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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
mGK|ihYu  
  一、资产类 \ZkA>oO".  
  1 1001 库存现金 cash on hand BBev<  
  2 1002 银行存款 bank deposit maN l^i  
  5 1015 其他货币资金 other monetary capital 1]p ZrBh"E  
  9 1101 交易性金融资产 transaction monetary assets aJ>65RJ^=  
  11 1121 应收票据 notes receivable sr{a(4*\  
  12 1122 应收账款 Account receivable X"fb;sGT  
  13 1123 预付账款 account prepaid e7sp =I ,  
  14 1131 应收股利 dividend receivable =o$sxb E(  
  15 1132 应收利息 accrued interest receivable LA}S yt\F  
  21 1231 其他应收款 accounts receivable-others oaIi2=Tf  
  22 1241 坏账准备 had debts reserve Jt}Bpg!J  
  28 1401 材料采购 procurement of materials fSokm4]vg  
  29 1402 在途物资 materials in transit c_4[e5z  
  30 1403 原材料 raw materials 0"pAN[=K@  
  32 1406 库存商品 commodity stocks GJ_7h_ 4  
  33 1407 发出商品 goods in transit {y_98N  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles  @fl-3q  
  42 1461 存货跌价准备 reserve against stock price declining 3v1iy / /  
  43 1501 待摊费用 fees to be apportioned 'ZDp5pCC;  
  45 1521 持有至到期投资 hold investment due >LOjV0K/  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve K/|Z$4 S  
  47 1523 可供出售金融资产 financial assets available for sale ;6>2"{NW  
  48 1524 长期股权投资 long-term stock ownership investment !:q/Ye3.  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve J1C3&t}  
  50 1526 投资性房地产 investment real eastate xHD=\,{ig  
  51 1531 长期应收款 long-term account receivable Z$/xy"  
  52 1541 未实现融资收益 unrealized financing income %H]ptH5  
  54 1601 固定资产 permanent assets uM_wjP  
  55 1602 累计折旧 accumulated depreciation K<>oa[B9  
  56 1603 固定资产减值准备permanent assets reduction reserve B><d9d  
  57 1604 在建工程 construction in process 7$CBx/X50)  
  58 1605 工程物资 engineer material < HVl(O  
  59 1606 固定资产清理 disposal of fixed assets \1D<!k\S  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ahJ`$U4n  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing CxwoBuG=?  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture LG9+y  
  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 Cv6'`",Yzm  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ~?d Nd  
  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 ,(EO'T[  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation X-K=!pET  
  67 1701 无形资产 intangible assets &,{fw@#)_  
  68 1702 累计摊销 accumulated amortization 8%A#`)fb  
  69 1703 无形资产减值准备 intangible assets reduction reserve E&2OD [iX  
  70 1711 商誉 business reputation UQ?XqgUM  
  71 1801 长期待摊费用 long-term deferred expenses )u[emv$  
  72 1811 递延所得税资产 deferred income tax assets "_-Po^u=r  
  73 1901 待处理财产损溢 waiting assets profit and loss Lr$go6s  
  二、负债类 debt group &$`P,i 1)  
  74 2001 短期借款 short-term loan _m5uDF?[  
  81 2101 交易性金融负债 transaction financial liabilities ME46V6[LX]  
  83 2201 应付票据 notes payable v0z5j6)-1  
  84 2202 应付账款 account payable M2OIBH4!  
  85 2205 预收账款 item received in advance a_f~N1kq  
  86 2211 应付职工薪酬 employee pay payable PgtJ3oq [}  
  87 2221 应交税费 tax payable gQ Fjr_IS#  
  88 2231 应付股利 dividend payable [q?<Qe  
  89 2232 应付利息 interest payable 6jE |  
  90 2241 其他应付款 other account payable [j=yMP38!:  
  97 2401 预提费用 withholding expenses +6HVhoxU#  
  98 2411 预计负债 estimated liabilities ?!A7rb/tj  
  99 2501 递延收益 deferred income BJ$9v bhZN  
  100 2601 长期借款 money borrowed for long term dCi?SIN  
  101 2602 长期债券 long-term bond  oM2l-[-  
  106 2801 长期应付款 long-term account payable e:fy#,HEj{  
  107 2802 未确认融资费用 unacknowledged financial charges We$:&K0  
  108 2811 专项应付款 special accounts payable TC!Yb_H}gN  
  109 2901 递延所得税负债 deferred income tax liabilities [^Os kJ4  
  三、共同类 yu!h<nfzA  
  112 3101 衍生工具 derivative tool _x%7@ .TB  
  113 3201 套期工具 arbitrage tool v K|E>nL  
  114 3202 被套期项目 arbitrage project _=_Px@ <Q  
  四、所有者权益类 Rdvk ml@@  
  115 4001 实收资本 paid-up capital q rJ`1  
  116 4002 资本公积 contributed surplus _}lZ,L(w  
  117 4101 盈余公积 earned surplus :ubV};  
  119 4103 本年利润 profit for the current year @XLy7_}  
  120 4104 利润分配 allocation of profits t<#mP@Mz=N  
  121 4201 库存股 treasury stock JD)(oK %C  
  五、成本类 <"{qk2LS1  
  122 5001 生产成本 production cost K1mPr^3rC  
  123 5101 制造费用 cost of production `q}I"iS  
  124 5201 劳务成本 service cost _<k\FU r  
  125 5301 研发支出 research and development expenditures "6MVvpy"  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor TSTl+W  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ZZ2vvtlyG  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ML w7}[  
  六、损益类 +giyX7BPJ  
  129 6001 主营业务收入 main business income Y-kt.X/Z-  
  130 6011 利息收入 金融共用​ interest income financial sharing k;K)xb[w|  
  135 6051 其他业务收入 other business income 2`7==?  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 5]KW^sL  
  137 6101 公允价值变动损益 sound value flexible loss and profit diJLZikk  
  138 6111 投资收益 income on investment hL/)|N~  
  142 6301 营业外收入 nonrevenue receipt t2/#&J]  
  143 6401 主营业务成本 main business cost 7S '% E  
  144 6402 其他业务支出 other business expense !\zWF  
  145 6405 营业税金及附加 business tariff and annex z.7cy@N6  
  146 6411 利息支出 金融共用 interest expense financial sharing QS%%^+E2  
  155 6601 销售费用 marketing cost  aC$B2  
  156 6602 管理费用 managing cost m? eiIrMW  
  157 6603 财务费用 financial cost f,h J~  
  158 6604 勘探费用 exploration expense x'+T/zw  
  159 6701 资产减值损失 loss from asset devaluation ] $ L|  
  160 6711 营业外支出 nonoperating expense H5DC[bZMb%  
  161 6801 所得税 income tax pWy=W&0~qf  
  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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