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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 xN5)   
  1 1001 库存现金 cash on hand dq(uVW^&ae  
  2 1002 银行存款 bank deposit u_@f$  
  5 1015 其他货币资金 other monetary capital CDsSrKhx  
  9 1101 交易性金融资产 transaction monetary assets 2;k*@k-t  
  11 1121 应收票据 notes receivable JZ)RGSG i  
  12 1122 应收账款 Account receivable r+A{JHnN  
  13 1123 预付账款 account prepaid 6eLR2  
  14 1131 应收股利 dividend receivable &v56#lG  
  15 1132 应收利息 accrued interest receivable T -.%  
  21 1231 其他应收款 accounts receivable-others 3eb%OEMYk  
  22 1241 坏账准备 had debts reserve NP0\i1P>.?  
  28 1401 材料采购 procurement of materials Rw"sJ)/  
  29 1402 在途物资 materials in transit (up~[  
  30 1403 原材料 raw materials 9B{k , 1  
  32 1406 库存商品 commodity stocks [$mHv,~  
  33 1407 发出商品 goods in transit `#rL*;\uV  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles } df W%{  
  42 1461 存货跌价准备 reserve against stock price declining V3&RJ k=b  
  43 1501 待摊费用 fees to be apportioned L uq#9(P  
  45 1521 持有至到期投资 hold investment due bGN:=Y'  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve F^WP<0C  
  47 1523 可供出售金融资产 financial assets available for sale p2#)A"  
  48 1524 长期股权投资 long-term stock ownership investment 6V$Avg\6\  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 2<i!{;u$qL  
  50 1526 投资性房地产 investment real eastate :0Bq^G"ge  
  51 1531 长期应收款 long-term account receivable g2BHHL;`  
  52 1541 未实现融资收益 unrealized financing income .CL[_;}  
  54 1601 固定资产 permanent assets bp* ^z,w  
  55 1602 累计折旧 accumulated depreciation BBaQ}{F8>2  
  56 1603 固定资产减值准备permanent assets reduction reserve <`.X$r*  
  57 1604 在建工程 construction in process 51#_Vg  
  58 1605 工程物资 engineer material '}9x\ 3E  
  59 1606 固定资产清理 disposal of fixed assets = i$Fl{vH  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing p V9IHs}  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ZGBd%RWjG_  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture o2nv+fy W  
  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 @Pm>sY}d<I  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture N@2dA*T,  
  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 6"wlg!k8  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation x6BuF_.   
  67 1701 无形资产 intangible assets v_BcTzQ0S  
  68 1702 累计摊销 accumulated amortization q8FTi^=Kb  
  69 1703 无形资产减值准备 intangible assets reduction reserve _t iujP  
  70 1711 商誉 business reputation v| gw9  
  71 1801 长期待摊费用 long-term deferred expenses J*r*X.  
  72 1811 递延所得税资产 deferred income tax assets N nRD|A  
  73 1901 待处理财产损溢 waiting assets profit and loss pM+ AjPr  
  二、负债类 debt group UvJ}b  
  74 2001 短期借款 short-term loan I& 2c&yO  
  81 2101 交易性金融负债 transaction financial liabilities B\=L3eL<D  
  83 2201 应付票据 notes payable ~Y`ld L  
  84 2202 应付账款 account payable E-4b[xNj*+  
  85 2205 预收账款 item received in advance &:;:"{t}Do  
  86 2211 应付职工薪酬 employee pay payable dz:E?  
  87 2221 应交税费 tax payable lAS#874dE  
  88 2231 应付股利 dividend payable xR-%L  
  89 2232 应付利息 interest payable v:f}XK<  
  90 2241 其他应付款 other account payable _Us#\+]_:  
  97 2401 预提费用 withholding expenses *M[?bk~~  
  98 2411 预计负债 estimated liabilities Us)Z^s  
  99 2501 递延收益 deferred income zvvhFN2 s  
  100 2601 长期借款 money borrowed for long term ; ^*}#X d  
  101 2602 长期债券 long-term bond u#Pa7_zBj]  
  106 2801 长期应付款 long-term account payable !F*5M1Kjd  
  107 2802 未确认融资费用 unacknowledged financial charges ed]=\Key  
  108 2811 专项应付款 special accounts payable $3W;=Id=+  
  109 2901 递延所得税负债 deferred income tax liabilities <5-[{Q/2z  
  三、共同类 O_2pIbh  
  112 3101 衍生工具 derivative tool z#zI1Am(O  
  113 3201 套期工具 arbitrage tool %oF}HF.  
  114 3202 被套期项目 arbitrage project q2/pNV#  
  四、所有者权益类 o@r7 n>G  
  115 4001 实收资本 paid-up capital 9`T)@Uj2n  
  116 4002 资本公积 contributed surplus !Xh=k36  
  117 4101 盈余公积 earned surplus %d 1,a$*3}  
  119 4103 本年利润 profit for the current year J}*,HT*  
  120 4104 利润分配 allocation of profits (jnzT=y  
  121 4201 库存股 treasury stock ++bf#qS<8D  
  五、成本类 LSm$dK  
  122 5001 生产成本 production cost ED2a}Tt>Z  
  123 5101 制造费用 cost of production AhCW'.  
  124 5201 劳务成本 service cost }v@dL3{f  
  125 5301 研发支出 research and development expenditures 1[mXd  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor XQrF4l  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor P!$Zx)T  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor %"kPvI3Y  
  六、损益类 ~De"?  
  129 6001 主营业务收入 main business income Htay-PB }  
  130 6011 利息收入 金融共用​ interest income financial sharing wa(8Hl|Y  
  135 6051 其他业务收入 other business income  Qn^'  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance wc0jhHZO ?  
  137 6101 公允价值变动损益 sound value flexible loss and profit a_[Eh fE  
  138 6111 投资收益 income on investment Yw22z #K  
  142 6301 营业外收入 nonrevenue receipt }wWKFX  
  143 6401 主营业务成本 main business cost ,oORW/0iS  
  144 6402 其他业务支出 other business expense !!qK=V|>  
  145 6405 营业税金及附加 business tariff and annex  jPC[_g  
  146 6411 利息支出 金融共用 interest expense financial sharing ~9?cn  
  155 6601 销售费用 marketing cost }elc `jj  
  156 6602 管理费用 managing cost @v$Y7mw3D  
  157 6603 财务费用 financial cost \@-@Y  
  158 6604 勘探费用 exploration expense  N O2XA\  
  159 6701 资产减值损失 loss from asset devaluation R]Vt Y7}i,  
  160 6711 营业外支出 nonoperating expense w:??h4lt  
  161 6801 所得税 income tax qBU-~"2t  
  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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