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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
(45NZBs  
  一、资产类 omXBnzT  
  1 1001 库存现金 cash on hand #H'sZv  
  2 1002 银行存款 bank deposit = 4BLc  
  5 1015 其他货币资金 other monetary capital 'LJ %.DJ  
  9 1101 交易性金融资产 transaction monetary assets X_vI0YX9  
  11 1121 应收票据 notes receivable l81&[  
  12 1122 应收账款 Account receivable _F}IF9{?G  
  13 1123 预付账款 account prepaid k7:GS,7  
  14 1131 应收股利 dividend receivable 1mT|o_K{ T  
  15 1132 应收利息 accrued interest receivable VQ1?Db(_2  
  21 1231 其他应收款 accounts receivable-others f28gE7Y\a  
  22 1241 坏账准备 had debts reserve uAW*5 `[  
  28 1401 材料采购 procurement of materials  1m&!l6Jk  
  29 1402 在途物资 materials in transit *,O :>Z5I  
  30 1403 原材料 raw materials dNR7e   
  32 1406 库存商品 commodity stocks tqff8 4  
  33 1407 发出商品 goods in transit 4]Un=?)I  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles `ENlV9  
  42 1461 存货跌价准备 reserve against stock price declining 8+*g4=ws  
  43 1501 待摊费用 fees to be apportioned <Cf7E  
  45 1521 持有至到期投资 hold investment due QV nO  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve K[iY{  
  47 1523 可供出售金融资产 financial assets available for sale \SYPu,ZT  
  48 1524 长期股权投资 long-term stock ownership investment 1TK #eU  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ?F?\uC2)'  
  50 1526 投资性房地产 investment real eastate ()+jrrK  
  51 1531 长期应收款 long-term account receivable "o\6k"_c>  
  52 1541 未实现融资收益 unrealized financing income 4@/q_*3o  
  54 1601 固定资产 permanent assets [(D}%+2   
  55 1602 累计折旧 accumulated depreciation R-g>W  
  56 1603 固定资产减值准备permanent assets reduction reserve _4~ng#M*  
  57 1604 在建工程 construction in process 4FfwpO3,Ku  
  58 1605 工程物资 engineer material q#mFN/.(+  
  59 1606 固定资产清理 disposal of fixed assets bqZ?uvc3  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing }Q{ =:X9  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing kr/1Dsr4  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 'DL;c@}37  
  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 '<R B  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ;a!h.8UJPI  
  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 %4|n-`:  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation )z ?&" I  
  67 1701 无形资产 intangible assets *@-q@5r}!  
  68 1702 累计摊销 accumulated amortization eZ8Y"i\!y  
  69 1703 无形资产减值准备 intangible assets reduction reserve _|^&eT-u  
  70 1711 商誉 business reputation NPB,q& Th  
  71 1801 长期待摊费用 long-term deferred expenses 7|h3.  
  72 1811 递延所得税资产 deferred income tax assets SX Hru Z  
  73 1901 待处理财产损溢 waiting assets profit and loss <2o.,2?G  
  二、负债类 debt group ~aauW?  
  74 2001 短期借款 short-term loan [[*0MA2Y  
  81 2101 交易性金融负债 transaction financial liabilities aIzp\$NWVK  
  83 2201 应付票据 notes payable =\ti<  
  84 2202 应付账款 account payable =`7#^7Q9  
  85 2205 预收账款 item received in advance T !=20!I  
  86 2211 应付职工薪酬 employee pay payable Rk437vQD,  
  87 2221 应交税费 tax payable `>`K7-H  
  88 2231 应付股利 dividend payable ;qT!fuN;  
  89 2232 应付利息 interest payable By51dk 7  
  90 2241 其他应付款 other account payable < tu[cA>  
  97 2401 预提费用 withholding expenses ]AFM Y<mB  
  98 2411 预计负债 estimated liabilities Ru  vG1"  
  99 2501 递延收益 deferred income _Cv[`e.  
  100 2601 长期借款 money borrowed for long term  MrKU,-  
  101 2602 长期债券 long-term bond K=!ZI/+ju  
  106 2801 长期应付款 long-term account payable V<~_OF  
  107 2802 未确认融资费用 unacknowledged financial charges \V"P maP\  
  108 2811 专项应付款 special accounts payable ={mPg+Ei'  
  109 2901 递延所得税负债 deferred income tax liabilities }<}`Q^Mlk  
  三、共同类 RAv RNd  
  112 3101 衍生工具 derivative tool f}9PEpa,Z  
  113 3201 套期工具 arbitrage tool iS:PRa1  
  114 3202 被套期项目 arbitrage project Y1Gg (z  
  四、所有者权益类 !"Oj$c -  
  115 4001 实收资本 paid-up capital 5ykk11!p$  
  116 4002 资本公积 contributed surplus ,#'o)O#  
  117 4101 盈余公积 earned surplus TQ5MKqR$  
  119 4103 本年利润 profit for the current year 'sjJSc  
  120 4104 利润分配 allocation of profits lk Sz7dr@  
  121 4201 库存股 treasury stock Ye\*b? 6  
  五、成本类  f>wW}-  
  122 5001 生产成本 production cost |;Se$AdT#  
  123 5101 制造费用 cost of production Q#J>vwi=  
  124 5201 劳务成本 service cost ?*z( 1!  
  125 5301 研发支出 research and development expenditures A&}nRP9  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor njwR~aL`|  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ?;.1fJU>  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor >jrz;r  
  六、损益类 :m)Rmwn_  
  129 6001 主营业务收入 main business income ^qId]s  
  130 6011 利息收入 金融共用​ interest income financial sharing q~g&hR}K  
  135 6051 其他业务收入 other business income . tH35/r  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance  'QekQ];  
  137 6101 公允价值变动损益 sound value flexible loss and profit OB*Xb*HN  
  138 6111 投资收益 income on investment \MFWK#W  
  142 6301 营业外收入 nonrevenue receipt  Z@.ol Y  
  143 6401 主营业务成本 main business cost mtWx ?x  
  144 6402 其他业务支出 other business expense Hs4zJk  
  145 6405 营业税金及附加 business tariff and annex Xb+if  
  146 6411 利息支出 金融共用 interest expense financial sharing 8@LykJbP  
  155 6601 销售费用 marketing cost -MHX1`P:Sn  
  156 6602 管理费用 managing cost ]=86[A-2N  
  157 6603 财务费用 financial cost 21/a3Mlx#  
  158 6604 勘探费用 exploration expense MMxoKL  
  159 6701 资产减值损失 loss from asset devaluation kq1M <lk  
  160 6711 营业外支出 nonoperating expense ,QHx*~9  
  161 6801 所得税 income tax R/Dy05nloe  
  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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