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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 TcO@q ]+S  
  1 1001 库存现金 cash on hand A~h.,<+"  
  2 1002 银行存款 bank deposit .IYOtS  
  5 1015 其他货币资金 other monetary capital n #,AZ&  
  9 1101 交易性金融资产 transaction monetary assets "%qGcC8  
  11 1121 应收票据 notes receivable I&Yu=v/_  
  12 1122 应收账款 Account receivable z/6kxV89  
  13 1123 预付账款 account prepaid 8'Z9Z*^h#x  
  14 1131 应收股利 dividend receivable jW?.>(  
  15 1132 应收利息 accrued interest receivable VSmshld  
  21 1231 其他应收款 accounts receivable-others 3AX/A+2  
  22 1241 坏账准备 had debts reserve G?'L1g[lc  
  28 1401 材料采购 procurement of materials l: 1Zq_?v;  
  29 1402 在途物资 materials in transit QOy+T6en  
  30 1403 原材料 raw materials t+q:8HNh  
  32 1406 库存商品 commodity stocks oKA8)~Xqou  
  33 1407 发出商品 goods in transit FyZw='D  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles .CQ IN]iD  
  42 1461 存货跌价准备 reserve against stock price declining -]W AB9  
  43 1501 待摊费用 fees to be apportioned *oZBv4Vh   
  45 1521 持有至到期投资 hold investment due #*}4=  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 'WxcA)z0cQ  
  47 1523 可供出售金融资产 financial assets available for sale {xr4CDP  
  48 1524 长期股权投资 long-term stock ownership investment #Rl I([f|&  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve KosAc'/ M  
  50 1526 投资性房地产 investment real eastate (!W:-|[K\  
  51 1531 长期应收款 long-term account receivable ]*ZL>fuD|  
  52 1541 未实现融资收益 unrealized financing income B~caHG1b  
  54 1601 固定资产 permanent assets #^yw!~:{  
  55 1602 累计折旧 accumulated depreciation }y x'U 3  
  56 1603 固定资产减值准备permanent assets reduction reserve VISNmz2P  
  57 1604 在建工程 construction in process ~Q>97%  
  58 1605 工程物资 engineer material Ol{)U;, `  
  59 1606 固定资产清理 disposal of fixed assets A4Q8^^byY  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing g[q1P:I@W  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing  x)THeH@  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture My,ki:V?g6  
  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 oizD: |  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture GT|=Apnwr%  
  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 >9uDY+70I3  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 9~ K 1+%!  
  67 1701 无形资产 intangible assets ;W'y^jp]"  
  68 1702 累计摊销 accumulated amortization /".+OpL  
  69 1703 无形资产减值准备 intangible assets reduction reserve v?-pAA)ht  
  70 1711 商誉 business reputation cqRIi~`  
  71 1801 长期待摊费用 long-term deferred expenses 2/E3~X7  
  72 1811 递延所得税资产 deferred income tax assets ~ NK w }6  
  73 1901 待处理财产损溢 waiting assets profit and loss A^bg*t,  
  二、负债类 debt group V78QV3  
  74 2001 短期借款 short-term loan C8-4 m68"  
  81 2101 交易性金融负债 transaction financial liabilities 'fy1'^VPAV  
  83 2201 应付票据 notes payable k .KN9=o  
  84 2202 应付账款 account payable F?T3fINR  
  85 2205 预收账款 item received in advance st +X~;PX*  
  86 2211 应付职工薪酬 employee pay payable R1 hb-  
  87 2221 应交税费 tax payable kJZBQ<^  
  88 2231 应付股利 dividend payable CP]BSyim'  
  89 2232 应付利息 interest payable C.}Z5BwS  
  90 2241 其他应付款 other account payable `~(KbH=]  
  97 2401 预提费用 withholding expenses >e>Q'g{  
  98 2411 预计负债 estimated liabilities Hh$x8ADf  
  99 2501 递延收益 deferred income ]lXTIej`dy  
  100 2601 长期借款 money borrowed for long term CJ {?9z@$.  
  101 2602 长期债券 long-term bond {y`afuiB  
  106 2801 长期应付款 long-term account payable " <m)Fh;  
  107 2802 未确认融资费用 unacknowledged financial charges CL dLO u"  
  108 2811 专项应付款 special accounts payable ]uWx<aD B  
  109 2901 递延所得税负债 deferred income tax liabilities zX{ [Z  
  三、共同类 .B6$U>>NS^  
  112 3101 衍生工具 derivative tool e7{3:y|]d3  
  113 3201 套期工具 arbitrage tool Z>wg o@z%  
  114 3202 被套期项目 arbitrage project ])7t!<  
  四、所有者权益类 OzA"i y  
  115 4001 实收资本 paid-up capital J 2v=b?NE  
  116 4002 资本公积 contributed surplus !D7/Ja  
  117 4101 盈余公积 earned surplus 0^? 3hK  
  119 4103 本年利润 profit for the current year BYqDC<Fq  
  120 4104 利润分配 allocation of profits '2WYbcU  
  121 4201 库存股 treasury stock kK16+`\+  
  五、成本类 0>)(' Kv  
  122 5001 生产成本 production cost f)({;,q  
  123 5101 制造费用 cost of production 1YTnOiYS1  
  124 5201 劳务成本 service cost S5-}u)XnH  
  125 5301 研发支出 research and development expenditures Yih^ZTf]O?  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor : N>5{  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor CD +,&id  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor E;@` { v  
  六、损益类 :eo2t>zF-<  
  129 6001 主营业务收入 main business income :cnH@:  
  130 6011 利息收入 金融共用​ interest income financial sharing 5 dXC  
  135 6051 其他业务收入 other business income c}U&!R2p{  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance OU]!2[7c  
  137 6101 公允价值变动损益 sound value flexible loss and profit /E2/ 3z  
  138 6111 投资收益 income on investment Y@c! \0e$  
  142 6301 营业外收入 nonrevenue receipt l=Jbuc  
  143 6401 主营业务成本 main business cost #6 e  
  144 6402 其他业务支出 other business expense _W@q %L>  
  145 6405 营业税金及附加 business tariff and annex S =U*is  
  146 6411 利息支出 金融共用 interest expense financial sharing !}9k @=[  
  155 6601 销售费用 marketing cost $"!"=v%B  
  156 6602 管理费用 managing cost %t([  
  157 6603 财务费用 financial cost zb OEF  
  158 6604 勘探费用 exploration expense isLIfE>  
  159 6701 资产减值损失 loss from asset devaluation &y;('w  
  160 6711 营业外支出 nonoperating expense p,* rVz[Y  
  161 6801 所得税 income tax 4l@*x^F  
  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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