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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 &k : |  
  1 1001 库存现金 cash on hand ?ew^%1!W.  
  2 1002 银行存款 bank deposit KC8A22  
  5 1015 其他货币资金 other monetary capital fN8A'p[  
  9 1101 交易性金融资产 transaction monetary assets Y:*mAv;&  
  11 1121 应收票据 notes receivable VY~WkSi[<  
  12 1122 应收账款 Account receivable #r:J,D6*  
  13 1123 预付账款 account prepaid Njz,y}\  
  14 1131 应收股利 dividend receivable a,lH6lDk  
  15 1132 应收利息 accrued interest receivable *R1x^t+)  
  21 1231 其他应收款 accounts receivable-others KJcdX9x  
  22 1241 坏账准备 had debts reserve ^'v6 ,*:4  
  28 1401 材料采购 procurement of materials H\^5>ccU>V  
  29 1402 在途物资 materials in transit kc/h]B  
  30 1403 原材料 raw materials )p12SGR5  
  32 1406 库存商品 commodity stocks +z(" 'Cv  
  33 1407 发出商品 goods in transit q:1 1XPP  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Gash 3}+  
  42 1461 存货跌价准备 reserve against stock price declining <fs2;  
  43 1501 待摊费用 fees to be apportioned e`#Gq0}8  
  45 1521 持有至到期投资 hold investment due |w /txn8G|  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve BniFEW:<  
  47 1523 可供出售金融资产 financial assets available for sale 3)42EM'9(  
  48 1524 长期股权投资 long-term stock ownership investment jwAO{.}T1r  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve +apIp(E+  
  50 1526 投资性房地产 investment real eastate G}D?+MWY  
  51 1531 长期应收款 long-term account receivable #BlH)Cv  
  52 1541 未实现融资收益 unrealized financing income Odw SNG  
  54 1601 固定资产 permanent assets }wj*^>*  
  55 1602 累计折旧 accumulated depreciation  /=[M  
  56 1603 固定资产减值准备permanent assets reduction reserve  6~$ <  
  57 1604 在建工程 construction in process HRx#}hN?+  
  58 1605 工程物资 engineer material ^/Gjk  
  59 1606 固定资产清理 disposal of fixed assets nGX~G^mZ  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ;@v7AF6Hq  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing b^hCm`2w*  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Z2*hQ`eE  
  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 ^b>E_u  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Nk}Hvg*(  
  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 '>'h7F=tY  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation :Q$3P+6a  
  67 1701 无形资产 intangible assets 69yTGUG3  
  68 1702 累计摊销 accumulated amortization K<Ct  
  69 1703 无形资产减值准备 intangible assets reduction reserve q2gc.]K \  
  70 1711 商誉 business reputation De:w(Rm  
  71 1801 长期待摊费用 long-term deferred expenses v`beql  
  72 1811 递延所得税资产 deferred income tax assets uvD 6uIW<  
  73 1901 待处理财产损溢 waiting assets profit and loss t$Irr*  
  二、负债类 debt group Yn1U@!  
  74 2001 短期借款 short-term loan Mt@K01MI%  
  81 2101 交易性金融负债 transaction financial liabilities hTVN`9h7  
  83 2201 应付票据 notes payable y^M'&@F  
  84 2202 应付账款 account payable  w8FZXL  
  85 2205 预收账款 item received in advance R&PQ[Xc  
  86 2211 应付职工薪酬 employee pay payable }})4S;j  
  87 2221 应交税费 tax payable >2$Ehw:K^  
  88 2231 应付股利 dividend payable :CK,(?t  
  89 2232 应付利息 interest payable +".&A#wU  
  90 2241 其他应付款 other account payable Zd~s5  
  97 2401 预提费用 withholding expenses iP' }eQn]c  
  98 2411 预计负债 estimated liabilities 1`2lTkg  
  99 2501 递延收益 deferred income =7Tbu'O;  
  100 2601 长期借款 money borrowed for long term ;CAB.aB~  
  101 2602 长期债券 long-term bond *p.ELI1IC  
  106 2801 长期应付款 long-term account payable s8eiq`6\H}  
  107 2802 未确认融资费用 unacknowledged financial charges u!L8Sv  
  108 2811 专项应付款 special accounts payable vc^PXjX  
  109 2901 递延所得税负债 deferred income tax liabilities &[RC4^;\V  
  三、共同类 ]e?*7T]  
  112 3101 衍生工具 derivative tool ?7a< V+V:  
  113 3201 套期工具 arbitrage tool 8'g/WZY~~  
  114 3202 被套期项目 arbitrage project "lN<v=  
  四、所有者权益类 ]*zF#Voc  
  115 4001 实收资本 paid-up capital |U7{!yy%MF  
  116 4002 资本公积 contributed surplus O@E&lP6  
  117 4101 盈余公积 earned surplus 66Hu<3X P  
  119 4103 本年利润 profit for the current year :nZ*x=aq  
  120 4104 利润分配 allocation of profits BKvF,f/g  
  121 4201 库存股 treasury stock hc0VS3 k)  
  五、成本类 _Q.3X[88C  
  122 5001 生产成本 production cost Hyee#fB  
  123 5101 制造费用 cost of production UK& E#i  
  124 5201 劳务成本 service cost X]y3~|K  
  125 5301 研发支出 research and development expenditures ,FBF;zED  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor `I m;@_J  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor JmN;v|wF:c  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor -t*C-C'"|  
  六、损益类 - *yj[?6  
  129 6001 主营业务收入 main business income Tb{,WUJg2  
  130 6011 利息收入 金融共用​ interest income financial sharing A9lqVMp64  
  135 6051 其他业务收入 other business income vO4 &ZQ>6  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance DO( /,A<{8  
  137 6101 公允价值变动损益 sound value flexible loss and profit )]qFI"B7  
  138 6111 投资收益 income on investment D-,sF8{ i  
  142 6301 营业外收入 nonrevenue receipt \19XDqf8  
  143 6401 主营业务成本 main business cost ?pQ, 5+8  
  144 6402 其他业务支出 other business expense Th,2gX9  
  145 6405 营业税金及附加 business tariff and annex >u4uV8S   
  146 6411 利息支出 金融共用 interest expense financial sharing t.knYO)  
  155 6601 销售费用 marketing cost v8pUt\m"  
  156 6602 管理费用 managing cost \vm'D'9  
  157 6603 财务费用 financial cost &BE[=& |  
  158 6604 勘探费用 exploration expense qRB%G<H  
  159 6701 资产减值损失 loss from asset devaluation NPS=?5p>  
  160 6711 营业外支出 nonoperating expense CT"0"~~  
  161 6801 所得税 income tax 4] DmgOru%  
  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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