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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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离线小飞兔
 

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只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-08-05
#&m0WI1  
  一、资产类 pm\x~3jHs  
  1 1001 库存现金 cash on hand LK, b O|  
  2 1002 银行存款 bank deposit E  gal4  
  5 1015 其他货币资金 other monetary capital QzzW x2  
  9 1101 交易性金融资产 transaction monetary assets >b6-OFJx  
  11 1121 应收票据 notes receivable 8-_QFgY  
  12 1122 应收账款 Account receivable `> ?ra-  
  13 1123 预付账款 account prepaid x7<\] 94  
  14 1131 应收股利 dividend receivable Zuw?58RE\  
  15 1132 应收利息 accrued interest receivable lI-L` x  
  21 1231 其他应收款 accounts receivable-others i 4%xfN  
  22 1241 坏账准备 had debts reserve ni6{pK4Wqm  
  28 1401 材料采购 procurement of materials %9M~f*  
  29 1402 在途物资 materials in transit bV8!"{  
  30 1403 原材料 raw materials  k7>|q"0C  
  32 1406 库存商品 commodity stocks ae*Mf7  
  33 1407 发出商品 goods in transit g|<]B$yN#  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles _jNj-)RB_  
  42 1461 存货跌价准备 reserve against stock price declining oA =4=`  
  43 1501 待摊费用 fees to be apportioned rSHpS`\ou  
  45 1521 持有至到期投资 hold investment due ;3kj2}  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ~d%Pnw|  
  47 1523 可供出售金融资产 financial assets available for sale 4 &_NJ\  
  48 1524 长期股权投资 long-term stock ownership investment E7CH^]x  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve :L1dyVA{  
  50 1526 投资性房地产 investment real eastate (q4),y<:[  
  51 1531 长期应收款 long-term account receivable `S2[5i  
  52 1541 未实现融资收益 unrealized financing income HE'2"t[a  
  54 1601 固定资产 permanent assets ;B?DfWX  
  55 1602 累计折旧 accumulated depreciation $`wMX{  
  56 1603 固定资产减值准备permanent assets reduction reserve h~p>re  
  57 1604 在建工程 construction in process m^H21P"z  
  58 1605 工程物资 engineer material C":o/;,1  
  59 1606 固定资产清理 disposal of fixed assets t: IN,Kl4  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing =Uj-^qcE  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing p8\zG|b5  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture e?Ho a$k  
  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 ;w%*M}`5  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 2 A\,-*pc  
  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 w7FW^6Zl  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 5Pd"h S  
  67 1701 无形资产 intangible assets aAA9$  
  68 1702 累计摊销 accumulated amortization +Wx{:  
  69 1703 无形资产减值准备 intangible assets reduction reserve 8S<@"v  
  70 1711 商誉 business reputation @EDs~ lPv  
  71 1801 长期待摊费用 long-term deferred expenses RgGyoZ  
  72 1811 递延所得税资产 deferred income tax assets m <w "T7  
  73 1901 待处理财产损溢 waiting assets profit and loss C%U`"-%n@7  
  二、负债类 debt group L W;heO"  
  74 2001 短期借款 short-term loan g*F'[Z."  
  81 2101 交易性金融负债 transaction financial liabilities }j^\(2  
  83 2201 应付票据 notes payable ~",`,ZXQy  
  84 2202 应付账款 account payable V h k _  
  85 2205 预收账款 item received in advance 7yx$N n`(  
  86 2211 应付职工薪酬 employee pay payable lr{?"tl_  
  87 2221 应交税费 tax payable V`RNM%Y  
  88 2231 应付股利 dividend payable OI?K/rn  
  89 2232 应付利息 interest payable TU GNq  
  90 2241 其他应付款 other account payable #fL8Kq  
  97 2401 预提费用 withholding expenses Ai/b\:V9S  
  98 2411 预计负债 estimated liabilities w 1Ec_y{  
  99 2501 递延收益 deferred income *0}3t <5  
  100 2601 长期借款 money borrowed for long term Y= ]dvc  
  101 2602 长期债券 long-term bond r} P<iX   
  106 2801 长期应付款 long-term account payable hTM[8 ~<^  
  107 2802 未确认融资费用 unacknowledged financial charges vi|R(&  
  108 2811 专项应付款 special accounts payable MzP7Py 8.  
  109 2901 递延所得税负债 deferred income tax liabilities ! /NG.Wf  
  三、共同类 Y)$ ;Ax-D  
  112 3101 衍生工具 derivative tool Ezi-VGjr]  
  113 3201 套期工具 arbitrage tool (C\hVy2X?N  
  114 3202 被套期项目 arbitrage project %rF?dvb;?  
  四、所有者权益类 BA:yQ  
  115 4001 实收资本 paid-up capital :Ub M !  
  116 4002 资本公积 contributed surplus ZWm8*}3]7_  
  117 4101 盈余公积 earned surplus <N` J`J-[  
  119 4103 本年利润 profit for the current year _9?I A  
  120 4104 利润分配 allocation of profits [b/k3&O'  
  121 4201 库存股 treasury stock C-?%uF  
  五、成本类 9Li%KOY  
  122 5001 生产成本 production cost Z{ u a=0  
  123 5101 制造费用 cost of production X5]TY]  
  124 5201 劳务成本 service cost `zR+tbm  
  125 5301 研发支出 research and development expenditures cPl`2&p  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor |hO~X~P  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor >rP#ukr5  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor @_"9Dy Y%  
  六、损益类 wBInq~K_  
  129 6001 主营业务收入 main business income ErT{(t7  
  130 6011 利息收入 金融共用​ interest income financial sharing 78Aa|AJU  
  135 6051 其他业务收入 other business income dDD<E?TjD  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance /%I7Vc  
  137 6101 公允价值变动损益 sound value flexible loss and profit Lj"A4i_  
  138 6111 投资收益 income on investment xESjM1A)  
  142 6301 营业外收入 nonrevenue receipt nZ_v/?O  
  143 6401 主营业务成本 main business cost ~-#yOu ,w  
  144 6402 其他业务支出 other business expense 2o9$4{}rG  
  145 6405 营业税金及附加 business tariff and annex 0}:2Q#  
  146 6411 利息支出 金融共用 interest expense financial sharing F*Z=<]<+  
  155 6601 销售费用 marketing cost ?6k}ii!c  
  156 6602 管理费用 managing cost ZZj~GQL(S  
  157 6603 财务费用 financial cost ?hR7<02  
  158 6604 勘探费用 exploration expense Lqp8yVO  
  159 6701 资产减值损失 loss from asset devaluation 2qHf'  
  160 6711 营业外支出 nonoperating expense i`0v#P  
  161 6801 所得税 income tax k;EPpr-{  
  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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