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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 BBy"qkTe  
  1 1001 库存现金 cash on hand mBgMu@zt)  
  2 1002 银行存款 bank deposit ye1 kI~LO(  
  5 1015 其他货币资金 other monetary capital CK1Xdyf_S  
  9 1101 交易性金融资产 transaction monetary assets uGl +"/uDu  
  11 1121 应收票据 notes receivable |V{'W-` |[  
  12 1122 应收账款 Account receivable 3IHya=qN  
  13 1123 预付账款 account prepaid ]Lq9Ompf(t  
  14 1131 应收股利 dividend receivable GuMsw*{>  
  15 1132 应收利息 accrued interest receivable ckRWVw   
  21 1231 其他应收款 accounts receivable-others >IO}}USm  
  22 1241 坏账准备 had debts reserve Wbc*x  
  28 1401 材料采购 procurement of materials N<ww&GXBX  
  29 1402 在途物资 materials in transit kBd #=J  
  30 1403 原材料 raw materials "FI]l<G&  
  32 1406 库存商品 commodity stocks %7q,[g8  
  33 1407 发出商品 goods in transit b@@`2O3"  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles qy6zHw  
  42 1461 存货跌价准备 reserve against stock price declining RO,  
  43 1501 待摊费用 fees to be apportioned /!,>P[Vx  
  45 1521 持有至到期投资 hold investment due RWf4Wh?d  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve o|G.tBpKg  
  47 1523 可供出售金融资产 financial assets available for sale {'8a' 9\  
  48 1524 长期股权投资 long-term stock ownership investment a?%X9 +1A  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve z-nhL=  
  50 1526 投资性房地产 investment real eastate s<x2*yVUA  
  51 1531 长期应收款 long-term account receivable FCU~*c8Cs  
  52 1541 未实现融资收益 unrealized financing income !=>pI/ECQ*  
  54 1601 固定资产 permanent assets i[)H!%RV*  
  55 1602 累计折旧 accumulated depreciation 6JBE=9d-Q  
  56 1603 固定资产减值准备permanent assets reduction reserve DPI iGRw  
  57 1604 在建工程 construction in process @%@uZqQ4  
  58 1605 工程物资 engineer material Kr`Cr5v  
  59 1606 固定资产清理 disposal of fixed assets * ,!6#Z7  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing bWAhK@epI  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing  qJ!&H  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture !u)ve h3x  
  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 gTZ1LJ  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture w$UWfL(  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation x]6OE]]8L  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation y)?Sn  
  67 1701 无形资产 intangible assets D]resk  
  68 1702 累计摊销 accumulated amortization qazM@  
  69 1703 无形资产减值准备 intangible assets reduction reserve Y uXq   
  70 1711 商誉 business reputation Ak[}s|,)  
  71 1801 长期待摊费用 long-term deferred expenses EI6K0{'&X  
  72 1811 递延所得税资产 deferred income tax assets G (Fi  
  73 1901 待处理财产损溢 waiting assets profit and loss XJTY91~R  
  二、负债类 debt group +/*,%TdQ4  
  74 2001 短期借款 short-term loan pA9^-:\*  
  81 2101 交易性金融负债 transaction financial liabilities !]7r>NS>  
  83 2201 应付票据 notes payable BKe~ y  
  84 2202 应付账款 account payable s<LF=qGu  
  85 2205 预收账款 item received in advance ;_)&#X,?(  
  86 2211 应付职工薪酬 employee pay payable jI!}}K)d  
  87 2221 应交税费 tax payable D_@WB.e L  
  88 2231 应付股利 dividend payable HkFoyy  
  89 2232 应付利息 interest payable fQq '_q5  
  90 2241 其他应付款 other account payable ZFh2v]|!  
  97 2401 预提费用 withholding expenses dM8`!~#&PI  
  98 2411 预计负债 estimated liabilities r`}')2  
  99 2501 递延收益 deferred income ?n9gqwO  
  100 2601 长期借款 money borrowed for long term PX}YDC zP$  
  101 2602 长期债券 long-term bond 0dA'f0Uy\X  
  106 2801 长期应付款 long-term account payable OF'y]W&  
  107 2802 未确认融资费用 unacknowledged financial charges B/g.bh~)q  
  108 2811 专项应付款 special accounts payable GZQy~Uk~  
  109 2901 递延所得税负债 deferred income tax liabilities >8+:{NW  
  三、共同类 `WSm/4 m  
  112 3101 衍生工具 derivative tool .4pWyqU)!  
  113 3201 套期工具 arbitrage tool &m_4#  
  114 3202 被套期项目 arbitrage project i/`N~r   
  四、所有者权益类 ]Ec\!,54u  
  115 4001 实收资本 paid-up capital X*6bsYbK-  
  116 4002 资本公积 contributed surplus s0 hD;`cm  
  117 4101 盈余公积 earned surplus EOWLGleD1  
  119 4103 本年利润 profit for the current year NL%5'8F>,  
  120 4104 利润分配 allocation of profits y`!~JL*  
  121 4201 库存股 treasury stock {(#Dou  
  五、成本类 E c[-@5x  
  122 5001 生产成本 production cost 7<DlA>(oUX  
  123 5101 制造费用 cost of production .^0@^%Wi  
  124 5201 劳务成本 service cost :786Z,')  
  125 5301 研发支出 research and development expenditures oA`'~~!  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor $TS4YaJ%  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ={y Mk  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 1>bG]l1//  
  六、损益类 !=M[u+-  
  129 6001 主营业务收入 main business income $-'p6^5  
  130 6011 利息收入 金融共用​ interest income financial sharing E!w%oTx{OR  
  135 6051 其他业务收入 other business income .XQ_,  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Hy~kHBIL  
  137 6101 公允价值变动损益 sound value flexible loss and profit 0w}OE8uq  
  138 6111 投资收益 income on investment +@>K]hdr  
  142 6301 营业外收入 nonrevenue receipt "b 5:6\  
  143 6401 主营业务成本 main business cost B*#lkMr  
  144 6402 其他业务支出 other business expense uc4#giCD  
  145 6405 营业税金及附加 business tariff and annex y6tzmyg  
  146 6411 利息支出 金融共用 interest expense financial sharing X8aN l"x  
  155 6601 销售费用 marketing cost ;L(2Ffk8  
  156 6602 管理费用 managing cost ^3?]S{1/#  
  157 6603 财务费用 financial cost 7xidBVx  
  158 6604 勘探费用 exploration expense ~ {OBRC  
  159 6701 资产减值损失 loss from asset devaluation wd&Tf R4!  
  160 6711 营业外支出 nonoperating expense x TEDC,B  
  161 6801 所得税 income tax $|-joY  
  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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