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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 KeHE\Fq^V  
  1 1001 库存现金 cash on hand 59Q Q_#>  
  2 1002 银行存款 bank deposit Y6%OV?}v!  
  5 1015 其他货币资金 other monetary capital 1@z@  
  9 1101 交易性金融资产 transaction monetary assets r~fl=2>yQ  
  11 1121 应收票据 notes receivable jMWwu+w  
  12 1122 应收账款 Account receivable `0XbV A  
  13 1123 预付账款 account prepaid 5a|m}2IX  
  14 1131 应收股利 dividend receivable !=:MG#p  
  15 1132 应收利息 accrued interest receivable S!!\!w>N  
  21 1231 其他应收款 accounts receivable-others 7`<? f O  
  22 1241 坏账准备 had debts reserve L?C~ qS2g  
  28 1401 材料采购 procurement of materials + siNU#!  
  29 1402 在途物资 materials in transit }ZV v  
  30 1403 原材料 raw materials PyxN_agf  
  32 1406 库存商品 commodity stocks ~(L+4]  
  33 1407 发出商品 goods in transit SWO!E  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles L=w Fo^N  
  42 1461 存货跌价准备 reserve against stock price declining safS>wM]  
  43 1501 待摊费用 fees to be apportioned >8;%F<o2  
  45 1521 持有至到期投资 hold investment due C{,] 1X6g  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve JU \J  
  47 1523 可供出售金融资产 financial assets available for sale 5qfKV&D  
  48 1524 长期股权投资 long-term stock ownership investment SA n=9MG  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve P(nH XVSUE  
  50 1526 投资性房地产 investment real eastate 0Ilvr]1a4  
  51 1531 长期应收款 long-term account receivable F8;4Oj  
  52 1541 未实现融资收益 unrealized financing income by<@Zwtf  
  54 1601 固定资产 permanent assets 7:q-NzE\6  
  55 1602 累计折旧 accumulated depreciation 4m!3P"$  
  56 1603 固定资产减值准备permanent assets reduction reserve H08YM P>dc  
  57 1604 在建工程 construction in process 'wlP`7&Tn  
  58 1605 工程物资 engineer material :BxYaAVt^  
  59 1606 固定资产清理 disposal of fixed assets Y'*h_K  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing KBHKcFk  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing >Mw =}g@P  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture vbh#[,lh  
  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 <[l}^`IC^4  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 1Klu]J%  
  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 TiEJyd`P  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation `9{C/qB  
  67 1701 无形资产 intangible assets eG>Fn6G<g  
  68 1702 累计摊销 accumulated amortization bO3KaOC8N  
  69 1703 无形资产减值准备 intangible assets reduction reserve N ] /d  
  70 1711 商誉 business reputation }mZ*f y0t  
  71 1801 长期待摊费用 long-term deferred expenses xi=uXxl  
  72 1811 递延所得税资产 deferred income tax assets D|3QLG  
  73 1901 待处理财产损溢 waiting assets profit and loss y+R$pzX  
  二、负债类 debt group #|E. y^IC  
  74 2001 短期借款 short-term loan O'U,|A  
  81 2101 交易性金融负债 transaction financial liabilities %t.IxMY  
  83 2201 应付票据 notes payable g c=|< (  
  84 2202 应付账款 account payable 8^i,M^f^{  
  85 2205 预收账款 item received in advance <{Wa[ 1D  
  86 2211 应付职工薪酬 employee pay payable I3b-uEHev  
  87 2221 应交税费 tax payable HOb\Hn|6jq  
  88 2231 应付股利 dividend payable 98 nLj9  
  89 2232 应付利息 interest payable HV(*6b@  
  90 2241 其他应付款 other account payable i.,B 0s] Z  
  97 2401 预提费用 withholding expenses O4mWsr  
  98 2411 预计负债 estimated liabilities wb"t:(>&  
  99 2501 递延收益 deferred income gipRVd*TA  
  100 2601 长期借款 money borrowed for long term v A~hkkj{  
  101 2602 长期债券 long-term bond U<byR!qLie  
  106 2801 长期应付款 long-term account payable )@M|YM1+  
  107 2802 未确认融资费用 unacknowledged financial charges Kx!|4ya,  
  108 2811 专项应付款 special accounts payable ,{t!->K  
  109 2901 递延所得税负债 deferred income tax liabilities k5CIU}H"  
  三、共同类 s5#g[}dj  
  112 3101 衍生工具 derivative tool 4yy yXj  
  113 3201 套期工具 arbitrage tool ~,1X>N"  
  114 3202 被套期项目 arbitrage project YP97D n  
  四、所有者权益类 oC>~r 1.j  
  115 4001 实收资本 paid-up capital CMUphS-KE  
  116 4002 资本公积 contributed surplus HXo'^^}q;  
  117 4101 盈余公积 earned surplus 2mG?ve%m)  
  119 4103 本年利润 profit for the current year ueo3i1  
  120 4104 利润分配 allocation of profits WG4|Jf Y  
  121 4201 库存股 treasury stock f89<o#bm7h  
  五、成本类 Mt0|`=64  
  122 5001 生产成本 production cost hUc |X m  
  123 5101 制造费用 cost of production ,aL"Wy(  
  124 5201 劳务成本 service cost '11hIu=:  
  125 5301 研发支出 research and development expenditures ]TN}` ]  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ^r$5];n  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor q\Z1-sl~s  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Vdyx74xX  
  六、损益类 u?/]"4  
  129 6001 主营业务收入 main business income ).b+S>k  
  130 6011 利息收入 金融共用​ interest income financial sharing Pw1H) <X  
  135 6051 其他业务收入 other business income UkQocZdZ  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance %)]RM/e8  
  137 6101 公允价值变动损益 sound value flexible loss and profit -2 ?fg   
  138 6111 投资收益 income on investment VQ`O;n6/`  
  142 6301 营业外收入 nonrevenue receipt f}3bYF  
  143 6401 主营业务成本 main business cost 9a unv   
  144 6402 其他业务支出 other business expense ST.W{:X   
  145 6405 营业税金及附加 business tariff and annex r&;AG@N/  
  146 6411 利息支出 金融共用 interest expense financial sharing gUQCKNw  
  155 6601 销售费用 marketing cost j+seJg<_  
  156 6602 管理费用 managing cost p%'((!a2  
  157 6603 财务费用 financial cost g`8|jg0]`I  
  158 6604 勘探费用 exploration expense * x!5I$~J  
  159 6701 资产减值损失 loss from asset devaluation :#;?dMkTY  
  160 6711 营业外支出 nonoperating expense |R ;=P(0it  
  161 6801 所得税 income tax Rwk|cqr  
  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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