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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 GZefeBi  
  1 1001 库存现金 cash on hand Nm{+!}cC  
  2 1002 银行存款 bank deposit NUO#[7OK+x  
  5 1015 其他货币资金 other monetary capital o#Gf7.E8  
  9 1101 交易性金融资产 transaction monetary assets Dj9 v9  
  11 1121 应收票据 notes receivable 53X i)  
  12 1122 应收账款 Account receivable S_eD1iY2-  
  13 1123 预付账款 account prepaid Ew< sK9[o  
  14 1131 应收股利 dividend receivable 2ezk<R5q+  
  15 1132 应收利息 accrued interest receivable u0Q 6 +U  
  21 1231 其他应收款 accounts receivable-others 8}M-b6R V  
  22 1241 坏账准备 had debts reserve p>ba6BDJT  
  28 1401 材料采购 procurement of materials  3VZ}5  
  29 1402 在途物资 materials in transit ,=a+;D]'  
  30 1403 原材料 raw materials b6%[?k  
  32 1406 库存商品 commodity stocks | )No4fm  
  33 1407 发出商品 goods in transit r+Pfq[z&  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles } yb"/jp  
  42 1461 存货跌价准备 reserve against stock price declining FOyANN'  
  43 1501 待摊费用 fees to be apportioned wiFA 3_\G  
  45 1521 持有至到期投资 hold investment due q!10 G  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve  l;;,[xhq  
  47 1523 可供出售金融资产 financial assets available for sale y&n-8L_  
  48 1524 长期股权投资 long-term stock ownership investment $x~U&a  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve }j)][{i*x  
  50 1526 投资性房地产 investment real eastate uQhI)  
  51 1531 长期应收款 long-term account receivable T^ )\  
  52 1541 未实现融资收益 unrealized financing income u+;iR/  
  54 1601 固定资产 permanent assets q _INGCJ  
  55 1602 累计折旧 accumulated depreciation l R ANXM  
  56 1603 固定资产减值准备permanent assets reduction reserve : uxJGx  
  57 1604 在建工程 construction in process )H1\4LeP  
  58 1605 工程物资 engineer material FfRvi8  
  59 1606 固定资产清理 disposal of fixed assets 2^X<n{0N)  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing !#Pr'm/,mu  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ]."t  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture iBPIj;,  
  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 [-0=ZKH?  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture P<CPA7K  
  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 u0Bz]Ux/Q  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 6fm oI K{  
  67 1701 无形资产 intangible assets FrsXLUY  
  68 1702 累计摊销 accumulated amortization LVaJyI@/>  
  69 1703 无形资产减值准备 intangible assets reduction reserve rDWwu '  
  70 1711 商誉 business reputation r0 Zj'F_e  
  71 1801 长期待摊费用 long-term deferred expenses kp-`_sDg  
  72 1811 递延所得税资产 deferred income tax assets *L&|4|BF2  
  73 1901 待处理财产损溢 waiting assets profit and loss 8 \"A-+_Q  
  二、负债类 debt group 2Rqpok4  
  74 2001 短期借款 short-term loan < lZVEg  
  81 2101 交易性金融负债 transaction financial liabilities hRQw]  
  83 2201 应付票据 notes payable 7\AoMk}  
  84 2202 应付账款 account payable cK-jN9U  
  85 2205 预收账款 item received in advance e>UU/Ks  
  86 2211 应付职工薪酬 employee pay payable Q5&|1m Pb  
  87 2221 应交税费 tax payable Z817f]l  
  88 2231 应付股利 dividend payable 2"QcjFW%  
  89 2232 应付利息 interest payable #z61 I"kU  
  90 2241 其他应付款 other account payable D4T42L  
  97 2401 预提费用 withholding expenses 1j]vJ4R_\  
  98 2411 预计负债 estimated liabilities '};mBW4z  
  99 2501 递延收益 deferred income g;7W%v5wqk  
  100 2601 长期借款 money borrowed for long term {t*CSI  
  101 2602 长期债券 long-term bond ?X+PNw|pf  
  106 2801 长期应付款 long-term account payable +V9(4la  
  107 2802 未确认融资费用 unacknowledged financial charges b5#Jo2C`AJ  
  108 2811 专项应付款 special accounts payable ,z01 *Yx  
  109 2901 递延所得税负债 deferred income tax liabilities X"V)oC  
  三、共同类 J^=Xy(3e  
  112 3101 衍生工具 derivative tool n0FzDQt26  
  113 3201 套期工具 arbitrage tool "H9q%S,FH  
  114 3202 被套期项目 arbitrage project 3T /_#=9TV  
  四、所有者权益类 E&ReQgBft  
  115 4001 实收资本 paid-up capital Jim5Ul  
  116 4002 资本公积 contributed surplus (~NR."s;  
  117 4101 盈余公积 earned surplus NE><(02qW  
  119 4103 本年利润 profit for the current year Eb8~i_B-  
  120 4104 利润分配 allocation of profits :7*9W|e  
  121 4201 库存股 treasury stock BQ=JZ4&  
  五、成本类 +Mb}70^  
  122 5001 生产成本 production cost g^{a;=  
  123 5101 制造费用 cost of production Ri3*au/Q  
  124 5201 劳务成本 service cost *|^|| bd  
  125 5301 研发支出 research and development expenditures T3Sz<K$E  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ~ %Ij5PD  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor zhe~kI  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ey$H2zmo  
  六、损益类 l>6p')F!  
  129 6001 主营业务收入 main business income ctPT=i60  
  130 6011 利息收入 金融共用​ interest income financial sharing y,6KU$G  
  135 6051 其他业务收入 other business income P\h1%a/D  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance (_Th4 '(@Y  
  137 6101 公允价值变动损益 sound value flexible loss and profit ] I5&'#%2  
  138 6111 投资收益 income on investment z%nplG'~|  
  142 6301 营业外收入 nonrevenue receipt CropHB/t  
  143 6401 主营业务成本 main business cost w3;T]R*  
  144 6402 其他业务支出 other business expense Rl (+TE  
  145 6405 营业税金及附加 business tariff and annex TCK#bJ  
  146 6411 利息支出 金融共用 interest expense financial sharing k&:~l@? O  
  155 6601 销售费用 marketing cost mln%Rd6u/  
  156 6602 管理费用 managing cost #@ F   
  157 6603 财务费用 financial cost xiVbVr#[  
  158 6604 勘探费用 exploration expense %6x3 G  
  159 6701 资产减值损失 loss from asset devaluation 6%V#_]  
  160 6711 营业外支出 nonoperating expense paUJq?Af  
  161 6801 所得税 income tax YXg^t$  
  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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