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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 ~YX!49XfHh  
  1 1001 库存现金 cash on hand C"We>!  
  2 1002 银行存款 bank deposit Q ]u*Oels  
  5 1015 其他货币资金 other monetary capital WF.y"{6>  
  9 1101 交易性金融资产 transaction monetary assets Apfs&{Uy  
  11 1121 应收票据 notes receivable 9W[ ~c"Ku  
  12 1122 应收账款 Account receivable N){/#3  
  13 1123 预付账款 account prepaid R3dCw:\O+Z  
  14 1131 应收股利 dividend receivable GGY WvGE+  
  15 1132 应收利息 accrued interest receivable \D]H>i$  
  21 1231 其他应收款 accounts receivable-others F9SkEf ]99  
  22 1241 坏账准备 had debts reserve dgIEc]#pH  
  28 1401 材料采购 procurement of materials {U,q!<@mq  
  29 1402 在途物资 materials in transit > ,v,4,c  
  30 1403 原材料 raw materials zeZ}P>C  
  32 1406 库存商品 commodity stocks aNW!Y':*  
  33 1407 发出商品 goods in transit 6tBh`nYB=  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles NzP5s&,C69  
  42 1461 存货跌价准备 reserve against stock price declining nDh D"rc  
  43 1501 待摊费用 fees to be apportioned iw$n*1M  
  45 1521 持有至到期投资 hold investment due ua^gG3n0  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve $ 4& )  
  47 1523 可供出售金融资产 financial assets available for sale kdX ]Afyj  
  48 1524 长期股权投资 long-term stock ownership investment *{y/wgX  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve abVz/R/o  
  50 1526 投资性房地产 investment real eastate ^nS'3g^"  
  51 1531 长期应收款 long-term account receivable Z3)l5JG)  
  52 1541 未实现融资收益 unrealized financing income A{!D7kwTz~  
  54 1601 固定资产 permanent assets ft"B ,  
  55 1602 累计折旧 accumulated depreciation KH<f=?b  
  56 1603 固定资产减值准备permanent assets reduction reserve LJ+fZ N  
  57 1604 在建工程 construction in process `oxs;;P  
  58 1605 工程物资 engineer material OC[+t6  
  59 1606 固定资产清理 disposal of fixed assets -I'@4\<  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing d`_X$P4y  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing % e@Jc 3  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ,MtN_ V-  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture jE !W&0  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 5DHFxym'  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation BAq@H8*B  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation F`3J=AJOJ  
  67 1701 无形资产 intangible assets vPV=K+1  
  68 1702 累计摊销 accumulated amortization fFHT`"bD:  
  69 1703 无形资产减值准备 intangible assets reduction reserve <]u~;e57  
  70 1711 商誉 business reputation ]Y%?kQ^  
  71 1801 长期待摊费用 long-term deferred expenses vB:_|B  
  72 1811 递延所得税资产 deferred income tax assets d0`5zd@S  
  73 1901 待处理财产损溢 waiting assets profit and loss <Q4yN!6  
  二、负债类 debt group q x1}e  
  74 2001 短期借款 short-term loan 0;b% @_E  
  81 2101 交易性金融负债 transaction financial liabilities ?W%9H\;  
  83 2201 应付票据 notes payable vq df-i  
  84 2202 应付账款 account payable kc3dWWPe  
  85 2205 预收账款 item received in advance u_C/Y[ik  
  86 2211 应付职工薪酬 employee pay payable \9*,[mvC  
  87 2221 应交税费 tax payable s4$Z.xwr  
  88 2231 应付股利 dividend payable 6<h?%j(  
  89 2232 应付利息 interest payable +~6gP!  
  90 2241 其他应付款 other account payable B/ (]AWi+  
  97 2401 预提费用 withholding expenses v$O%U[e<  
  98 2411 预计负债 estimated liabilities )1>fQ9   
  99 2501 递延收益 deferred income )V}u}5  
  100 2601 长期借款 money borrowed for long term DL^}?Ve  
  101 2602 长期债券 long-term bond Tn~b#-0  
  106 2801 长期应付款 long-term account payable LM*#DLadk  
  107 2802 未确认融资费用 unacknowledged financial charges (Ut)APM  
  108 2811 专项应付款 special accounts payable vKzq7E  
  109 2901 递延所得税负债 deferred income tax liabilities ^_5Nh^  
  三、共同类 .@Z-<P"  
  112 3101 衍生工具 derivative tool uqhNi!;  
  113 3201 套期工具 arbitrage tool !$:lv)y  
  114 3202 被套期项目 arbitrage project  $)5F3 a|  
  四、所有者权益类 {%S>!RA  
  115 4001 实收资本 paid-up capital A;t6duBDf/  
  116 4002 资本公积 contributed surplus ?lh `>v  
  117 4101 盈余公积 earned surplus `&.]>H)N*  
  119 4103 本年利润 profit for the current year S$!)Uc\)A  
  120 4104 利润分配 allocation of profits a'LM6A8~x  
  121 4201 库存股 treasury stock ,FvBZ.4c3=  
  五、成本类 YQzs0t ,  
  122 5001 生产成本 production cost 'V reO52  
  123 5101 制造费用 cost of production H0Q.; !^  
  124 5201 劳务成本 service cost Rw$>()}H8  
  125 5301 研发支出 research and development expenditures S C8r.  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor }";\8  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor NR8YVO)5$  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ,[To)x5o  
  六、损益类 D\~*| J  
  129 6001 主营业务收入 main business income 6.z8!4fpl  
  130 6011 利息收入 金融共用​ interest income financial sharing {iG k~qN  
  135 6051 其他业务收入 other business income 1M|DaAI  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ncEOz1u  
  137 6101 公允价值变动损益 sound value flexible loss and profit aZ%  
  138 6111 投资收益 income on investment C.r9)#G  
  142 6301 营业外收入 nonrevenue receipt QGtKu:c.81  
  143 6401 主营业务成本 main business cost ':kj\$U  
  144 6402 其他业务支出 other business expense ?fB}9(6  
  145 6405 营业税金及附加 business tariff and annex ;?/v}$Pa  
  146 6411 利息支出 金融共用 interest expense financial sharing #]ZOi`;  
  155 6601 销售费用 marketing cost gDP\u<2!  
  156 6602 管理费用 managing cost KGCm@oy  
  157 6603 财务费用 financial cost FFH9 $>A  
  158 6604 勘探费用 exploration expense .JNU3%s  
  159 6701 资产减值损失 loss from asset devaluation fr~e!!$H  
  160 6711 营业外支出 nonoperating expense Sri,sZv  
  161 6801 所得税 income tax :NL.#!>/  
  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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