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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 _{b a  
  1 1001 库存现金 cash on hand uj]GBo=  
  2 1002 银行存款 bank deposit X;0EgIqh3  
  5 1015 其他货币资金 other monetary capital SMhT>dB  
  9 1101 交易性金融资产 transaction monetary assets .CYq+^  
  11 1121 应收票据 notes receivable \(z)]D  
  12 1122 应收账款 Account receivable *".7O*jjV  
  13 1123 预付账款 account prepaid Dho~6K }"  
  14 1131 应收股利 dividend receivable $6J5yE  
  15 1132 应收利息 accrued interest receivable RM`8P5i]sF  
  21 1231 其他应收款 accounts receivable-others <bid 6Q0|  
  22 1241 坏账准备 had debts reserve Yw{](qG7e`  
  28 1401 材料采购 procurement of materials wHY;Y-(ZT  
  29 1402 在途物资 materials in transit j[z\p~^  
  30 1403 原材料 raw materials  .58 AXg  
  32 1406 库存商品 commodity stocks Cr[#D$::`  
  33 1407 发出商品 goods in transit gr7W&2x7\  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles HD`%Ma Yhc  
  42 1461 存货跌价准备 reserve against stock price declining #?-W.  
  43 1501 待摊费用 fees to be apportioned /!E /9[V  
  45 1521 持有至到期投资 hold investment due 1X{A}9nA  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ]xS< \{og  
  47 1523 可供出售金融资产 financial assets available for sale ~f@;.  
  48 1524 长期股权投资 long-term stock ownership investment 7O{\^Jz1  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve |[: `izW  
  50 1526 投资性房地产 investment real eastate \ 0CGS  
  51 1531 长期应收款 long-term account receivable Lr+2L_/v`  
  52 1541 未实现融资收益 unrealized financing income ^6`R:SV4Gx  
  54 1601 固定资产 permanent assets }W YY5L8^  
  55 1602 累计折旧 accumulated depreciation &?9.Y,  
  56 1603 固定资产减值准备permanent assets reduction reserve cvC;QRx  
  57 1604 在建工程 construction in process \"lzmxe0p  
  58 1605 工程物资 engineer material 1'd "O @  
  59 1606 固定资产清理 disposal of fixed assets q3I,3?_  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing /TB_4{  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing > W0hrt?b  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture R<wb8iir  
  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/1uP  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ;;U2I5 M7  
  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 %d=-<EQ|&  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ngNg1zV/q  
  67 1701 无形资产 intangible assets k!%HcU%J  
  68 1702 累计摊销 accumulated amortization P EbB0GL  
  69 1703 无形资产减值准备 intangible assets reduction reserve ?hwQY}   
  70 1711 商誉 business reputation Vxw?"mhP  
  71 1801 长期待摊费用 long-term deferred expenses Vk-_v5  
  72 1811 递延所得税资产 deferred income tax assets 3Fr}8Dy  
  73 1901 待处理财产损溢 waiting assets profit and loss 2f-Z\3)9 J  
  二、负债类 debt group vCi:c Ip/  
  74 2001 短期借款 short-term loan L%BWrmg  
  81 2101 交易性金融负债 transaction financial liabilities -OziUM1qs  
  83 2201 应付票据 notes payable {1qEN_ERx  
  84 2202 应付账款 account payable pGOS'.K%t8  
  85 2205 预收账款 item received in advance NyGF57v[M  
  86 2211 应付职工薪酬 employee pay payable rKjQEO$yi  
  87 2221 应交税费 tax payable J=Jw"? f  
  88 2231 应付股利 dividend payable ~L1N1Z)Kk  
  89 2232 应付利息 interest payable > Euput\  
  90 2241 其他应付款 other account payable J6Kf z~%  
  97 2401 预提费用 withholding expenses [s2%t"H-y  
  98 2411 预计负债 estimated liabilities ^ZV xBQKg  
  99 2501 递延收益 deferred income U?}Maf  
  100 2601 长期借款 money borrowed for long term co12\,aD  
  101 2602 长期债券 long-term bond ?r@ZTuq#  
  106 2801 长期应付款 long-term account payable mg 3jm  
  107 2802 未确认融资费用 unacknowledged financial charges .a^/r'?  
  108 2811 专项应付款 special accounts payable 5Q^~Z},  
  109 2901 递延所得税负债 deferred income tax liabilities `6M(`*Up  
  三、共同类 *yJb4uALB  
  112 3101 衍生工具 derivative tool %tu{`PN<  
  113 3201 套期工具 arbitrage tool nU`;MW/^w  
  114 3202 被套期项目 arbitrage project Le}q>>o;q  
  四、所有者权益类 [6D>2b}:{[  
  115 4001 实收资本 paid-up capital aNwDMd^+  
  116 4002 资本公积 contributed surplus wUSWB{y  
  117 4101 盈余公积 earned surplus c1z5t]d   
  119 4103 本年利润 profit for the current year !YoKKG~_0  
  120 4104 利润分配 allocation of profits *]EcjK%  
  121 4201 库存股 treasury stock G/D{K$=t~  
  五、成本类 Wd%j;glG  
  122 5001 生产成本 production cost jALo;PDJ  
  123 5101 制造费用 cost of production & v`kyc  
  124 5201 劳务成本 service cost : Z.mM5  
  125 5301 研发支出 research and development expenditures ;Joo!CXHO  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 6jnRC*!?  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor >0m-S :lk  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor PJ_|=bn  
  六、损益类 j9qN!.~mM  
  129 6001 主营业务收入 main business income !K@y B)9  
  130 6011 利息收入 金融共用​ interest income financial sharing sO*6F`eiZ  
  135 6051 其他业务收入 other business income "y`?KY$[N  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance N7e^XUG   
  137 6101 公允价值变动损益 sound value flexible loss and profit ?@u &3/&  
  138 6111 投资收益 income on investment zzxU9m~"  
  142 6301 营业外收入 nonrevenue receipt EYQ!ELuF  
  143 6401 主营业务成本 main business cost _l  Jj6=  
  144 6402 其他业务支出 other business expense hVID~L$  
  145 6405 营业税金及附加 business tariff and annex eFx*lYjA  
  146 6411 利息支出 金融共用 interest expense financial sharing 6?Wsg`9  
  155 6601 销售费用 marketing cost 71 2i |  
  156 6602 管理费用 managing cost kxO$Uk&TX  
  157 6603 财务费用 financial cost Fb*;5VNU.  
  158 6604 勘探费用 exploration expense oNdO@i%.q4  
  159 6701 资产减值损失 loss from asset devaluation q8p 'bibY  
  160 6711 营业外支出 nonoperating expense =];FojC6I  
  161 6801 所得税 income tax D +oo5  
  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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