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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 q# Q%p+  
  1 1001 库存现金 cash on hand HC1<zW[  
  2 1002 银行存款 bank deposit rFkZ'rp74b  
  5 1015 其他货币资金 other monetary capital afna7TlS  
  9 1101 交易性金融资产 transaction monetary assets ]W4{|%@H"  
  11 1121 应收票据 notes receivable `Mbs6AJ  
  12 1122 应收账款 Account receivable X%&7-PO  
  13 1123 预付账款 account prepaid #gT"G18/!  
  14 1131 应收股利 dividend receivable B:0oT  
  15 1132 应收利息 accrued interest receivable Oq,@{V@)9k  
  21 1231 其他应收款 accounts receivable-others K|$ c#X  
  22 1241 坏账准备 had debts reserve -K(d]-yv  
  28 1401 材料采购 procurement of materials :).NA ]  
  29 1402 在途物资 materials in transit kaiK1/W0;  
  30 1403 原材料 raw materials L-S5@;"  
  32 1406 库存商品 commodity stocks Z!^>!' Z  
  33 1407 发出商品 goods in transit -sZ'<(3  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 9[&ByEAK  
  42 1461 存货跌价准备 reserve against stock price declining "+Ys}t~2  
  43 1501 待摊费用 fees to be apportioned 7CSz  
  45 1521 持有至到期投资 hold investment due Im!b-1  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve :4Nv6X61  
  47 1523 可供出售金融资产 financial assets available for sale 9L3P'!Z  
  48 1524 长期股权投资 long-term stock ownership investment nTD%i~t~o  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve z~tdLtcX  
  50 1526 投资性房地产 investment real eastate 5@ td0  
  51 1531 长期应收款 long-term account receivable F E{c{G<  
  52 1541 未实现融资收益 unrealized financing income 83 R_8  
  54 1601 固定资产 permanent assets vV$^` WY4  
  55 1602 累计折旧 accumulated depreciation pU<J?cU8N  
  56 1603 固定资产减值准备permanent assets reduction reserve X=Ar"Dx}}s  
  57 1604 在建工程 construction in process p X*E(Q)@!  
  58 1605 工程物资 engineer material 5mpql[v3P  
  59 1606 固定资产清理 disposal of fixed assets j6~`C ?(  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 4F0w+w JD  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing (Cq 38~mR  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture rP2h9Cb  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture pY3/AO=  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture qC"`i}7  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation );TB(PQsBT  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation S{8-XiL,  
  67 1701 无形资产 intangible assets fp\mBei  
  68 1702 累计摊销 accumulated amortization DO-M0 L  
  69 1703 无形资产减值准备 intangible assets reduction reserve NIQ}+xpC  
  70 1711 商誉 business reputation :<{ 15:1  
  71 1801 长期待摊费用 long-term deferred expenses s-'~t#h  
  72 1811 递延所得税资产 deferred income tax assets "DGap*=J  
  73 1901 待处理财产损溢 waiting assets profit and loss 9+ @z:j  
  二、负债类 debt group E3[9!L8gb  
  74 2001 短期借款 short-term loan }qoId3iY!7  
  81 2101 交易性金融负债 transaction financial liabilities nvLdgu4P>  
  83 2201 应付票据 notes payable )4s7,R  
  84 2202 应付账款 account payable [A {o"zY  
  85 2205 预收账款 item received in advance xoj,>[7 D  
  86 2211 应付职工薪酬 employee pay payable eFS$;3FP1  
  87 2221 应交税费 tax payable f{O-\  
  88 2231 应付股利 dividend payable y( 22m+B  
  89 2232 应付利息 interest payable +zk5du^gZ  
  90 2241 其他应付款 other account payable qNHI$r'  
  97 2401 预提费用 withholding expenses qUmSB"#Z  
  98 2411 预计负债 estimated liabilities /ar0K9`c  
  99 2501 递延收益 deferred income =-/'$7R,  
  100 2601 长期借款 money borrowed for long term cC/32SmY4  
  101 2602 长期债券 long-term bond l/B+k  
  106 2801 长期应付款 long-term account payable J(!=Dno  
  107 2802 未确认融资费用 unacknowledged financial charges e&:%Rr]x  
  108 2811 专项应付款 special accounts payable ;Gn>W+Ae M  
  109 2901 递延所得税负债 deferred income tax liabilities WHOy\j},V  
  三、共同类 "fhQ{b$i  
  112 3101 衍生工具 derivative tool Igw HC0W  
  113 3201 套期工具 arbitrage tool +e*C`uP!  
  114 3202 被套期项目 arbitrage project n/*" 2  
  四、所有者权益类 <*^|A j|#  
  115 4001 实收资本 paid-up capital ._A4 :  
  116 4002 资本公积 contributed surplus LY)Wwl*wc  
  117 4101 盈余公积 earned surplus ?q Q.Wj6Mj  
  119 4103 本年利润 profit for the current year fJ _MuAv  
  120 4104 利润分配 allocation of profits LE5N2k  
  121 4201 库存股 treasury stock K re*~ "  
  五、成本类 ,?qJAV~>  
  122 5001 生产成本 production cost 9ei'oZ  
  123 5101 制造费用 cost of production h`O$L_Z  
  124 5201 劳务成本 service cost TNN@G~@cm  
  125 5301 研发支出 research and development expenditures g@M5_I(W  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor D$H&^,?N  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 5Rw2/J L  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor G,P k3>I'  
  六、损益类 /y4A?*w6  
  129 6001 主营业务收入 main business income KQ6][2-  
  130 6011 利息收入 金融共用​ interest income financial sharing ?6ssSjR}  
  135 6051 其他业务收入 other business income NYg&8s.  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance t.RDS2N|  
  137 6101 公允价值变动损益 sound value flexible loss and profit aQY.96yo  
  138 6111 投资收益 income on investment _7;G$\^&.  
  142 6301 营业外收入 nonrevenue receipt 3$K[(>s  
  143 6401 主营业务成本 main business cost a _ [+id  
  144 6402 其他业务支出 other business expense bf1$:09  
  145 6405 营业税金及附加 business tariff and annex ` -SC,qHw  
  146 6411 利息支出 金融共用 interest expense financial sharing W L'!M&h  
  155 6601 销售费用 marketing cost |Thm5,ao  
  156 6602 管理费用 managing cost K%/\XnCY  
  157 6603 财务费用 financial cost s[UV(::E  
  158 6604 勘探费用 exploration expense <6hs<qXqi  
  159 6701 资产减值损失 loss from asset devaluation EW4a@  
  160 6711 营业外支出 nonoperating expense jpR]V86G  
  161 6801 所得税 income tax Gx4uf  
  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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