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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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离线小飞兔
 

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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 lrSo@JQ  
  1 1001 库存现金 cash on hand z/7H/~d  
  2 1002 银行存款 bank deposit /: a~;i  
  5 1015 其他货币资金 other monetary capital ^ ,Bxq^'D  
  9 1101 交易性金融资产 transaction monetary assets :;u~M(R  
  11 1121 应收票据 notes receivable R{r0dK"_  
  12 1122 应收账款 Account receivable Zcg=a_  
  13 1123 预付账款 account prepaid #![i {7  
  14 1131 应收股利 dividend receivable ms=I lz  
  15 1132 应收利息 accrued interest receivable ?Rl?Pp=>  
  21 1231 其他应收款 accounts receivable-others 8VLr*83~8  
  22 1241 坏账准备 had debts reserve <R:KR(bT  
  28 1401 材料采购 procurement of materials V*U7-{ *a  
  29 1402 在途物资 materials in transit Dg_/Iu>OAE  
  30 1403 原材料 raw materials 46'EZ@#s  
  32 1406 库存商品 commodity stocks 7 :s6W%W1*  
  33 1407 发出商品 goods in transit +:2(xgOP.V  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles V%pdXM5  
  42 1461 存货跌价准备 reserve against stock price declining snTj!rV/_  
  43 1501 待摊费用 fees to be apportioned t_YiF%}s&#  
  45 1521 持有至到期投资 hold investment due r4O*0Q_  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve S ~lw5  
  47 1523 可供出售金融资产 financial assets available for sale Mi\f?  
  48 1524 长期股权投资 long-term stock ownership investment kImGSIJ  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 17G7r\iNYq  
  50 1526 投资性房地产 investment real eastate Dyp'a  
  51 1531 长期应收款 long-term account receivable 0Bn$C, -  
  52 1541 未实现融资收益 unrealized financing income f#414ja  
  54 1601 固定资产 permanent assets 0[0</"K%1m  
  55 1602 累计折旧 accumulated depreciation /Mf45U<  
  56 1603 固定资产减值准备permanent assets reduction reserve =5_8f  
  57 1604 在建工程 construction in process {S\cpCI`  
  58 1605 工程物资 engineer material T7n;Bf  
  59 1606 固定资产清理 disposal of fixed assets knypSgk_  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing oZ%t!Fl1  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing >k^=+  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture P/t$xqAL  
  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 ^zqz$G#  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture XaD}J:Xq  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation bn^^|i  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation &&[j/d}J  
  67 1701 无形资产 intangible assets %@*diJ  
  68 1702 累计摊销 accumulated amortization |U$oS2U\m  
  69 1703 无形资产减值准备 intangible assets reduction reserve :4Sj2  
  70 1711 商誉 business reputation TA}gCXE e  
  71 1801 长期待摊费用 long-term deferred expenses a&ZH  
  72 1811 递延所得税资产 deferred income tax assets $K\\ 8$Z  
  73 1901 待处理财产损溢 waiting assets profit and loss kvSSz%R~  
  二、负债类 debt group R^dAwt`.D  
  74 2001 短期借款 short-term loan  2c! ?!:s  
  81 2101 交易性金融负债 transaction financial liabilities ;wDcYs  
  83 2201 应付票据 notes payable V# w$|B\  
  84 2202 应付账款 account payable Y cO tPS%  
  85 2205 预收账款 item received in advance ^']xkS  
  86 2211 应付职工薪酬 employee pay payable 6}Y^X  
  87 2221 应交税费 tax payable ykl./uY'  
  88 2231 应付股利 dividend payable Qo)>i0  
  89 2232 应付利息 interest payable x1+8f2[  
  90 2241 其他应付款 other account payable w{K_+}fAC  
  97 2401 预提费用 withholding expenses } RG  
  98 2411 预计负债 estimated liabilities 5Z6$90!k  
  99 2501 递延收益 deferred income YG?W8)T  
  100 2601 长期借款 money borrowed for long term sxnj`z  
  101 2602 长期债券 long-term bond rN$_(%m_N  
  106 2801 长期应付款 long-term account payable Hc^b}A y7  
  107 2802 未确认融资费用 unacknowledged financial charges <8r%_ ']  
  108 2811 专项应付款 special accounts payable wp.<}=|u  
  109 2901 递延所得税负债 deferred income tax liabilities ,+,""t  
  三、共同类 b V;R}3)  
  112 3101 衍生工具 derivative tool XkuNLs4  
  113 3201 套期工具 arbitrage tool ;2)@NH  
  114 3202 被套期项目 arbitrage project  $C(}  
  四、所有者权益类 6 /s#'#jh  
  115 4001 实收资本 paid-up capital +UHf&i/3  
  116 4002 资本公积 contributed surplus 3HFsR)  
  117 4101 盈余公积 earned surplus #=7~.Y  
  119 4103 本年利润 profit for the current year }I,]"0b  
  120 4104 利润分配 allocation of profits 2HkP$;lED  
  121 4201 库存股 treasury stock cRT@Cu  
  五、成本类 *Yl9%x]3c  
  122 5001 生产成本 production cost fX#Em'Ab[  
  123 5101 制造费用 cost of production #Cvjv; QwY  
  124 5201 劳务成本 service cost }LDDm/$^}  
  125 5301 研发支出 research and development expenditures hUB _[#8#  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor noOG$P#  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 7DKbuUK  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 5sFp+_``  
  六、损益类  yYp!s  
  129 6001 主营业务收入 main business income z~L(kf4  
  130 6011 利息收入 金融共用​ interest income financial sharing >F!2ib8  
  135 6051 其他业务收入 other business income ^0ipM/Lg  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ArbfA~jXB  
  137 6101 公允价值变动损益 sound value flexible loss and profit \@GA;~x.b  
  138 6111 投资收益 income on investment b)3dZ*cOJ  
  142 6301 营业外收入 nonrevenue receipt )g9Zw_3  
  143 6401 主营业务成本 main business cost D$I7 Gz,w{  
  144 6402 其他业务支出 other business expense m+"?; ;s  
  145 6405 营业税金及附加 business tariff and annex d*3k]Ie%5f  
  146 6411 利息支出 金融共用 interest expense financial sharing m:)v>vu  
  155 6601 销售费用 marketing cost "^Tb8!  
  156 6602 管理费用 managing cost P< O[S  
  157 6603 财务费用 financial cost oOmPbAY  
  158 6604 勘探费用 exploration expense sZFjkfak  
  159 6701 资产减值损失 loss from asset devaluation *(PGL YK  
  160 6711 营业外支出 nonoperating expense nRPy)L{  
  161 6801 所得税 income tax @i$9c)D  
  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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