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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 ,ArHS  
  1 1001 库存现金 cash on hand X8 $Y2?<  
  2 1002 银行存款 bank deposit &u+l`F^Z  
  5 1015 其他货币资金 other monetary capital TW?_fse*[  
  9 1101 交易性金融资产 transaction monetary assets baQORU=X  
  11 1121 应收票据 notes receivable \+M6R<Qw  
  12 1122 应收账款 Account receivable zEVQ[y6BcM  
  13 1123 预付账款 account prepaid ^yLhL^Y  
  14 1131 应收股利 dividend receivable - f?8O6e  
  15 1132 应收利息 accrued interest receivable / f5q9sp8  
  21 1231 其他应收款 accounts receivable-others ;NMv>1fI  
  22 1241 坏账准备 had debts reserve #7Fdmnu`  
  28 1401 材料采购 procurement of materials cs lZ;  
  29 1402 在途物资 materials in transit &2,3R}B/  
  30 1403 原材料 raw materials 'GI| t  
  32 1406 库存商品 commodity stocks &=^YN"=Z  
  33 1407 发出商品 goods in transit Ko|m<;LX  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles X;bHlA-g  
  42 1461 存货跌价准备 reserve against stock price declining lfw|Q@  
  43 1501 待摊费用 fees to be apportioned Wu~cy}\  
  45 1521 持有至到期投资 hold investment due w!dgIS$  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 9r. h^  
  47 1523 可供出售金融资产 financial assets available for sale H@xHkqan  
  48 1524 长期股权投资 long-term stock ownership investment Q&#Arph0e  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve W KAG)4  
  50 1526 投资性房地产 investment real eastate R 7h^ @  
  51 1531 长期应收款 long-term account receivable q4#$ca[_ak  
  52 1541 未实现融资收益 unrealized financing income de/oK c  
  54 1601 固定资产 permanent assets bN\;m^xfu  
  55 1602 累计折旧 accumulated depreciation %*zV&H   
  56 1603 固定资产减值准备permanent assets reduction reserve i/ .#`  
  57 1604 在建工程 construction in process t zShds  
  58 1605 工程物资 engineer material F;bkV}^  
  59 1606 固定资产清理 disposal of fixed assets AQ&vq$  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 8NkyT_\  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Cnr=1E=  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture (#?O3z1@"  
  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 XJ!?>)N .  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture h#p[6 }D  
  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 (| \%)v H-  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation  J8-K  
  67 1701 无形资产 intangible assets O3V.4tp  
  68 1702 累计摊销 accumulated amortization eQz.N<f"  
  69 1703 无形资产减值准备 intangible assets reduction reserve GrUpATIx  
  70 1711 商誉 business reputation 6gabnW3  
  71 1801 长期待摊费用 long-term deferred expenses /X]gm\x7s  
  72 1811 递延所得税资产 deferred income tax assets ppo.#p0w  
  73 1901 待处理财产损溢 waiting assets profit and loss w`DcnQK'  
  二、负债类 debt group |:.s6a#(  
  74 2001 短期借款 short-term loan H_ a##z  
  81 2101 交易性金融负债 transaction financial liabilities Lv?jg ?$  
  83 2201 应付票据 notes payable IL` LI J:O  
  84 2202 应付账款 account payable R; w$_1  
  85 2205 预收账款 item received in advance RBz"1hRo`  
  86 2211 应付职工薪酬 employee pay payable Jk v!]C  
  87 2221 应交税费 tax payable xM=ydRu  
  88 2231 应付股利 dividend payable G4U0|^(h  
  89 2232 应付利息 interest payable q*Oj5;  
  90 2241 其他应付款 other account payable !</U"P:L  
  97 2401 预提费用 withholding expenses lVuBo&  
  98 2411 预计负债 estimated liabilities Q;N)$Xx  
  99 2501 递延收益 deferred income =0L%<@yA  
  100 2601 长期借款 money borrowed for long term qnHjwMi  
  101 2602 长期债券 long-term bond ow  
  106 2801 长期应付款 long-term account payable 9M^5<8:  
  107 2802 未确认融资费用 unacknowledged financial charges F Uz1P  
  108 2811 专项应付款 special accounts payable VX *+:  
  109 2901 递延所得税负债 deferred income tax liabilities g&S> Wq%L  
  三、共同类 QLU <%w:B  
  112 3101 衍生工具 derivative tool q:nUn?zB  
  113 3201 套期工具 arbitrage tool \!hd|j?&6  
  114 3202 被套期项目 arbitrage project tU$n3Bg  
  四、所有者权益类 <"K2t Tg.  
  115 4001 实收资本 paid-up capital q %j8Js  
  116 4002 资本公积 contributed surplus =jKu=!QPq  
  117 4101 盈余公积 earned surplus +PnuWK$  
  119 4103 本年利润 profit for the current year e_-7,5Co  
  120 4104 利润分配 allocation of profits z;?ztpa@  
  121 4201 库存股 treasury stock C =CZtjUt  
  五、成本类 _k : BY  
  122 5001 生产成本 production cost $vK,Gugcx  
  123 5101 制造费用 cost of production EXF]y}n  
  124 5201 劳务成本 service cost {Mj- $G"  
  125 5301 研发支出 research and development expenditures fN@ZJ~F%j  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor \[qxOZ{  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Ie K+  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor j\wZjc-j  
  六、损益类 e|W;(@$<  
  129 6001 主营业务收入 main business income !VaC=I^{  
  130 6011 利息收入 金融共用​ interest income financial sharing T{2)d]Y  
  135 6051 其他业务收入 other business income 1;KJUf[N  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance } xA@3RT  
  137 6101 公允价值变动损益 sound value flexible loss and profit n&o"RE 0~0  
  138 6111 投资收益 income on investment J5{  
  142 6301 营业外收入 nonrevenue receipt V;g) P  
  143 6401 主营业务成本 main business cost vz#-uw,O:  
  144 6402 其他业务支出 other business expense .N>*+U>>P  
  145 6405 营业税金及附加 business tariff and annex g-jg;Ri  
  146 6411 利息支出 金融共用 interest expense financial sharing JU;`c>8=)  
  155 6601 销售费用 marketing cost x4PzP  
  156 6602 管理费用 managing cost S(U9Dlyarg  
  157 6603 财务费用 financial cost  j'Jb+@W?  
  158 6604 勘探费用 exploration expense k q]E@tE*3  
  159 6701 资产减值损失 loss from asset devaluation 4D DBf j  
  160 6711 营业外支出 nonoperating expense @U3z@v]s(h  
  161 6801 所得税 income tax kN3 <l7  
  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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