX'  
  155 6601 销售费用 marketing cost <i~ ( 8F\  
  156 6602 管理费用 managing cost 0:h;ots'  
  157 6603 财务费用 financial cost C%"h1zWE:  
  158 6604 勘探费用 exploration expense n@5pS3qZ  
  159 6701 资产减值损失 loss from asset devaluation M,t8<y4 W/  
  160 6711 营业外支出 nonoperating expense 0d:t$2~C  
  161 6801 所得税 income tax #2I[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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