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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 /y}"M  
  1 1001 库存现金 cash on hand -PNi^ K_  
  2 1002 银行存款 bank deposit vU=9ydAj?  
  5 1015 其他货币资金 other monetary capital 2v0!` &?M{  
  9 1101 交易性金融资产 transaction monetary assets z]^+^c_  
  11 1121 应收票据 notes receivable c |>=S)|  
  12 1122 应收账款 Account receivable di~]HUZh)  
  13 1123 预付账款 account prepaid c_ La^HS  
  14 1131 应收股利 dividend receivable s|Z:}W?{  
  15 1132 应收利息 accrued interest receivable ' |&> /dyq  
  21 1231 其他应收款 accounts receivable-others OF c\fW#  
  22 1241 坏账准备 had debts reserve *IC^IC:  
  28 1401 材料采购 procurement of materials s}6+8fE"  
  29 1402 在途物资 materials in transit PJzc=XPU  
  30 1403 原材料 raw materials q@(1Yivk  
  32 1406 库存商品 commodity stocks o^3FL||P#r  
  33 1407 发出商品 goods in transit \)ip>{WG  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles yL0f1nS  
  42 1461 存货跌价准备 reserve against stock price declining "\e:h| .G  
  43 1501 待摊费用 fees to be apportioned HF"Eys  
  45 1521 持有至到期投资 hold investment due QE|`&~sme  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve !c%  
  47 1523 可供出售金融资产 financial assets available for sale Vy__b=ti?  
  48 1524 长期股权投资 long-term stock ownership investment \tY"BC4.  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve >lrhHU  
  50 1526 投资性房地产 investment real eastate u*2fP]n  
  51 1531 长期应收款 long-term account receivable '"y}# h__T  
  52 1541 未实现融资收益 unrealized financing income nqT>qS[Z  
  54 1601 固定资产 permanent assets a6%@d_A  
  55 1602 累计折旧 accumulated depreciation S}[l*7  
  56 1603 固定资产减值准备permanent assets reduction reserve 5iVQc-m&  
  57 1604 在建工程 construction in process m6^ 5S  
  58 1605 工程物资 engineer material |^R*4;Phe  
  59 1606 固定资产清理 disposal of fixed assets \K;op2  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 4'',6KJ@  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing `ncNEHh7K  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 6^)rv-L~5y  
  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 hk%k(^ekU]  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 6B0# 4Qrv  
  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 `Oq M8U @  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation %}P4kEY  
  67 1701 无形资产 intangible assets iv*V#J>  
  68 1702 累计摊销 accumulated amortization owvS/"@  
  69 1703 无形资产减值准备 intangible assets reduction reserve Ojq]HM6f  
  70 1711 商誉 business reputation 7h%4]  
  71 1801 长期待摊费用 long-term deferred expenses K UKACUL  
  72 1811 递延所得税资产 deferred income tax assets #)o7"PW:  
  73 1901 待处理财产损溢 waiting assets profit and loss i31<].|kA*  
  二、负债类 debt group e+.\pe\  
  74 2001 短期借款 short-term loan K/txD20 O|  
  81 2101 交易性金融负债 transaction financial liabilities \q "N/$5{f  
  83 2201 应付票据 notes payable RT^v:paNT2  
  84 2202 应付账款 account payable u)a'  
  85 2205 预收账款 item received in advance {^#2=`:)O  
  86 2211 应付职工薪酬 employee pay payable fiVHRSX60  
  87 2221 应交税费 tax payable qz!Ph5 (  
  88 2231 应付股利 dividend payable yhpz5[AuO  
  89 2232 应付利息 interest payable "xe=N  
  90 2241 其他应付款 other account payable ` J]xP$)  
  97 2401 预提费用 withholding expenses Z<U>A   
  98 2411 预计负债 estimated liabilities S,''>`w  
  99 2501 递延收益 deferred income E V2  )  
  100 2601 长期借款 money borrowed for long term d H? ScXM=  
  101 2602 长期债券 long-term bond T dk ,&8  
  106 2801 长期应付款 long-term account payable |S&5es-yW  
  107 2802 未确认融资费用 unacknowledged financial charges <_Eg?ePW#  
  108 2811 专项应付款 special accounts payable 9xFO]Y"  
  109 2901 递延所得税负债 deferred income tax liabilities [84F0 9HU  
  三、共同类 +f>cxA  
  112 3101 衍生工具 derivative tool Kc #|Z  
  113 3201 套期工具 arbitrage tool WkP +r9rT  
  114 3202 被套期项目 arbitrage project )55\4<ty  
  四、所有者权益类 N>|XS ,  
  115 4001 实收资本 paid-up capital +pf5\#l?  
  116 4002 资本公积 contributed surplus H6K`\8/SeN  
  117 4101 盈余公积 earned surplus ]E3 <UR  
  119 4103 本年利润 profit for the current year /*$hx@ih  
  120 4104 利润分配 allocation of profits ujr(K=E  
  121 4201 库存股 treasury stock ['q&@_d7  
  五、成本类 }^-<k0A4?  
  122 5001 生产成本 production cost c)}2K0  
  123 5101 制造费用 cost of production xyA-P& N  
  124 5201 劳务成本 service cost ibp zeuUl  
  125 5301 研发支出 research and development expenditures Hp Vjee  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor LOvHkk@+  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor EpYy3^5d  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor HfB@vw^  
  六、损益类 jjzA .8?(7  
  129 6001 主营业务收入 main business income g5Z#xszj+  
  130 6011 利息收入 金融共用​ interest income financial sharing >?lOE -}^  
  135 6051 其他业务收入 other business income nXA\|c0  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ~+G#n"Pn  
  137 6101 公允价值变动损益 sound value flexible loss and profit c~=B0K-  
  138 6111 投资收益 income on investment 8X$LC  
  142 6301 营业外收入 nonrevenue receipt eq[Et +  
  143 6401 主营业务成本 main business cost pI.+"Hz  
  144 6402 其他业务支出 other business expense V Z y4_v=  
  145 6405 营业税金及附加 business tariff and annex   d$W  
  146 6411 利息支出 金融共用 interest expense financial sharing G8Z4J7^  
  155 6601 销售费用 marketing cost lFSe?X^  
  156 6602 管理费用 managing cost e:w &(is  
  157 6603 财务费用 financial cost UPiW7 3Nu  
  158 6604 勘探费用 exploration expense EW<kI+0D  
  159 6701 资产减值损失 loss from asset devaluation 2xwlKmI N  
  160 6711 营业外支出 nonoperating expense &?,6~qm[  
  161 6801 所得税 income tax 0aI;\D*Ts  
  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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