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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 lnRL^ }  
  1 1001 库存现金 cash on hand QNH3\<IS  
  2 1002 银行存款 bank deposit 3 FV -&Y  
  5 1015 其他货币资金 other monetary capital kpxGC,I^*.  
  9 1101 交易性金融资产 transaction monetary assets $lq.*UQ;0  
  11 1121 应收票据 notes receivable c3r`T{Kf  
  12 1122 应收账款 Account receivable Z B`d&!W>  
  13 1123 预付账款 account prepaid bc3`x1)\^  
  14 1131 应收股利 dividend receivable @_1cY#!  
  15 1132 应收利息 accrued interest receivable bkS"]q)>  
  21 1231 其他应收款 accounts receivable-others 'b y+hXk  
  22 1241 坏账准备 had debts reserve CP0'pL=;  
  28 1401 材料采购 procurement of materials MzD osr3:  
  29 1402 在途物资 materials in transit hCS}  
  30 1403 原材料 raw materials qG ? :Q  
  32 1406 库存商品 commodity stocks 8:> V'j  
  33 1407 发出商品 goods in transit $sS~hy*  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles n2EPx(~  
  42 1461 存货跌价准备 reserve against stock price declining #'0Yzh]qc  
  43 1501 待摊费用 fees to be apportioned ]qxl^Himq  
  45 1521 持有至到期投资 hold investment due }1W@  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve >H ?k0M`L  
  47 1523 可供出售金融资产 financial assets available for sale hS&l4 \I'Z  
  48 1524 长期股权投资 long-term stock ownership investment T^(> 8/O  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve A+3SLB  
  50 1526 投资性房地产 investment real eastate N$x&k$w R  
  51 1531 长期应收款 long-term account receivable Eku  9u  
  52 1541 未实现融资收益 unrealized financing income cnI5 G!  
  54 1601 固定资产 permanent assets _^NyLI%  
  55 1602 累计折旧 accumulated depreciation lRb>W31"  
  56 1603 固定资产减值准备permanent assets reduction reserve &{UqGD#1&  
  57 1604 在建工程 construction in process AV7#,+p%G  
  58 1605 工程物资 engineer material )BvMFwQG  
  59 1606 固定资产清理 disposal of fixed assets ^\&FowpP  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ]!&$&t8.  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing aU^6FI  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Q$v00z]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 P%gA` j  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture *3r s+0  
  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 Gx6%Z$2n  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation S0Q LM)  
  67 1701 无形资产 intangible assets H!&_Tv[  
  68 1702 累计摊销 accumulated amortization Jv+w{"&  
  69 1703 无形资产减值准备 intangible assets reduction reserve S_/S2(V"  
  70 1711 商誉 business reputation *BdH &U  
  71 1801 长期待摊费用 long-term deferred expenses 40pz<-B  
  72 1811 递延所得税资产 deferred income tax assets J=t}9.H~=  
  73 1901 待处理财产损溢 waiting assets profit and loss t ^[fu,  
  二、负债类 debt group oLh ,F"nB  
  74 2001 短期借款 short-term loan =$fz</S=J  
  81 2101 交易性金融负债 transaction financial liabilities \~"Ub"~I  
  83 2201 应付票据 notes payable -5 D<zP/  
  84 2202 应付账款 account payable p6R+t]oH  
  85 2205 预收账款 item received in advance >36,lNt  
  86 2211 应付职工薪酬 employee pay payable <|jh3Hlp  
  87 2221 应交税费 tax payable 5af0- hj  
  88 2231 应付股利 dividend payable HE%/+mZN  
  89 2232 应付利息 interest payable 3 h d30o  
  90 2241 其他应付款 other account payable zh*D2/ r  
  97 2401 预提费用 withholding expenses _io'8X2K%  
  98 2411 预计负债 estimated liabilities 849,1n^  
  99 2501 递延收益 deferred income 9$HBKcO  
  100 2601 长期借款 money borrowed for long term bXOKC  
  101 2602 长期债券 long-term bond )Wr_*>xj  
  106 2801 长期应付款 long-term account payable e-`.Ht  
  107 2802 未确认融资费用 unacknowledged financial charges nqm=snh  
  108 2811 专项应付款 special accounts payable 4P k%+l  
  109 2901 递延所得税负债 deferred income tax liabilities #-<Go'yF  
  三、共同类 _eOC,J<-~  
  112 3101 衍生工具 derivative tool dN)8r  
  113 3201 套期工具 arbitrage tool HyVV,q^E  
  114 3202 被套期项目 arbitrage project $_E.D>5^%7  
  四、所有者权益类 8c+V$rH_  
  115 4001 实收资本 paid-up capital VMRfDaO9  
  116 4002 资本公积 contributed surplus <D~hhGb  
  117 4101 盈余公积 earned surplus A5TSbW']+5  
  119 4103 本年利润 profit for the current year 1o%#kf  
  120 4104 利润分配 allocation of profits $Gv@lZ@=  
  121 4201 库存股 treasury stock  E|"SM A,  
  五、成本类 uC^ )#Y\"  
  122 5001 生产成本 production cost $Dj8 a\L  
  123 5101 制造费用 cost of production {pIh/0  
  124 5201 劳务成本 service cost g"1V ]  
  125 5301 研发支出 research and development expenditures ( .cA'f?h  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor H.ksI;,  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor EXCE^ Vw  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor A-T-4I  
  六、损益类 JM|HnyI  
  129 6001 主营业务收入 main business income JM,%| E  
  130 6011 利息收入 金融共用​ interest income financial sharing B_Q{B|eEt&  
  135 6051 其他业务收入 other business income <VKJ+  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Sk cK>i.[  
  137 6101 公允价值变动损益 sound value flexible loss and profit -&>V.hi7  
  138 6111 投资收益 income on investment E 6TeZ%g  
  142 6301 营业外收入 nonrevenue receipt "Zgwe,#  
  143 6401 主营业务成本 main business cost #dUKG8-HJ  
  144 6402 其他业务支出 other business expense LJ/He[r|[  
  145 6405 营业税金及附加 business tariff and annex ,s#~00C|  
  146 6411 利息支出 金融共用 interest expense financial sharing ]yf?i350  
  155 6601 销售费用 marketing cost 4@@Sh`E:  
  156 6602 管理费用 managing cost M/=36{,w-  
  157 6603 财务费用 financial cost (4cdkL  
  158 6604 勘探费用 exploration expense $lJcC |*  
  159 6701 资产减值损失 loss from asset devaluation _w4G|j$C  
  160 6711 营业外支出 nonoperating expense z/ 1$G"  
  161 6801 所得税 income tax UrizZ 5a  
  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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