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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 W6gI#  
  1 1001 库存现金 cash on hand |PtfG2Ty?  
  2 1002 银行存款 bank deposit qP{Fwn  
  5 1015 其他货币资金 other monetary capital 2nf<RE>  
  9 1101 交易性金融资产 transaction monetary assets unKPqc%q=n  
  11 1121 应收票据 notes receivable TB}6iIe  
  12 1122 应收账款 Account receivable {x{~%)-  
  13 1123 预付账款 account prepaid R_W6}  
  14 1131 应收股利 dividend receivable C19}Y4r:  
  15 1132 应收利息 accrued interest receivable %u}#|+8}  
  21 1231 其他应收款 accounts receivable-others <@Z`<T6  
  22 1241 坏账准备 had debts reserve GJ5R <f9I  
  28 1401 材料采购 procurement of materials ui RO,B}z  
  29 1402 在途物资 materials in transit \&_pI2X  
  30 1403 原材料 raw materials qCkC 2Fy(  
  32 1406 库存商品 commodity stocks ZyM7)!+kPa  
  33 1407 发出商品 goods in transit 9;7Gzr6A"  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles D%}rQ,*  
  42 1461 存货跌价准备 reserve against stock price declining  8 X Qo  
  43 1501 待摊费用 fees to be apportioned  .0YcB  
  45 1521 持有至到期投资 hold investment due j(A>M_f;  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve /:tzSKq}  
  47 1523 可供出售金融资产 financial assets available for sale  VBUrtx:  
  48 1524 长期股权投资 long-term stock ownership investment ! \VzX  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve {p.^E5&  
  50 1526 投资性房地产 investment real eastate Yt[LIn-v:  
  51 1531 长期应收款 long-term account receivable FI,K 0sO/|  
  52 1541 未实现融资收益 unrealized financing income e%s1D  
  54 1601 固定资产 permanent assets A+|bJ>q  
  55 1602 累计折旧 accumulated depreciation ,eGguNA9  
  56 1603 固定资产减值准备permanent assets reduction reserve !RP0W  
  57 1604 在建工程 construction in process r]@T9\9  
  58 1605 工程物资 engineer material QJ&]4*>a  
  59 1606 固定资产清理 disposal of fixed assets -Ew>3Q  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing L{&>,ww  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing S B~opN  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture C$p012D1  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture ~&?57Sw*m  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 0K'{w]Q  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation in K]+H]{  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 9wlp AK  
  67 1701 无形资产 intangible assets f&j\g YWq  
  68 1702 累计摊销 accumulated amortization v w 6$v  
  69 1703 无形资产减值准备 intangible assets reduction reserve Wv|CJN;4  
  70 1711 商誉 business reputation mqHcD8X  
  71 1801 长期待摊费用 long-term deferred expenses uI$n7\G!  
  72 1811 递延所得税资产 deferred income tax assets ?q7MbQw  
  73 1901 待处理财产损溢 waiting assets profit and loss uwQgu!|x  
  二、负债类 debt group AR!v%Z49i  
  74 2001 短期借款 short-term loan wFF,rUV  
  81 2101 交易性金融负债 transaction financial liabilities 0SU v5c  
  83 2201 应付票据 notes payable kebk f,`p  
  84 2202 应付账款 account payable ?wu@+  
  85 2205 预收账款 item received in advance e^em^1H( %  
  86 2211 应付职工薪酬 employee pay payable ~/X8Hy!-  
  87 2221 应交税费 tax payable Ni8%K6]z  
  88 2231 应付股利 dividend payable k-H6c  
  89 2232 应付利息 interest payable v4Wq0>o  
  90 2241 其他应付款 other account payable ~5&B#Sm[G  
  97 2401 预提费用 withholding expenses @ <3E `j'p  
  98 2411 预计负债 estimated liabilities fP:]s@$  
  99 2501 递延收益 deferred income 9Nps<+K  
  100 2601 长期借款 money borrowed for long term 'z^'+}iyv  
  101 2602 长期债券 long-term bond 9 Jw, ls  
  106 2801 长期应付款 long-term account payable :2H]DDg(  
  107 2802 未确认融资费用 unacknowledged financial charges JNY?] |=  
  108 2811 专项应付款 special accounts payable 'Kk/ J+6U  
  109 2901 递延所得税负债 deferred income tax liabilities )u+O~Y95&i  
  三、共同类 TE;f*!  
  112 3101 衍生工具 derivative tool u(FOSmNkN  
  113 3201 套期工具 arbitrage tool %X's/;(Lx`  
  114 3202 被套期项目 arbitrage project ]h~F%   
  四、所有者权益类 e,{k!BXU#'  
  115 4001 实收资本 paid-up capital Dt<MEpbur  
  116 4002 资本公积 contributed surplus '%4fQ%ID}  
  117 4101 盈余公积 earned surplus 2<9K}Of  
  119 4103 本年利润 profit for the current year ^mjU3q{;  
  120 4104 利润分配 allocation of profits c]Gs{V]\  
  121 4201 库存股 treasury stock V,=5}qozQ  
  五、成本类 g%tUkM  
  122 5001 生产成本 production cost epKr6 xq  
  123 5101 制造费用 cost of production jI'?7@32`  
  124 5201 劳务成本 service cost !?_CIt$p  
  125 5301 研发支出 research and development expenditures ?FNgJx*\S  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor p7 !y#  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor W4$aX5ow$  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor qE3Ud:j  
  六、损益类 R(pQu! K4  
  129 6001 主营业务收入 main business income &"W gO!pzD  
  130 6011 利息收入 金融共用​ interest income financial sharing  Uj\t04  
  135 6051 其他业务收入 other business income p2Gd6v.t  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance f[D %(  
  137 6101 公允价值变动损益 sound value flexible loss and profit qLN\>Z,3;  
  138 6111 投资收益 income on investment H>D sAHS  
  142 6301 营业外收入 nonrevenue receipt :-#7j} R&  
  143 6401 主营业务成本 main business cost jygUf|  
  144 6402 其他业务支出 other business expense 2q]ZI  
  145 6405 营业税金及附加 business tariff and annex 50dN~(;p  
  146 6411 利息支出 金融共用 interest expense financial sharing cWyf04-?  
  155 6601 销售费用 marketing cost %,1TAmJfHa  
  156 6602 管理费用 managing cost )Nx*T9! Q  
  157 6603 财务费用 financial cost QnOs8%HS-  
  158 6604 勘探费用 exploration expense *J]p/<> {  
  159 6701 资产减值损失 loss from asset devaluation x0>N{ADXQ  
  160 6711 营业外支出 nonoperating expense m' S{P:TK  
  161 6801 所得税 income tax P`O`Mw EAf  
  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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