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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 h ;5 -X7  
  1 1001 库存现金 cash on hand @WU_GQas3  
  2 1002 银行存款 bank deposit ,/W< E  
  5 1015 其他货币资金 other monetary capital r[Q$w>  
  9 1101 交易性金融资产 transaction monetary assets x[}e1sXXs  
  11 1121 应收票据 notes receivable >UJ&noUD#:  
  12 1122 应收账款 Account receivable #Y}Hh7.<  
  13 1123 预付账款 account prepaid VSZ6;&2^  
  14 1131 应收股利 dividend receivable VJCh5t*  
  15 1132 应收利息 accrued interest receivable 0mj=\j  
  21 1231 其他应收款 accounts receivable-others "\BP+AF  
  22 1241 坏账准备 had debts reserve @\!wW-:A  
  28 1401 材料采购 procurement of materials q'hV 'U  
  29 1402 在途物资 materials in transit _ |TE )h  
  30 1403 原材料 raw materials 2ZtqZ64i  
  32 1406 库存商品 commodity stocks B;;D(NH  
  33 1407 发出商品 goods in transit 0v0Y( Mo@  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles v o`wYJ3W  
  42 1461 存货跌价准备 reserve against stock price declining `z` `d*_  
  43 1501 待摊费用 fees to be apportioned hDlk! #*  
  45 1521 持有至到期投资 hold investment due ^ MJGY,r6b  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ;*W]]4 fy  
  47 1523 可供出售金融资产 financial assets available for sale G>mgoN  
  48 1524 长期股权投资 long-term stock ownership investment /2dK*v0  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve k #*|-?  
  50 1526 投资性房地产 investment real eastate h0.Fstf]  
  51 1531 长期应收款 long-term account receivable 4!k={Pd  
  52 1541 未实现融资收益 unrealized financing income d<7J)zUm3  
  54 1601 固定资产 permanent assets P>@`hZ9 o  
  55 1602 累计折旧 accumulated depreciation c(#`z!FB  
  56 1603 固定资产减值准备permanent assets reduction reserve EJWMr`zdn  
  57 1604 在建工程 construction in process FYcMvY  
  58 1605 工程物资 engineer material XFu@XUk!K  
  59 1606 固定资产清理 disposal of fixed assets 0!v C0T[  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing @L<[38  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing @IiT8B  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture LDBR4@V  
  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 INbjk;k  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture o@>c[knJ  
  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 U[A*A^$c}  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation Bd NuhV`0  
  67 1701 无形资产 intangible assets BXfaqYb;Q  
  68 1702 累计摊销 accumulated amortization (FjgnsW  
  69 1703 无形资产减值准备 intangible assets reduction reserve "]_|c\98  
  70 1711 商誉 business reputation zi?'3T%Ie  
  71 1801 长期待摊费用 long-term deferred expenses Gr6ma*)y~t  
  72 1811 递延所得税资产 deferred income tax assets k9Sqp :l,  
  73 1901 待处理财产损溢 waiting assets profit and loss uPF yRWK  
  二、负债类 debt group owMH  
  74 2001 短期借款 short-term loan q5vs;,_ |  
  81 2101 交易性金融负债 transaction financial liabilities W;N/Y3Lb  
  83 2201 应付票据 notes payable 5R=lTx/Hj  
  84 2202 应付账款 account payable rp'fli?0e  
  85 2205 预收账款 item received in advance 3-mw-;.  
  86 2211 应付职工薪酬 employee pay payable Xl/G|jB9  
  87 2221 应交税费 tax payable #`p>VXBj!  
  88 2231 应付股利 dividend payable KV5lpN PC  
  89 2232 应付利息 interest payable 1=;QWb6  
  90 2241 其他应付款 other account payable N9n1s2;o  
  97 2401 预提费用 withholding expenses jVA~]a  
  98 2411 预计负债 estimated liabilities li%-9Jd  
  99 2501 递延收益 deferred income O h" ^  
  100 2601 长期借款 money borrowed for long term hL`zV  
  101 2602 长期债券 long-term bond dJLJh*=AG  
  106 2801 长期应付款 long-term account payable tl)}Be+Dt;  
  107 2802 未确认融资费用 unacknowledged financial charges )2FO+_K?T  
  108 2811 专项应付款 special accounts payable 1!f'n S  
  109 2901 递延所得税负债 deferred income tax liabilities "T&uS1+=c  
  三、共同类 WD\{Sdx:r  
  112 3101 衍生工具 derivative tool {;4PP463  
  113 3201 套期工具 arbitrage tool _#gsR"FZ$  
  114 3202 被套期项目 arbitrage project aqM_t  
  四、所有者权益类 'u3+k.  
  115 4001 实收资本 paid-up capital eurudl  
  116 4002 资本公积 contributed surplus 1}BNG,n  
  117 4101 盈余公积 earned surplus /J+)P<_A  
  119 4103 本年利润 profit for the current year r{Q< a   
  120 4104 利润分配 allocation of profits $dnHUBB  
  121 4201 库存股 treasury stock x5|v# -F ^  
  五、成本类 `e9uSF:9C  
  122 5001 生产成本 production cost P\ s+2/  
  123 5101 制造费用 cost of production Az-!LAu9 R  
  124 5201 劳务成本 service cost btF%}<o)  
  125 5301 研发支出 research and development expenditures gr?pvf!I  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor fv_wK_. %:  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Dy@ \!F  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor YxtkI:C?  
  六、损益类 pHvE`s"Ea  
  129 6001 主营业务收入 main business income -7O/ed+  
  130 6011 利息收入 金融共用​ interest income financial sharing m6x. " jG  
  135 6051 其他业务收入 other business income ziycyf.d  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 1!`768  
  137 6101 公允价值变动损益 sound value flexible loss and profit PbPP1G')  
  138 6111 投资收益 income on investment 668bJ.M\O  
  142 6301 营业外收入 nonrevenue receipt :(b3)K  
  143 6401 主营业务成本 main business cost b e/1- =m  
  144 6402 其他业务支出 other business expense  7q:bBS  
  145 6405 营业税金及附加 business tariff and annex =Yj[MVn  
  146 6411 利息支出 金融共用 interest expense financial sharing +=h!?<*C8  
  155 6601 销售费用 marketing cost _cw ^5  
  156 6602 管理费用 managing cost "J5Pwvs-  
  157 6603 财务费用 financial cost 4) 3pa*  
  158 6604 勘探费用 exploration expense na3kHx@  
  159 6701 资产减值损失 loss from asset devaluation y|Y3,s  
  160 6711 营业外支出 nonoperating expense |I }+!DDuv  
  161 6801 所得税 income tax 'c[LTpn4=  
  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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