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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 hv9k9i7@l  
  1 1001 库存现金 cash on hand 1|H(q  
  2 1002 银行存款 bank deposit b,-qyJW6  
  5 1015 其他货币资金 other monetary capital Mzj|57:gx  
  9 1101 交易性金融资产 transaction monetary assets <izn B8@  
  11 1121 应收票据 notes receivable h$a% PaVf  
  12 1122 应收账款 Account receivable u*<knZ~ty  
  13 1123 预付账款 account prepaid eW;0{P   
  14 1131 应收股利 dividend receivable [ UYE.$Y#(  
  15 1132 应收利息 accrued interest receivable Q1u/QA:z7  
  21 1231 其他应收款 accounts receivable-others ,&rHBNS  
  22 1241 坏账准备 had debts reserve zr1A4 %S"  
  28 1401 材料采购 procurement of materials )\fLS d  
  29 1402 在途物资 materials in transit F@kd[>/[  
  30 1403 原材料 raw materials S2"H E`  
  32 1406 库存商品 commodity stocks Huho|6ohH  
  33 1407 发出商品 goods in transit M%1wT9  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles bv4G!21]*;  
  42 1461 存货跌价准备 reserve against stock price declining |Fp+9U  
  43 1501 待摊费用 fees to be apportioned 6,Y<1b*|Vo  
  45 1521 持有至到期投资 hold investment due P^& =L&U  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve n_MY69W  
  47 1523 可供出售金融资产 financial assets available for sale qI5`:PH%n  
  48 1524 长期股权投资 long-term stock ownership investment o kQ<_1e{  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve {K>}eO:K  
  50 1526 投资性房地产 investment real eastate QX|y};7\e  
  51 1531 长期应收款 long-term account receivable n8'#'^|  
  52 1541 未实现融资收益 unrealized financing income rnS&^  
  54 1601 固定资产 permanent assets NaYr$`  
  55 1602 累计折旧 accumulated depreciation y-^m  
  56 1603 固定资产减值准备permanent assets reduction reserve .u$o^; z!  
  57 1604 在建工程 construction in process {K42PmQL  
  58 1605 工程物资 engineer material 3.<E{E!F  
  59 1606 固定资产清理 disposal of fixed assets pn-`QB:{h  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing qfl#ki`,  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing  y6N }R  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture KVZ-T1K  
  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 O}mz@- Z  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture [}Pi $at  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation !ui:0_  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation QK@[ b3-h1  
  67 1701 无形资产 intangible assets Zsx\GeE%:  
  68 1702 累计摊销 accumulated amortization vZ/Bzy@|  
  69 1703 无形资产减值准备 intangible assets reduction reserve aXRf6:\%  
  70 1711 商誉 business reputation bz\-%$^k  
  71 1801 长期待摊费用 long-term deferred expenses *_CzCl^   
  72 1811 递延所得税资产 deferred income tax assets acdF5ch@  
  73 1901 待处理财产损溢 waiting assets profit and loss o-r00H|  
  二、负债类 debt group qB8R4wCf  
  74 2001 短期借款 short-term loan t p<wMrq<  
  81 2101 交易性金融负债 transaction financial liabilities A4hbh$  
  83 2201 应付票据 notes payable F%^)oQT+c  
  84 2202 应付账款 account payable  B4 +A  
  85 2205 预收账款 item received in advance 6PdLJ#LS  
  86 2211 应付职工薪酬 employee pay payable 0m 7_#g4$L  
  87 2221 应交税费 tax payable :~%{  
  88 2231 应付股利 dividend payable 0mi$_Ld+  
  89 2232 应付利息 interest payable n|AV7c  
  90 2241 其他应付款 other account payable #f-pkeaeq  
  97 2401 预提费用 withholding expenses (hFyp}jkk  
  98 2411 预计负债 estimated liabilities M sQ>eSk  
  99 2501 递延收益 deferred income  "DsL$D2e  
  100 2601 长期借款 money borrowed for long term mo  
  101 2602 长期债券 long-term bond ~"}o^#@DwJ  
  106 2801 长期应付款 long-term account payable j$Wd[Ja+O  
  107 2802 未确认融资费用 unacknowledged financial charges %+0V0.  
  108 2811 专项应付款 special accounts payable \:D"#s%x  
  109 2901 递延所得税负债 deferred income tax liabilities Bb zmq  
  三、共同类 $, @,(M`i}  
  112 3101 衍生工具 derivative tool >N8*O3  
  113 3201 套期工具 arbitrage tool y';"tDFb  
  114 3202 被套期项目 arbitrage project ~1.B fOR8  
  四、所有者权益类 AOscewQ  
  115 4001 实收资本 paid-up capital c01i !XS  
  116 4002 资本公积 contributed surplus L wP  
  117 4101 盈余公积 earned surplus iTIYq0u|#R  
  119 4103 本年利润 profit for the current year {dXmSuO  
  120 4104 利润分配 allocation of profits 83g$k 9lG.  
  121 4201 库存股 treasury stock ?`T-A\A=  
  五、成本类 E) z=85;_p  
  122 5001 生产成本 production cost O =0j I  
  123 5101 制造费用 cost of production ;\(X;kQi  
  124 5201 劳务成本 service cost T3,}CK#O   
  125 5301 研发支出 research and development expenditures Z+g9!@'a  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor jN T+?2  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor <tto8Y j  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor %=`wN^3t2  
  六、损益类 r}i}4K[1  
  129 6001 主营业务收入 main business income W@FSQ8b>$m  
  130 6011 利息收入 金融共用​ interest income financial sharing #b wGDF  
  135 6051 其他业务收入 other business income Q%!Dk0-)  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance z=yE- I{  
  137 6101 公允价值变动损益 sound value flexible loss and profit kcG_ n  
  138 6111 投资收益 income on investment /_qW?LKG/  
  142 6301 营业外收入 nonrevenue receipt NE4 }!I  
  143 6401 主营业务成本 main business cost 14z ?X%  
  144 6402 其他业务支出 other business expense Pmdf:?B  
  145 6405 营业税金及附加 business tariff and annex ToX--w4  
  146 6411 利息支出 金融共用 interest expense financial sharing E4, J"T|@  
  155 6601 销售费用 marketing cost XJ e}^k  
  156 6602 管理费用 managing cost Z]08gH  
  157 6603 财务费用 financial cost 9Yd"Y-   
  158 6604 勘探费用 exploration expense 3*=_vl3  
  159 6701 资产减值损失 loss from asset devaluation s`gfz}/  
  160 6711 营业外支出 nonoperating expense 8F9x2CM-[C  
  161 6801 所得税 income tax A~ ({vb'  
  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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