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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 /$NDH]a  
  1 1001 库存现金 cash on hand x)evjX=q  
  2 1002 银行存款 bank deposit oCtg{*vp  
  5 1015 其他货币资金 other monetary capital E/bIq}R6  
  9 1101 交易性金融资产 transaction monetary assets 6P,vGmR  
  11 1121 应收票据 notes receivable j,<3[  
  12 1122 应收账款 Account receivable y98 v  
  13 1123 预付账款 account prepaid ?O(@BT  
  14 1131 应收股利 dividend receivable [6 d~q]KH  
  15 1132 应收利息 accrued interest receivable 0|6]ps4Z7  
  21 1231 其他应收款 accounts receivable-others TUE*mDRmP  
  22 1241 坏账准备 had debts reserve +_^Rxx!XA  
  28 1401 材料采购 procurement of materials RLnsy,  
  29 1402 在途物资 materials in transit R-7. q  
  30 1403 原材料 raw materials BdW Rm=  
  32 1406 库存商品 commodity stocks $;O-1# ]  
  33 1407 发出商品 goods in transit vjo@aY.x  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles }"} z7Xb0  
  42 1461 存货跌价准备 reserve against stock price declining un*Ptc2%  
  43 1501 待摊费用 fees to be apportioned IZ){xI  
  45 1521 持有至到期投资 hold investment due 6yDj1PI  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve [tN^)c`s/  
  47 1523 可供出售金融资产 financial assets available for sale MmIVTf4  
  48 1524 长期股权投资 long-term stock ownership investment )-qWcf?   
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve }iGpuoXT`  
  50 1526 投资性房地产 investment real eastate $ghAC  
  51 1531 长期应收款 long-term account receivable b5!\"v4c  
  52 1541 未实现融资收益 unrealized financing income /"~ D(bw0=  
  54 1601 固定资产 permanent assets U fx^@%v  
  55 1602 累计折旧 accumulated depreciation )q.Z}_,)@  
  56 1603 固定资产减值准备permanent assets reduction reserve L >* F8|g  
  57 1604 在建工程 construction in process }s*H| z  
  58 1605 工程物资 engineer material euxkw]`h6  
  59 1606 固定资产清理 disposal of fixed assets %62W[Oh5  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing iJ8 5okv'  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing x" N{5  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture }Iyr u3M][  
  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 3HtLD5%Q  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture !yUn|v>&p  
  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 M<Gr~RKmAn  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation xg:r5Z/|)  
  67 1701 无形资产 intangible assets $5(_U  
  68 1702 累计摊销 accumulated amortization Cx N]fo  
  69 1703 无形资产减值准备 intangible assets reduction reserve |)%]MK$;  
  70 1711 商誉 business reputation ? nVwT[  
  71 1801 长期待摊费用 long-term deferred expenses 4blw9x N  
  72 1811 递延所得税资产 deferred income tax assets v~l_6V}  
  73 1901 待处理财产损溢 waiting assets profit and loss n jfh4}g:  
  二、负债类 debt group ;Avz%2#c`  
  74 2001 短期借款 short-term loan R1!F mZW8  
  81 2101 交易性金融负债 transaction financial liabilities t>f61<27eB  
  83 2201 应付票据 notes payable 6}V)\"u&   
  84 2202 应付账款 account payable ;q=0NtCS=4  
  85 2205 预收账款 item received in advance ,5Vc  
  86 2211 应付职工薪酬 employee pay payable jruXl>T!U  
  87 2221 应交税费 tax payable \BRx dK'  
  88 2231 应付股利 dividend payable `5HFRgL`.  
  89 2232 应付利息 interest payable Mx -? &  
  90 2241 其他应付款 other account payable jb~W(8cj  
  97 2401 预提费用 withholding expenses p3m!Iota  
  98 2411 预计负债 estimated liabilities Gky e  
  99 2501 递延收益 deferred income 3CKd[=-Z  
  100 2601 长期借款 money borrowed for long term d65fkz==A)  
  101 2602 长期债券 long-term bond y_s^dQe  
  106 2801 长期应付款 long-term account payable 2&e2/KEWR  
  107 2802 未确认融资费用 unacknowledged financial charges 2yB@)?V/  
  108 2811 专项应付款 special accounts payable DGs=.U-=e  
  109 2901 递延所得税负债 deferred income tax liabilities zRO-oOJ  
  三、共同类 $ 8"we  
  112 3101 衍生工具 derivative tool t)#d R._q  
  113 3201 套期工具 arbitrage tool >A tW  
  114 3202 被套期项目 arbitrage project SxX2+|0g`g  
  四、所有者权益类 "w PA;4VQ  
  115 4001 实收资本 paid-up capital ;~A -32;Y4  
  116 4002 资本公积 contributed surplus 2H, ^i,  
  117 4101 盈余公积 earned surplus 6%j v |\>  
  119 4103 本年利润 profit for the current year r8R]0\  
  120 4104 利润分配 allocation of profits >A]U.C  
  121 4201 库存股 treasury stock bF85T(G  
  五、成本类 Y)Os]<N1  
  122 5001 生产成本 production cost gI~4A,  
  123 5101 制造费用 cost of production k$ ya.b<X/  
  124 5201 劳务成本 service cost P#0U [`ltK  
  125 5301 研发支出 research and development expenditures g':/hlQ  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor aEO``W  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor +t9$*i9`L  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor i 4}4U  
  六、损益类 ZqDanDM  
  129 6001 主营业务收入 main business income 8\AyKw  
  130 6011 利息收入 金融共用​ interest income financial sharing Mu1H*;_8  
  135 6051 其他业务收入 other business income Z(|@C(IL0\  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance dy }O6  
  137 6101 公允价值变动损益 sound value flexible loss and profit B4&K2;fg_  
  138 6111 投资收益 income on investment ]j4Nl?5*x  
  142 6301 营业外收入 nonrevenue receipt fGwRv% $^  
  143 6401 主营业务成本 main business cost /LH# 3  
  144 6402 其他业务支出 other business expense ?k|}\l[X1  
  145 6405 营业税金及附加 business tariff and annex Wzn!BgxRr  
  146 6411 利息支出 金融共用 interest expense financial sharing : \{>+!`w  
  155 6601 销售费用 marketing cost ZaNZUVBh  
  156 6602 管理费用 managing cost %2S+G?$M?  
  157 6603 财务费用 financial cost !nm[ZrS P  
  158 6604 勘探费用 exploration expense Wl29xY}`{!  
  159 6701 资产减值损失 loss from asset devaluation k@[P\( a3b  
  160 6711 营业外支出 nonoperating expense N!W# N$  
  161 6801 所得税 income tax 71RG1,  
  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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