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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 uC2 5pH"  
  1 1001 库存现金 cash on hand '(8} <(%  
  2 1002 银行存款 bank deposit yaAg!mW  
  5 1015 其他货币资金 other monetary capital #?~G\Ux0/  
  9 1101 交易性金融资产 transaction monetary assets X$ A ]7t  
  11 1121 应收票据 notes receivable 3) XS^WG  
  12 1122 应收账款 Account receivable .G|U#%"6x  
  13 1123 预付账款 account prepaid !ce,^z&5  
  14 1131 应收股利 dividend receivable bLUyZ3m!  
  15 1132 应收利息 accrued interest receivable &]c7<=`K"  
  21 1231 其他应收款 accounts receivable-others > Qh#pn*  
  22 1241 坏账准备 had debts reserve ~:-V<r,pe  
  28 1401 材料采购 procurement of materials ]K<7A!+@@p  
  29 1402 在途物资 materials in transit tz2$j @!=  
  30 1403 原材料 raw materials f1t?<=3Ek<  
  32 1406 库存商品 commodity stocks Q|Nw @7$`  
  33 1407 发出商品 goods in transit TaZlfe5z  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ,MD >Jx|  
  42 1461 存货跌价准备 reserve against stock price declining T=fVD8  
  43 1501 待摊费用 fees to be apportioned W;8}`k  
  45 1521 持有至到期投资 hold investment due 5 gwEr170  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve b=:%*gq,  
  47 1523 可供出售金融资产 financial assets available for sale M,SIs 3  
  48 1524 长期股权投资 long-term stock ownership investment  FO qD  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve T"E%;'(cp)  
  50 1526 投资性房地产 investment real eastate Rtai?  
  51 1531 长期应收款 long-term account receivable Ev&aD  
  52 1541 未实现融资收益 unrealized financing income qwo{34  
  54 1601 固定资产 permanent assets &9xcP.3  
  55 1602 累计折旧 accumulated depreciation EHt(! ;?q  
  56 1603 固定资产减值准备permanent assets reduction reserve Vje LPbk)  
  57 1604 在建工程 construction in process ?)4c!3#  
  58 1605 工程物资 engineer material ['I5(M@  
  59 1606 固定资产清理 disposal of fixed assets 5WI0[7  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing #}8gHI-9%  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Tg v]3 0F)  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture T7*p ! 0  
  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 u6*mHkM  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 8 HdjZ!  
  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 _Tf0L<A'R  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation |l,0bkY@&  
  67 1701 无形资产 intangible assets wr2F]1bh@  
  68 1702 累计摊销 accumulated amortization `_M&zN  
  69 1703 无形资产减值准备 intangible assets reduction reserve ;* e$k7}F  
  70 1711 商誉 business reputation AaJz3oncJ  
  71 1801 长期待摊费用 long-term deferred expenses %UCuI9  
  72 1811 递延所得税资产 deferred income tax assets ~-NlTx  
  73 1901 待处理财产损溢 waiting assets profit and loss , ins/-3  
  二、负债类 debt group d'p@[1/  
  74 2001 短期借款 short-term loan _?9| ,  
  81 2101 交易性金融负债 transaction financial liabilities Yk5Cyq  
  83 2201 应付票据 notes payable #:nds,   
  84 2202 应付账款 account payable Q_A?p$%;L  
  85 2205 预收账款 item received in advance xQ8?"K;iX  
  86 2211 应付职工薪酬 employee pay payable BEii:05  
  87 2221 应交税费 tax payable /^Zgv-n  
  88 2231 应付股利 dividend payable \05 n $.  
  89 2232 应付利息 interest payable y?V#LW[^E  
  90 2241 其他应付款 other account payable (M,*R v  
  97 2401 预提费用 withholding expenses "@&I*1&  
  98 2411 预计负债 estimated liabilities AO0aOX8_+D  
  99 2501 递延收益 deferred income ['@R]Si"!  
  100 2601 长期借款 money borrowed for long term WO{9S%ck  
  101 2602 长期债券 long-term bond -[>G@m:?e  
  106 2801 长期应付款 long-term account payable t%30B^Ii%K  
  107 2802 未确认融资费用 unacknowledged financial charges Vxim$'x!  
  108 2811 专项应付款 special accounts payable 8MCSU' uQ  
  109 2901 递延所得税负债 deferred income tax liabilities 3HB(rTw  
  三、共同类 !* =+E%7  
  112 3101 衍生工具 derivative tool s#V:! 7  
  113 3201 套期工具 arbitrage tool 4:qM'z  
  114 3202 被套期项目 arbitrage project U( "m}^  
  四、所有者权益类 +q)B4A'J!  
  115 4001 实收资本 paid-up capital _,E! <  
  116 4002 资本公积 contributed surplus t0o'_>*?A  
  117 4101 盈余公积 earned surplus _<;westq  
  119 4103 本年利润 profit for the current year 8f-B-e?k  
  120 4104 利润分配 allocation of profits (J\Qo9Il  
  121 4201 库存股 treasury stock M1=y-3dW3  
  五、成本类 ?L6ACi`9  
  122 5001 生产成本 production cost F$H^W@<w  
  123 5101 制造费用 cost of production "?Xb$V7  
  124 5201 劳务成本 service cost 2ee((vO&  
  125 5301 研发支出 research and development expenditures w_^g-P[o-  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor F5/,H:K\  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor T~-PT39E  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 1 $rrfg  
  六、损益类 F7qQrE5bl  
  129 6001 主营业务收入 main business income atjrn:X  
  130 6011 利息收入 金融共用​ interest income financial sharing 9y5nG  
  135 6051 其他业务收入 other business income K7gqF~5x~  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Z)H9D(Za  
  137 6101 公允价值变动损益 sound value flexible loss and profit p+|(lrYC  
  138 6111 投资收益 income on investment Lw #vHNf6  
  142 6301 营业外收入 nonrevenue receipt Km,:7#aV  
  143 6401 主营业务成本 main business cost *6 1G <I  
  144 6402 其他业务支出 other business expense ] iVoF N}^  
  145 6405 营业税金及附加 business tariff and annex K@+(6\6I  
  146 6411 利息支出 金融共用 interest expense financial sharing (= ,w$  
  155 6601 销售费用 marketing cost 99..]  
  156 6602 管理费用 managing cost >EIV`|b$h  
  157 6603 财务费用 financial cost :TN^}RML  
  158 6604 勘探费用 exploration expense Zk 75GC  
  159 6701 资产减值损失 loss from asset devaluation tz"zQC$  
  160 6711 营业外支出 nonoperating expense 5nJmabw3  
  161 6801 所得税 income tax <ooRpn  
  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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