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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 A*{V%7hs&  
  1 1001 库存现金 cash on hand K?wo AuY  
  2 1002 银行存款 bank deposit c }7Rt|`c  
  5 1015 其他货币资金 other monetary capital U_0"1+jbq  
  9 1101 交易性金融资产 transaction monetary assets ~RM_c  
  11 1121 应收票据 notes receivable #w[Ie+  
  12 1122 应收账款 Account receivable C It@xi#I  
  13 1123 预付账款 account prepaid 9(9\kQj{C  
  14 1131 应收股利 dividend receivable |>p?Cm  
  15 1132 应收利息 accrued interest receivable i;<H^\%  
  21 1231 其他应收款 accounts receivable-others x8rp Z  
  22 1241 坏账准备 had debts reserve 0o!Egq_  
  28 1401 材料采购 procurement of materials 2K(zYv54  
  29 1402 在途物资 materials in transit tjy@sO/Q  
  30 1403 原材料 raw materials sr$JFMTO11  
  32 1406 库存商品 commodity stocks gDsb~>rb|  
  33 1407 发出商品 goods in transit tw]Q5:6  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles fH 5/  
  42 1461 存货跌价准备 reserve against stock price declining 6c#1Do(W+  
  43 1501 待摊费用 fees to be apportioned )e\IdKl=  
  45 1521 持有至到期投资 hold investment due .ktyA+r8v  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve pL'+sW  
  47 1523 可供出售金融资产 financial assets available for sale yFqB2(Dv  
  48 1524 长期股权投资 long-term stock ownership investment I_h&35^t  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve :'gX//b):  
  50 1526 投资性房地产 investment real eastate g"v-hTx  
  51 1531 长期应收款 long-term account receivable X[iQ%Y$/n  
  52 1541 未实现融资收益 unrealized financing income =q TmFszT  
  54 1601 固定资产 permanent assets |NWo.j>4-  
  55 1602 累计折旧 accumulated depreciation  jUX0sRDk  
  56 1603 固定资产减值准备permanent assets reduction reserve n#5%{e>  
  57 1604 在建工程 construction in process !.5,RIf  
  58 1605 工程物资 engineer material q6>%1~?  
  59 1606 固定资产清理 disposal of fixed assets w>gB&59r  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ||kUi=5  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing fnO>v/&B  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture GZqy.AE,  
  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 >*goDtTjp  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture V> @+&q  
  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 A^"( VaK  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation G$$y\e$  
  67 1701 无形资产 intangible assets 3rw<#t;v  
  68 1702 累计摊销 accumulated amortization 2i_k$ -  
  69 1703 无形资产减值准备 intangible assets reduction reserve sDnXgCcS!  
  70 1711 商誉 business reputation Z |CL:)h  
  71 1801 长期待摊费用 long-term deferred expenses rOd~sa-H  
  72 1811 递延所得税资产 deferred income tax assets <C,lHt  
  73 1901 待处理财产损溢 waiting assets profit and loss 0_faJjTbP;  
  二、负债类 debt group K.K=\ Y2  
  74 2001 短期借款 short-term loan DNl '}K1W  
  81 2101 交易性金融负债 transaction financial liabilities 6#/v:;bF  
  83 2201 应付票据 notes payable h"DxgG  
  84 2202 应付账款 account payable {]6Pd`-  
  85 2205 预收账款 item received in advance xF8^#J6>  
  86 2211 应付职工薪酬 employee pay payable gG6j>%y  
  87 2221 应交税费 tax payable U0X? ~ 1  
  88 2231 应付股利 dividend payable 8%D 2G i  
  89 2232 应付利息 interest payable Wc q UF"A  
  90 2241 其他应付款 other account payable YRm6~c  
  97 2401 预提费用 withholding expenses Pwg?a  
  98 2411 预计负债 estimated liabilities -3On^W j]  
  99 2501 递延收益 deferred income %d#h<e|,.  
  100 2601 长期借款 money borrowed for long term L1J~D?q  
  101 2602 长期债券 long-term bond [=q&5'FY0  
  106 2801 长期应付款 long-term account payable CDU$Gi  
  107 2802 未确认融资费用 unacknowledged financial charges z->[:)c  
  108 2811 专项应付款 special accounts payable K/Qo~  
  109 2901 递延所得税负债 deferred income tax liabilities B6#^a  
  三、共同类 eQqx0+-0c  
  112 3101 衍生工具 derivative tool 8\/$cP"<^  
  113 3201 套期工具 arbitrage tool soXIPf  
  114 3202 被套期项目 arbitrage project aBonq]W  
  四、所有者权益类 #XP Y\n^k  
  115 4001 实收资本 paid-up capital cg]>*lH  
  116 4002 资本公积 contributed surplus sw^4h`^'  
  117 4101 盈余公积 earned surplus ~ '/Yp8 (  
  119 4103 本年利润 profit for the current year *kE<7  
  120 4104 利润分配 allocation of profits osdl dS  
  121 4201 库存股 treasury stock TKBW2  
  五、成本类 hiQ #<  
  122 5001 生产成本 production cost qzt.k^'-^  
  123 5101 制造费用 cost of production .Do(iYO.L  
  124 5201 劳务成本 service cost LaCVI  
  125 5301 研发支出 research and development expenditures BL^\"Xh$|  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Uop`)  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor >`(]&o6<$  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Yg kd1uI.  
  六、损益类 gJC~$/2  
  129 6001 主营业务收入 main business income ;bhD:$NB X  
  130 6011 利息收入 金融共用​ interest income financial sharing /\0g)B ;]  
  135 6051 其他业务收入 other business income A5[iFT>  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance :[C"}m R1  
  137 6101 公允价值变动损益 sound value flexible loss and profit |b'}.(/3i  
  138 6111 投资收益 income on investment f5ttQ&@FF  
  142 6301 营业外收入 nonrevenue receipt 'NYW`,  
  143 6401 主营业务成本 main business cost ]w;!x7bU(  
  144 6402 其他业务支出 other business expense P")1_!  
  145 6405 营业税金及附加 business tariff and annex M!)~h<YL  
  146 6411 利息支出 金融共用 interest expense financial sharing 3yw`%$d5  
  155 6601 销售费用 marketing cost bc}BQ|Q  
  156 6602 管理费用 managing cost me@xl }  
  157 6603 财务费用 financial cost ^ 9`O ^  
  158 6604 勘探费用 exploration expense r(6$. zx  
  159 6701 资产减值损失 loss from asset devaluation x^]J^L45  
  160 6711 营业外支出 nonoperating expense `+0K~k|DC  
  161 6801 所得税 income tax ?)V?6"fFP  
  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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