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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 e4tC[6;  
  1 1001 库存现金 cash on hand ]qu6/Z  
  2 1002 银行存款 bank deposit )=MK&72r  
  5 1015 其他货币资金 other monetary capital K_-m:P  
  9 1101 交易性金融资产 transaction monetary assets 0C  K  
  11 1121 应收票据 notes receivable n&zEYCSI  
  12 1122 应收账款 Account receivable S8v?H|rm  
  13 1123 预付账款 account prepaid 8eYEi  
  14 1131 应收股利 dividend receivable p<}y'7(  
  15 1132 应收利息 accrued interest receivable }xi?vAaTl  
  21 1231 其他应收款 accounts receivable-others \NEk B&^n  
  22 1241 坏账准备 had debts reserve g j]8/~lr  
  28 1401 材料采购 procurement of materials AO|1m$xf  
  29 1402 在途物资 materials in transit -KH"2q  
  30 1403 原材料 raw materials kM&-t&7  
  32 1406 库存商品 commodity stocks Aq$1#1J  
  33 1407 发出商品 goods in transit ('$*QC.M  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles V\opC6*L_e  
  42 1461 存货跌价准备 reserve against stock price declining !H{>c@i  
  43 1501 待摊费用 fees to be apportioned >VQLC&u(  
  45 1521 持有至到期投资 hold investment due 2oRwDg&7|  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 8{ =ha  
  47 1523 可供出售金融资产 financial assets available for sale * fj`+J  
  48 1524 长期股权投资 long-term stock ownership investment CQ^(/B^c  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve E)f9`][  
  50 1526 投资性房地产 investment real eastate o?Cc  
  51 1531 长期应收款 long-term account receivable UK1)U)*+  
  52 1541 未实现融资收益 unrealized financing income qu dY9_  
  54 1601 固定资产 permanent assets DHx&%] r;D  
  55 1602 累计折旧 accumulated depreciation P8|ANe1 v  
  56 1603 固定资产减值准备permanent assets reduction reserve j(]O$""  
  57 1604 在建工程 construction in process 1 A0BM  
  58 1605 工程物资 engineer material CR%h$+dzy  
  59 1606 固定资产清理 disposal of fixed assets ,d&3IhYhD  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing :FtV~^Z  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing yjH'<  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture r]D U  
  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 |yzv o"3  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture %#eQN ~  
  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 8"g+ k`PRy  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation QjG/H0*mP  
  67 1701 无形资产 intangible assets KG9-ac  
  68 1702 累计摊销 accumulated amortization gsM^Pu09ud  
  69 1703 无形资产减值准备 intangible assets reduction reserve EzjK{v">  
  70 1711 商誉 business reputation NH}o`x/  
  71 1801 长期待摊费用 long-term deferred expenses Y~A I2HS  
  72 1811 递延所得税资产 deferred income tax assets ^blw\;LB  
  73 1901 待处理财产损溢 waiting assets profit and loss ITTEUw~+o  
  二、负债类 debt group "`cPV){]  
  74 2001 短期借款 short-term loan %dq%+yw{%m  
  81 2101 交易性金融负债 transaction financial liabilities 8>6<GdGL<n  
  83 2201 应付票据 notes payable :yJ ([  
  84 2202 应付账款 account payable i8-Y,&>V  
  85 2205 预收账款 item received in advance x=Oy 6"  
  86 2211 应付职工薪酬 employee pay payable b7I0R; Zj  
  87 2221 应交税费 tax payable Ak('4j!*}^  
  88 2231 应付股利 dividend payable &z:bZH]DH  
  89 2232 应付利息 interest payable 8F`8=L NO  
  90 2241 其他应付款 other account payable QRBx}!:NZ#  
  97 2401 预提费用 withholding expenses qQG? k~r  
  98 2411 预计负债 estimated liabilities ag47$9(  
  99 2501 递延收益 deferred income JoiGuZd>  
  100 2601 长期借款 money borrowed for long term w5~j|c=_W  
  101 2602 长期债券 long-term bond j>:N0:  
  106 2801 长期应付款 long-term account payable 5;p|iT  
  107 2802 未确认融资费用 unacknowledged financial charges zNoFM/1Vb  
  108 2811 专项应付款 special accounts payable ~LV]cX2J(  
  109 2901 递延所得税负债 deferred income tax liabilities xT*c##  
  三、共同类 m*N8!1Ot  
  112 3101 衍生工具 derivative tool Q~svtN  
  113 3201 套期工具 arbitrage tool nK?S2/o#A  
  114 3202 被套期项目 arbitrage project 4 l-Urn Z  
  四、所有者权益类 j3/6hE>  
  115 4001 实收资本 paid-up capital ;DYS1vGo  
  116 4002 资本公积 contributed surplus YW/ V}C'>  
  117 4101 盈余公积 earned surplus <f8j^  
  119 4103 本年利润 profit for the current year "0#(<zb|  
  120 4104 利润分配 allocation of profits 2zh- ms  
  121 4201 库存股 treasury stock OW\vbWX  
  五、成本类 4m91XD  
  122 5001 生产成本 production cost 3 e1-w$z&S  
  123 5101 制造费用 cost of production B>!mD{N  
  124 5201 劳务成本 service cost w)@Wug  
  125 5301 研发支出 research and development expenditures jK*d  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor w?|qKO  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 6Z J-oT!.  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor F!)[H["_  
  六、损益类 3x+=7Mg9  
  129 6001 主营业务收入 main business income rXD:^wUSc  
  130 6011 利息收入 金融共用​ interest income financial sharing ln=fq:  
  135 6051 其他业务收入 other business income _u$DcA8B  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance LDHu10l  
  137 6101 公允价值变动损益 sound value flexible loss and profit Hv,ll1@h  
  138 6111 投资收益 income on investment Q8m%mJz~]  
  142 6301 营业外收入 nonrevenue receipt fd>{ UyU  
  143 6401 主营业务成本 main business cost Xnjl {`  
  144 6402 其他业务支出 other business expense 6LGl]jHf  
  145 6405 营业税金及附加 business tariff and annex M57<e`m  
  146 6411 利息支出 金融共用 interest expense financial sharing 4aBVO%t  
  155 6601 销售费用 marketing cost ^tG,H@95  
  156 6602 管理费用 managing cost `:V'E> B  
  157 6603 财务费用 financial cost z7`|N`$Z#s  
  158 6604 勘探费用 exploration expense ZSe30Rl\  
  159 6701 资产减值损失 loss from asset devaluation n(eo_.W2|  
  160 6711 营业外支出 nonoperating expense vCJa%}  
  161 6801 所得税 income tax *#Ia8^z=p  
  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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