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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 0 *Yivx6  
  1 1001 库存现金 cash on hand u!EulAl  
  2 1002 银行存款 bank deposit 2Nt]Nj`  
  5 1015 其他货币资金 other monetary capital ?k7/`g U  
  9 1101 交易性金融资产 transaction monetary assets HjF'~n  
  11 1121 应收票据 notes receivable =B{$U~}  
  12 1122 应收账款 Account receivable G}hkr  
  13 1123 预付账款 account prepaid |sZ9 /G7  
  14 1131 应收股利 dividend receivable ])ZJ1QL1  
  15 1132 应收利息 accrued interest receivable :-'ri  Ry  
  21 1231 其他应收款 accounts receivable-others fS$Yl~-m?  
  22 1241 坏账准备 had debts reserve MvjwP?J]  
  28 1401 材料采购 procurement of materials $MVeMgPa  
  29 1402 在途物资 materials in transit qaSv]k.  
  30 1403 原材料 raw materials &WWO13\qd  
  32 1406 库存商品 commodity stocks v_ F?x!  
  33 1407 发出商品 goods in transit M+&eh*:z:  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles apWrcaj  
  42 1461 存货跌价准备 reserve against stock price declining vR.6^q  
  43 1501 待摊费用 fees to be apportioned 8w@jUGsc  
  45 1521 持有至到期投资 hold investment due GMp'KEQQ  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve H(ftOd.y  
  47 1523 可供出售金融资产 financial assets available for sale k}a!lI:  
  48 1524 长期股权投资 long-term stock ownership investment vH\nL>r  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve + +RmaZ  
  50 1526 投资性房地产 investment real eastate <h>fip3o  
  51 1531 长期应收款 long-term account receivable GISI8W^  
  52 1541 未实现融资收益 unrealized financing income 1~iBzPU2  
  54 1601 固定资产 permanent assets { dx yBDK  
  55 1602 累计折旧 accumulated depreciation )UU6\2^  
  56 1603 固定资产减值准备permanent assets reduction reserve K0!#l Br  
  57 1604 在建工程 construction in process I3=Sc^zz&V  
  58 1605 工程物资 engineer material 9(Xch2tpO!  
  59 1606 固定资产清理 disposal of fixed assets 7^}Z %c  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing (YH{%8 Z0  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing eMMiSO!3  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture z&G3&?Z  
  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 !{=%l+^.  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture i*rv_G|(Zj  
  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 si4=C  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation  [ ^ \)  
  67 1701 无形资产 intangible assets us *l+Jw,m  
  68 1702 累计摊销 accumulated amortization /]58:euR  
  69 1703 无形资产减值准备 intangible assets reduction reserve Yy;1N{dbT  
  70 1711 商誉 business reputation ]V7hl#VO  
  71 1801 长期待摊费用 long-term deferred expenses dufHd  
  72 1811 递延所得税资产 deferred income tax assets KD<`-b)7<  
  73 1901 待处理财产损溢 waiting assets profit and loss 7`n8 OR4  
  二、负债类 debt group vb2O4%7tw  
  74 2001 短期借款 short-term loan y,eoTmaI  
  81 2101 交易性金融负债 transaction financial liabilities T{2//$T?  
  83 2201 应付票据 notes payable  sSb&r  
  84 2202 应付账款 account payable t#Yh!L6>  
  85 2205 预收账款 item received in advance Z19y5?uR  
  86 2211 应付职工薪酬 employee pay payable \FX3=WW  
  87 2221 应交税费 tax payable f*f9:xUY  
  88 2231 应付股利 dividend payable 3gXUfv2ID  
  89 2232 应付利息 interest payable Z?[J_[ZtR3  
  90 2241 其他应付款 other account payable $w}aX0dK&  
  97 2401 预提费用 withholding expenses ;{u#~d}  
  98 2411 预计负债 estimated liabilities ,tc]E45  
  99 2501 递延收益 deferred income "[Lp -4A\  
  100 2601 长期借款 money borrowed for long term 9GOyVKUv  
  101 2602 长期债券 long-term bond s0'U[]  
  106 2801 长期应付款 long-term account payable : .eS|  
  107 2802 未确认融资费用 unacknowledged financial charges Hd}t=6  
  108 2811 专项应付款 special accounts payable BU .G~ 0  
  109 2901 递延所得税负债 deferred income tax liabilities h v+i{Z9!]  
  三、共同类 TV2:5@33  
  112 3101 衍生工具 derivative tool uB9+E%jOdQ  
  113 3201 套期工具 arbitrage tool hIHO a  
  114 3202 被套期项目 arbitrage project ?AH<y/i<Y  
  四、所有者权益类  +PD 5pr  
  115 4001 实收资本 paid-up capital 35\0g&  
  116 4002 资本公积 contributed surplus Qx#)c%v \\  
  117 4101 盈余公积 earned surplus r!=VV!XZ  
  119 4103 本年利润 profit for the current year je0 ?iovY  
  120 4104 利润分配 allocation of profits jF0BWPL  
  121 4201 库存股 treasury stock *Fs^T^ ?r  
  五、成本类 L^Af3]]2  
  122 5001 生产成本 production cost S!c@6&XJm?  
  123 5101 制造费用 cost of production cA^7}}?e  
  124 5201 劳务成本 service cost $a]dxRkz  
  125 5301 研发支出 research and development expenditures e6/} M3B  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor qTex\qP  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor @J)vuG S  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor qd;f]ndo  
  六、损益类 9]9(o  
  129 6001 主营业务收入 main business income j|w+=A1  
  130 6011 利息收入 金融共用​ interest income financial sharing Y`RfE  
  135 6051 其他业务收入 other business income 3`I_  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance +{*&I DW  
  137 6101 公允价值变动损益 sound value flexible loss and profit YLr2j 7  
  138 6111 投资收益 income on investment Z/;SR""wa  
  142 6301 营业外收入 nonrevenue receipt m/h0J03'T  
  143 6401 主营业务成本 main business cost !pXz-hxKT  
  144 6402 其他业务支出 other business expense "d\8OOU  
  145 6405 营业税金及附加 business tariff and annex %?y` _~G  
  146 6411 利息支出 金融共用 interest expense financial sharing S]{Z_|h*j  
  155 6601 销售费用 marketing cost hWJc A.A  
  156 6602 管理费用 managing cost p5hP}Z4r  
  157 6603 财务费用 financial cost 8t"DQ Y-R  
  158 6604 勘探费用 exploration expense r3)t5P*_  
  159 6701 资产减值损失 loss from asset devaluation MS)bhZvO  
  160 6711 营业外支出 nonoperating expense W>49,A,q  
  161 6801 所得税 income tax P$yJA7]j;%  
  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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