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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 7cAXd#sI  
  1 1001 库存现金 cash on hand " 96yp4v@  
  2 1002 银行存款 bank deposit SK1!thQy  
  5 1015 其他货币资金 other monetary capital Y2B &go  
  9 1101 交易性金融资产 transaction monetary assets )VL96did  
  11 1121 应收票据 notes receivable a?|vQ*W  
  12 1122 应收账款 Account receivable  ~>O)  
  13 1123 预付账款 account prepaid |(m oWY=  
  14 1131 应收股利 dividend receivable WW+l'6.  
  15 1132 应收利息 accrued interest receivable F' U 50usV  
  21 1231 其他应收款 accounts receivable-others )"zvwgaW  
  22 1241 坏账准备 had debts reserve j'[m:/  
  28 1401 材料采购 procurement of materials `l2O?U-@  
  29 1402 在途物资 materials in transit QB.J,o*XD4  
  30 1403 原材料 raw materials T=hho Gn  
  32 1406 库存商品 commodity stocks 8[r9HC  
  33 1407 发出商品 goods in transit J PyOG _h  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles /@AEJ][$  
  42 1461 存货跌价准备 reserve against stock price declining b'MSkEiQG  
  43 1501 待摊费用 fees to be apportioned 3nT Z)L }  
  45 1521 持有至到期投资 hold investment due l4n)#?Q?  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve y;mj^/SxK  
  47 1523 可供出售金融资产 financial assets available for sale :m86 hBE.  
  48 1524 长期股权投资 long-term stock ownership investment Hf'G8vW  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve N#lDW~e'  
  50 1526 投资性房地产 investment real eastate +("7ZK?  
  51 1531 长期应收款 long-term account receivable pa}*E  
  52 1541 未实现融资收益 unrealized financing income ?? TMSH  
  54 1601 固定资产 permanent assets eh1Q7 ~  
  55 1602 累计折旧 accumulated depreciation vvUSeG\n#j  
  56 1603 固定资产减值准备permanent assets reduction reserve tiN?/  
  57 1604 在建工程 construction in process E?(xb B  
  58 1605 工程物资 engineer material dKl^jsd  
  59 1606 固定资产清理 disposal of fixed assets Dnc(l(  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing D\<y)kh  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing l3N I$Z u  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture r{L4]|(utY  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture iU6Gp-<M ,  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture |ZodlYF  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation u77E! z4Uz  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 7~#:>OjW  
  67 1701 无形资产 intangible assets `eu9dLz H  
  68 1702 累计摊销 accumulated amortization ^(viM?*  
  69 1703 无形资产减值准备 intangible assets reduction reserve ~Lc066bLeq  
  70 1711 商誉 business reputation {3N'D2N  
  71 1801 长期待摊费用 long-term deferred expenses .>z][2oz  
  72 1811 递延所得税资产 deferred income tax assets r`c_e)STO  
  73 1901 待处理财产损溢 waiting assets profit and loss uEc<}pV  
  二、负债类 debt group AeAp0cbet  
  74 2001 短期借款 short-term loan 7ugZE93!  
  81 2101 交易性金融负债 transaction financial liabilities eY{+~|KZ  
  83 2201 应付票据 notes payable &3J@BMYp  
  84 2202 应付账款 account payable =] 3tUD  
  85 2205 预收账款 item received in advance [r/k% <  
  86 2211 应付职工薪酬 employee pay payable zhY+x<-  
  87 2221 应交税费 tax payable ? FfC  
  88 2231 应付股利 dividend payable p4p@^@<>X  
  89 2232 应付利息 interest payable @ 49nJi  
  90 2241 其他应付款 other account payable <F11m(  
  97 2401 预提费用 withholding expenses Be+0NXLVy  
  98 2411 预计负债 estimated liabilities sB69R:U;  
  99 2501 递延收益 deferred income Scv#zuv_  
  100 2601 长期借款 money borrowed for long term pm{|?R  
  101 2602 长期债券 long-term bond \M'-O YH_[  
  106 2801 长期应付款 long-term account payable 64:fs?H  
  107 2802 未确认融资费用 unacknowledged financial charges A.UUW  
  108 2811 专项应付款 special accounts payable a<]B B$~  
  109 2901 递延所得税负债 deferred income tax liabilities :!zl^J;  
  三、共同类 $=?@*p  
  112 3101 衍生工具 derivative tool Vf(6!iRP@  
  113 3201 套期工具 arbitrage tool > x IJE2  
  114 3202 被套期项目 arbitrage project Z,iHy3`  
  四、所有者权益类 Zw wqSyuGf  
  115 4001 实收资本 paid-up capital !n^OM?.4  
  116 4002 资本公积 contributed surplus |d6T/Uxo  
  117 4101 盈余公积 earned surplus )E+'*e{cK  
  119 4103 本年利润 profit for the current year ] }f9JNf$  
  120 4104 利润分配 allocation of profits .xB u-?6s6  
  121 4201 库存股 treasury stock Nan[<  
  五、成本类 :x_'i_w  
  122 5001 生产成本 production cost IHRGw  
  123 5101 制造费用 cost of production ~}Rj$%_  
  124 5201 劳务成本 service cost  <T[E=#  
  125 5301 研发支出 research and development expenditures '=P7""mN5  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Ytgj|@jsp  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor B:7mpSnEQ  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor G\T fL^A  
  六、损益类 O#Wh TDF"  
  129 6001 主营业务收入 main business income 8b0d]*q  
  130 6011 利息收入 金融共用​ interest income financial sharing -\#0]F:-  
  135 6051 其他业务收入 other business income a'\o 7_  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance .KdyJ6o  
  137 6101 公允价值变动损益 sound value flexible loss and profit KF4PJi;*  
  138 6111 投资收益 income on investment |r bWYl.b  
  142 6301 营业外收入 nonrevenue receipt 9uWY@zu  
  143 6401 主营业务成本 main business cost VE8;sGaJ  
  144 6402 其他业务支出 other business expense yv) ux:P&+  
  145 6405 营业税金及附加 business tariff and annex 4V~?.  
  146 6411 利息支出 金融共用 interest expense financial sharing 0T46sm r  
  155 6601 销售费用 marketing cost kY'T{Sm1^  
  156 6602 管理费用 managing cost p uT'y  
  157 6603 财务费用 financial cost %Z*sU/^  
  158 6604 勘探费用 exploration expense w|Nz_3tI  
  159 6701 资产减值损失 loss from asset devaluation |hr]>P1  
  160 6711 营业外支出 nonoperating expense yV^s,P1  
  161 6801 所得税 income tax IIyI=Wl pG  
  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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