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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 \.p; 4V&  
  1 1001 库存现金 cash on hand h(J$-SUs  
  2 1002 银行存款 bank deposit @p}_"BHYWt  
  5 1015 其他货币资金 other monetary capital B!8X?8D  
  9 1101 交易性金融资产 transaction monetary assets &5bIM>)v  
  11 1121 应收票据 notes receivable [wiB1{/Ls.  
  12 1122 应收账款 Account receivable [Ob'E!;<  
  13 1123 预付账款 account prepaid Li0+%ijM  
  14 1131 应收股利 dividend receivable Y  9z *xS  
  15 1132 应收利息 accrued interest receivable ?*r%*CL  
  21 1231 其他应收款 accounts receivable-others K :+q 9;g  
  22 1241 坏账准备 had debts reserve b` j9}t Z  
  28 1401 材料采购 procurement of materials rnp; R  
  29 1402 在途物资 materials in transit ]@Z nP,8  
  30 1403 原材料 raw materials *qAG0EM|  
  32 1406 库存商品 commodity stocks )'e1@CR  
  33 1407 发出商品 goods in transit WS(m#WFQr  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles + @|u 8+  
  42 1461 存货跌价准备 reserve against stock price declining "UhE'\()  
  43 1501 待摊费用 fees to be apportioned VAUd^6Xdwx  
  45 1521 持有至到期投资 hold investment due m .(\u?J  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve >.9V`m|  
  47 1523 可供出售金融资产 financial assets available for sale :%j"l7=>  
  48 1524 长期股权投资 long-term stock ownership investment K`uPPyv  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ; lrO?sm  
  50 1526 投资性房地产 investment real eastate <SOG?Lh~  
  51 1531 长期应收款 long-term account receivable M8\/[R\  
  52 1541 未实现融资收益 unrealized financing income :oC;.u<*8  
  54 1601 固定资产 permanent assets C.LAr~P  
  55 1602 累计折旧 accumulated depreciation @qjN>PH~  
  56 1603 固定资产减值准备permanent assets reduction reserve M"{*))O\-c  
  57 1604 在建工程 construction in process %6^nb'l'C  
  58 1605 工程物资 engineer material BD}%RTeWKq  
  59 1606 固定资产清理 disposal of fixed assets j)@{_tv6;  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing .d$Q5Qae  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing y;4g>m a0  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ?p 4iXHE  
  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 bj 8pqw|;  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture tlg}"lY  
  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,(:~KH|  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation +~o f#  
  67 1701 无形资产 intangible assets Y8IC4:EO  
  68 1702 累计摊销 accumulated amortization a.JjbFL  
  69 1703 无形资产减值准备 intangible assets reduction reserve +/kOUz/]  
  70 1711 商誉 business reputation 8y_(Iu|:  
  71 1801 长期待摊费用 long-term deferred expenses V*(x@pF  
  72 1811 递延所得税资产 deferred income tax assets =ud~  
  73 1901 待处理财产损溢 waiting assets profit and loss ].aFdy  
  二、负债类 debt group +oO7UWs>6  
  74 2001 短期借款 short-term loan (JnEso-V  
  81 2101 交易性金融负债 transaction financial liabilities OT=1doDp  
  83 2201 应付票据 notes payable M6qNh`+HO  
  84 2202 应付账款 account payable Mw-L?j0o[k  
  85 2205 预收账款 item received in advance j%Z5[{!/,X  
  86 2211 应付职工薪酬 employee pay payable (vzYgU,  
  87 2221 应交税费 tax payable k{b|w')  
  88 2231 应付股利 dividend payable %{cVG-<_iz  
  89 2232 应付利息 interest payable O{7#Xj :_  
  90 2241 其他应付款 other account payable 5M #',(X  
  97 2401 预提费用 withholding expenses #Yp &yi }  
  98 2411 预计负债 estimated liabilities 89{;R  
  99 2501 递延收益 deferred income AFvv+ ss  
  100 2601 长期借款 money borrowed for long term YPq:z"`-y4  
  101 2602 长期债券 long-term bond (4yXr|to}  
  106 2801 长期应付款 long-term account payable 3&{6+A  
  107 2802 未确认融资费用 unacknowledged financial charges ~]?EV?T  
  108 2811 专项应付款 special accounts payable _LfbEv<,T  
  109 2901 递延所得税负债 deferred income tax liabilities '73}{" '  
  三、共同类 !;[cJbqnh  
  112 3101 衍生工具 derivative tool a MFUj+^  
  113 3201 套期工具 arbitrage tool jTV4iX  
  114 3202 被套期项目 arbitrage project QfPw5 0N;  
  四、所有者权益类 "*l{ m2"  
  115 4001 实收资本 paid-up capital *3@8,~_tp  
  116 4002 资本公积 contributed surplus (e!Yu#-  
  117 4101 盈余公积 earned surplus 4!xRA''  
  119 4103 本年利润 profit for the current year &0|Z FXPd  
  120 4104 利润分配 allocation of profits vSoG] :1  
  121 4201 库存股 treasury stock 1tiOf~)  
  五、成本类 T<Qa`|5 >  
  122 5001 生产成本 production cost |*h{GX.(  
  123 5101 制造费用 cost of production fz|_c*&64  
  124 5201 劳务成本 service cost dBovcc  
  125 5301 研发支出 research and development expenditures Le bc @,  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor yENAcsv  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor '/0e!x/8  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 5 2Dgul  
  六、损益类 _nxu8g]  
  129 6001 主营业务收入 main business income &sBD0R(a  
  130 6011 利息收入 金融共用​ interest income financial sharing s?->2gxhx  
  135 6051 其他业务收入 other business income Jc]66   
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance i`];xNR'  
  137 6101 公允价值变动损益 sound value flexible loss and profit ZPq.|6&  
  138 6111 投资收益 income on investment ]>k8v6*=  
  142 6301 营业外收入 nonrevenue receipt /Ix5`Q)  
  143 6401 主营业务成本 main business cost &OXx\}>MW  
  144 6402 其他业务支出 other business expense 6biR5&Y5U&  
  145 6405 营业税金及附加 business tariff and annex !Yn#3c  
  146 6411 利息支出 金融共用 interest expense financial sharing QOrMz`OA  
  155 6601 销售费用 marketing cost l. l)w  
  156 6602 管理费用 managing cost OQ 4h8,  
  157 6603 财务费用 financial cost $XMpC{  
  158 6604 勘探费用 exploration expense bXXX-Xc  
  159 6701 资产减值损失 loss from asset devaluation Lw(tO0b2H  
  160 6711 营业外支出 nonoperating expense gE=9K @  
  161 6801 所得税 income tax HUCJA-OZGL  
  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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