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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 'fVk1Qj^  
  1 1001 库存现金 cash on hand SR43#!99Q  
  2 1002 银行存款 bank deposit 7XwFO0==  
  5 1015 其他货币资金 other monetary capital w6wXe_N+M  
  9 1101 交易性金融资产 transaction monetary assets ]h|GaHiE  
  11 1121 应收票据 notes receivable w\@Anwj#L  
  12 1122 应收账款 Account receivable #vDe/o+=  
  13 1123 预付账款 account prepaid P, >#  
  14 1131 应收股利 dividend receivable 9]7^/g*!  
  15 1132 应收利息 accrued interest receivable YEZ"BgUnbp  
  21 1231 其他应收款 accounts receivable-others LXK+WB/s  
  22 1241 坏账准备 had debts reserve Wo2M}]0  
  28 1401 材料采购 procurement of materials F`3 8sq  
  29 1402 在途物资 materials in transit sF<4uy  
  30 1403 原材料 raw materials W0nRUAo[  
  32 1406 库存商品 commodity stocks ^T<<F}@q  
  33 1407 发出商品 goods in transit *sw$OnVb  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles FD`V39##  
  42 1461 存货跌价准备 reserve against stock price declining i^gzl_!  
  43 1501 待摊费用 fees to be apportioned leyX: +  
  45 1521 持有至到期投资 hold investment due ^$T>3@rDB  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve TI*uNS;-  
  47 1523 可供出售金融资产 financial assets available for sale k*n5+[U^tP  
  48 1524 长期股权投资 long-term stock ownership investment Z+vLEEX*uQ  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve +Uk/Zg w^  
  50 1526 投资性房地产 investment real eastate "C0oFRk  
  51 1531 长期应收款 long-term account receivable \y0abxIHS  
  52 1541 未实现融资收益 unrealized financing income ].Et&v  
  54 1601 固定资产 permanent assets w>!KUT  
  55 1602 累计折旧 accumulated depreciation ~5JXY5 *o  
  56 1603 固定资产减值准备permanent assets reduction reserve )fC^h=Qp  
  57 1604 在建工程 construction in process RQh4RUm  
  58 1605 工程物资 engineer material QiZThAe  
  59 1606 固定资产清理 disposal of fixed assets + 1cK (Si  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing :ox+WY  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing &]ImO RN  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture G,$jU9 f  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture zx\?cF  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture QU\|RX   
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation !J+5l&  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation jt;,7Ek  
  67 1701 无形资产 intangible assets ^c-1w V` /  
  68 1702 累计摊销 accumulated amortization \Hy~~Zh2  
  69 1703 无形资产减值准备 intangible assets reduction reserve ~s88JLw%&u  
  70 1711 商誉 business reputation C$?dkmIt  
  71 1801 长期待摊费用 long-term deferred expenses BGUP-_&  
  72 1811 递延所得税资产 deferred income tax assets pET5BMxGG  
  73 1901 待处理财产损溢 waiting assets profit and loss u/``*=Y@  
  二、负债类 debt group N]5-#  
  74 2001 短期借款 short-term loan rt."P20T  
  81 2101 交易性金融负债 transaction financial liabilities cQN}z Ke  
  83 2201 应付票据 notes payable cl{;%4$9  
  84 2202 应付账款 account payable 7 bpV=  
  85 2205 预收账款 item received in advance e&wW lB![  
  86 2211 应付职工薪酬 employee pay payable Mb+cXdZb  
  87 2221 应交税费 tax payable :PjHsNp;^  
  88 2231 应付股利 dividend payable B'&%EW]  
  89 2232 应付利息 interest payable v+Ooihxl  
  90 2241 其他应付款 other account payable ^OYar(  
  97 2401 预提费用 withholding expenses nC2A&n&>  
  98 2411 预计负债 estimated liabilities r0hu?3u1?  
  99 2501 递延收益 deferred income pYVQ-r%QF  
  100 2601 长期借款 money borrowed for long term Ga~IOlS  
  101 2602 长期债券 long-term bond {HQ?  
  106 2801 长期应付款 long-term account payable 8wwD\1pLS  
  107 2802 未确认融资费用 unacknowledged financial charges mNs&*h}  
  108 2811 专项应付款 special accounts payable ]3C7guWz  
  109 2901 递延所得税负债 deferred income tax liabilities uZg Kex;c  
  三、共同类 ]JtK)9  
  112 3101 衍生工具 derivative tool -4"E]f  
  113 3201 套期工具 arbitrage tool h*&-[nSo  
  114 3202 被套期项目 arbitrage project DmPp&  
  四、所有者权益类 347p2sK>  
  115 4001 实收资本 paid-up capital Z9TG/C,eo  
  116 4002 资本公积 contributed surplus {3!v<CY'  
  117 4101 盈余公积 earned surplus XG*Luc-v  
  119 4103 本年利润 profit for the current year j@Z4(X L  
  120 4104 利润分配 allocation of profits @R>J\>  
  121 4201 库存股 treasury stock W}nD#9tL  
  五、成本类 p)Z$q2L  
  122 5001 生产成本 production cost NtSa# $A  
  123 5101 制造费用 cost of production >8HcCG  
  124 5201 劳务成本 service cost hesL$Z [  
  125 5301 研发支出 research and development expenditures [,$] %|6wt  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 3fM~R+p  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor hcwKi  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor X >C*(/a  
  六、损益类 $^}?98m  
  129 6001 主营业务收入 main business income b`fPP{mG  
  130 6011 利息收入 金融共用​ interest income financial sharing a\aJw[d{  
  135 6051 其他业务收入 other business income t-i;  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 05.^MU?^U  
  137 6101 公允价值变动损益 sound value flexible loss and profit &+d>xy\^/  
  138 6111 投资收益 income on investment M-"%4^8_  
  142 6301 营业外收入 nonrevenue receipt j8L!miv6  
  143 6401 主营业务成本 main business cost -dZ7;n5&_  
  144 6402 其他业务支出 other business expense jL>IX`,+6  
  145 6405 营业税金及附加 business tariff and annex Tf<1Z{9  
  146 6411 利息支出 金融共用 interest expense financial sharing ( {5LB4  
  155 6601 销售费用 marketing cost gI<TfcC  
  156 6602 管理费用 managing cost iLNKC'  
  157 6603 财务费用 financial cost uI!rJc>TX  
  158 6604 勘探费用 exploration expense AWc7T W  
  159 6701 资产减值损失 loss from asset devaluation O| ) [j@7  
  160 6711 营业外支出 nonoperating expense C /\)-^  
  161 6801 所得税 income tax a9`E&Q}z  
  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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