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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 *jGB/ y  
  1 1001 库存现金 cash on hand N<hbV0$%  
  2 1002 银行存款 bank deposit [Z,A quCU(  
  5 1015 其他货币资金 other monetary capital '0X!_w6W  
  9 1101 交易性金融资产 transaction monetary assets EG&^;uU  
  11 1121 应收票据 notes receivable ]l+Bg;F#V  
  12 1122 应收账款 Account receivable YS?P A#  
  13 1123 预付账款 account prepaid (y^oGY;  
  14 1131 应收股利 dividend receivable *x`z5_yfO  
  15 1132 应收利息 accrued interest receivable D/V. o}X$  
  21 1231 其他应收款 accounts receivable-others q?8MKf[N  
  22 1241 坏账准备 had debts reserve *]z.BZI:  
  28 1401 材料采购 procurement of materials J><O 51  
  29 1402 在途物资 materials in transit @i UzRsl  
  30 1403 原材料 raw materials BQSA;;n]  
  32 1406 库存商品 commodity stocks 84 b;G4K  
  33 1407 发出商品 goods in transit zJI/j _~W  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles dpZ7eJ   
  42 1461 存货跌价准备 reserve against stock price declining BArsj  
  43 1501 待摊费用 fees to be apportioned ) EEr?"  
  45 1521 持有至到期投资 hold investment due |/arxb&  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve _|DP  
  47 1523 可供出售金融资产 financial assets available for sale ro@Zbm;P  
  48 1524 长期股权投资 long-term stock ownership investment <X p F  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ce2d)FG}e  
  50 1526 投资性房地产 investment real eastate 'nP'MA9b;a  
  51 1531 长期应收款 long-term account receivable KwPJ0 ]('_  
  52 1541 未实现融资收益 unrealized financing income rZu_"bcJ  
  54 1601 固定资产 permanent assets FvG9PPd  
  55 1602 累计折旧 accumulated depreciation - c<<A.X  
  56 1603 固定资产减值准备permanent assets reduction reserve MP[v 9m@  
  57 1604 在建工程 construction in process Ms1G&NYP  
  58 1605 工程物资 engineer material BGOI$,  
  59 1606 固定资产清理 disposal of fixed assets @[=*w`1  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing R|V <2  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ?MKf=! w  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture <B`}18x  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 1a _ ;[.s  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture dwrc"GK!o  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation \2_>$:UoV  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation -J[zJ4z #  
  67 1701 无形资产 intangible assets Cb=r8C  
  68 1702 累计摊销 accumulated amortization /T#<g:   
  69 1703 无形资产减值准备 intangible assets reduction reserve oCy52Bm.!  
  70 1711 商誉 business reputation W{ eu_  
  71 1801 长期待摊费用 long-term deferred expenses (N;Jw^C@  
  72 1811 递延所得税资产 deferred income tax assets [7 <X&Q  
  73 1901 待处理财产损溢 waiting assets profit and loss 6;n^/3*#  
  二、负债类 debt group G]P4[#5  
  74 2001 短期借款 short-term loan FAM`+QtNw  
  81 2101 交易性金融负债 transaction financial liabilities =#BeAsFfO  
  83 2201 应付票据 notes payable ^l$(-#'y  
  84 2202 应付账款 account payable eoEb\zJ  
  85 2205 预收账款 item received in advance eVU:.fx  
  86 2211 应付职工薪酬 employee pay payable {!N4|  
  87 2221 应交税费 tax payable EyBdL  
  88 2231 应付股利 dividend payable M |n)LyL  
  89 2232 应付利息 interest payable 0 p2 0Rt  
  90 2241 其他应付款 other account payable )[p8  
  97 2401 预提费用 withholding expenses `}zv17wp  
  98 2411 预计负债 estimated liabilities ]2h[.qa  
  99 2501 递延收益 deferred income ,<EmuEw |  
  100 2601 长期借款 money borrowed for long term bx6@FKns}  
  101 2602 长期债券 long-term bond .&sguAyG  
  106 2801 长期应付款 long-term account payable "b1_vA]03  
  107 2802 未确认融资费用 unacknowledged financial charges 44%H? ,d  
  108 2811 专项应付款 special accounts payable _'I9rGlx3  
  109 2901 递延所得税负债 deferred income tax liabilities _ <>+Dk&  
  三、共同类 L rPDpTd  
  112 3101 衍生工具 derivative tool >E]*5jqU  
  113 3201 套期工具 arbitrage tool ,1~Zqprn  
  114 3202 被套期项目 arbitrage project WZm^:,  
  四、所有者权益类 N23s{S t  
  115 4001 实收资本 paid-up capital e\yj>tQJg  
  116 4002 资本公积 contributed surplus *s%s|/  
  117 4101 盈余公积 earned surplus dtF6IdAf  
  119 4103 本年利润 profit for the current year hJ}G5pX  
  120 4104 利润分配 allocation of profits G x,D'H'  
  121 4201 库存股 treasury stock J&3;6I &  
  五、成本类 >p<( CVX[  
  122 5001 生产成本 production cost V >['~|  
  123 5101 制造费用 cost of production 8ZIv:nO$  
  124 5201 劳务成本 service cost ^k_!+8"q{  
  125 5301 研发支出 research and development expenditures Zz Kn,+  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor E_H1X'|qS4  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor R p@u.C <  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 2X*epU_1h  
  六、损益类 PN.6BJvu  
  129 6001 主营业务收入 main business income jV<LmVcZY  
  130 6011 利息收入 金融共用​ interest income financial sharing wR;l"*j  
  135 6051 其他业务收入 other business income 92SB'T>  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance )j9FB  
  137 6101 公允价值变动损益 sound value flexible loss and profit 7Ru0>4B  
  138 6111 投资收益 income on investment ~f@<]  
  142 6301 营业外收入 nonrevenue receipt F;b|A`M  
  143 6401 主营业务成本 main business cost 1B 1d>V$*  
  144 6402 其他业务支出 other business expense +$UfP(XmH  
  145 6405 营业税金及附加 business tariff and annex ^-ACtA)  
  146 6411 利息支出 金融共用 interest expense financial sharing .1pEq~>  
  155 6601 销售费用 marketing cost Ee|@l3)  
  156 6602 管理费用 managing cost ^M80 F7  
  157 6603 财务费用 financial cost sRMzU  
  158 6604 勘探费用 exploration expense YLCwo]\+>  
  159 6701 资产减值损失 loss from asset devaluation kEXcEF_9P  
  160 6711 营业外支出 nonoperating expense " (xS  
  161 6801 所得税 income tax @i`gR%  
  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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