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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 SB H(y)  
  1 1001 库存现金 cash on hand &^}1O:8e  
  2 1002 银行存款 bank deposit Jh,]r?Bd  
  5 1015 其他货币资金 other monetary capital IP xiV]c  
  9 1101 交易性金融资产 transaction monetary assets `{3<{wgw  
  11 1121 应收票据 notes receivable CQF:Rnb  
  12 1122 应收账款 Account receivable D#cyOrzy  
  13 1123 预付账款 account prepaid 4'/nax$Bx;  
  14 1131 应收股利 dividend receivable i&bA2p3+d  
  15 1132 应收利息 accrued interest receivable v_+{'F  
  21 1231 其他应收款 accounts receivable-others }YGV\Nu  
  22 1241 坏账准备 had debts reserve J\twZ>w~0  
  28 1401 材料采购 procurement of materials y" RF;KW>  
  29 1402 在途物资 materials in transit ;K:zmH  
  30 1403 原材料 raw materials "l3_=Gua  
  32 1406 库存商品 commodity stocks  #rMlI3;  
  33 1407 发出商品 goods in transit ;=)k<6  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Dp,L/1GQ8  
  42 1461 存货跌价准备 reserve against stock price declining !/'t5~x[  
  43 1501 待摊费用 fees to be apportioned ,<(}|go   
  45 1521 持有至到期投资 hold investment due K[YI4pt7  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 4;e5H_}Oo  
  47 1523 可供出售金融资产 financial assets available for sale md)c0Bg8~  
  48 1524 长期股权投资 long-term stock ownership investment ^oBtfN>4  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve N., X<G.H  
  50 1526 投资性房地产 investment real eastate %(3|R@G .  
  51 1531 长期应收款 long-term account receivable FtP0krO(  
  52 1541 未实现融资收益 unrealized financing income ?~BC#B\>o  
  54 1601 固定资产 permanent assets DR5\45v  
  55 1602 累计折旧 accumulated depreciation sBj(Qd  
  56 1603 固定资产减值准备permanent assets reduction reserve k:t ]s_`<  
  57 1604 在建工程 construction in process )B"jF>9)[  
  58 1605 工程物资 engineer material oK6tTK  
  59 1606 固定资产清理 disposal of fixed assets eenH0Ovv  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing e24WW^S  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing eVjBGJ=2e  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture rK'L6o  
  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 {f/~1G[M  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture '}ptj@,  
  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 w1EXh  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ysQ_[ ]/  
  67 1701 无形资产 intangible assets hgYZOwQ  
  68 1702 累计摊销 accumulated amortization dyz2.ZY~2  
  69 1703 无形资产减值准备 intangible assets reduction reserve ?8npG]L)  
  70 1711 商誉 business reputation TV)h`\|Z*  
  71 1801 长期待摊费用 long-term deferred expenses 132{# tG]  
  72 1811 递延所得税资产 deferred income tax assets jFQQ`O V  
  73 1901 待处理财产损溢 waiting assets profit and loss @>r._ ~  
  二、负债类 debt group E:UW#S%A f  
  74 2001 短期借款 short-term loan [_R~%Yh+'E  
  81 2101 交易性金融负债 transaction financial liabilities [ L3=x;U  
  83 2201 应付票据 notes payable o5Dk:Bw  
  84 2202 应付账款 account payable N({MPO9  
  85 2205 预收账款 item received in advance Sq>d t[7  
  86 2211 应付职工薪酬 employee pay payable Xb|:vr\v  
  87 2221 应交税费 tax payable \pa"%c)  
  88 2231 应付股利 dividend payable b6 cBg  
  89 2232 应付利息 interest payable [owWiN4`s  
  90 2241 其他应付款 other account payable w$3 ,A$8  
  97 2401 预提费用 withholding expenses |^ &b8  
  98 2411 预计负债 estimated liabilities pNG:0  
  99 2501 递延收益 deferred income <T` 7%$/E  
  100 2601 长期借款 money borrowed for long term ne>pOK<vZ  
  101 2602 长期债券 long-term bond 0.`/X6 6;V  
  106 2801 长期应付款 long-term account payable 7-bd9uVK  
  107 2802 未确认融资费用 unacknowledged financial charges |kyX 3~  
  108 2811 专项应付款 special accounts payable %f&/E"M  
  109 2901 递延所得税负债 deferred income tax liabilities -o ^7r@6  
  三、共同类  :|>h7v  
  112 3101 衍生工具 derivative tool nHM~  
  113 3201 套期工具 arbitrage tool k :(SCHf  
  114 3202 被套期项目 arbitrage project du<tGsy  
  四、所有者权益类 H[6:_**?o  
  115 4001 实收资本 paid-up capital MU`1LHg  
  116 4002 资本公积 contributed surplus lp.ldajN  
  117 4101 盈余公积 earned surplus [T8WThs  
  119 4103 本年利润 profit for the current year |B?cVc0  
  120 4104 利润分配 allocation of profits +%+tr*04O  
  121 4201 库存股 treasury stock E uZ<quwWg  
  五、成本类 )X1{  
  122 5001 生产成本 production cost F~,Mw8  
  123 5101 制造费用 cost of production 4`4 kfiS$  
  124 5201 劳务成本 service cost B{QBzx1L9c  
  125 5301 研发支出 research and development expenditures JA %J$d  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor TJ10s%,V  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor rJ`!:f  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor a!zz6/q[  
  六、损益类 Kr?TxhUHd  
  129 6001 主营业务收入 main business income 2~Kgv|09  
  130 6011 利息收入 金融共用​ interest income financial sharing tIWmp30S  
  135 6051 其他业务收入 other business income ux=w!y;}  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance !S$:*5=&  
  137 6101 公允价值变动损益 sound value flexible loss and profit 2i)^ !c  
  138 6111 投资收益 income on investment e),q0%5  
  142 6301 营业外收入 nonrevenue receipt X:A^<L ~  
  143 6401 主营业务成本 main business cost h=W:^@G  
  144 6402 其他业务支出 other business expense h1j!IG  
  145 6405 营业税金及附加 business tariff and annex K?6jXJseb  
  146 6411 利息支出 金融共用 interest expense financial sharing GoJ.&aH $  
  155 6601 销售费用 marketing cost P@,XEQRd`  
  156 6602 管理费用 managing cost x) ,eI'mf  
  157 6603 财务费用 financial cost 57'*w]4f  
  158 6604 勘探费用 exploration expense G~F b  
  159 6701 资产减值损失 loss from asset devaluation  `xKp%9  
  160 6711 营业外支出 nonoperating expense BOX{]EOj  
  161 6801 所得税 income tax 'f#{{KA  
  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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