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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 N6cf`xye  
  1 1001 库存现金 cash on hand rK)So#'  
  2 1002 银行存款 bank deposit Ul^/Dh  
  5 1015 其他货币资金 other monetary capital _xI'p6C  
  9 1101 交易性金融资产 transaction monetary assets Hhr/o~?;}#  
  11 1121 应收票据 notes receivable {\ P$5O{%  
  12 1122 应收账款 Account receivable apF!@O^}y  
  13 1123 预付账款 account prepaid Yb%H9A  
  14 1131 应收股利 dividend receivable gH Q[D|zu  
  15 1132 应收利息 accrued interest receivable LVq3 R 8A  
  21 1231 其他应收款 accounts receivable-others C&bw1`XJf  
  22 1241 坏账准备 had debts reserve TOn{o}Y B  
  28 1401 材料采购 procurement of materials Gbw cbfH  
  29 1402 在途物资 materials in transit } Ga@bY6  
  30 1403 原材料 raw materials rhMsZ={M  
  32 1406 库存商品 commodity stocks ED"@!M`1  
  33 1407 发出商品 goods in transit ^HLi1w|  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles :7D&=n)  
  42 1461 存货跌价准备 reserve against stock price declining 6%JKY+n^  
  43 1501 待摊费用 fees to be apportioned 4wX{N   
  45 1521 持有至到期投资 hold investment due O4$ra;UM`  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve Z%D*2wm4  
  47 1523 可供出售金融资产 financial assets available for sale v{i'o4  
  48 1524 长期股权投资 long-term stock ownership investment Pqo _ +fL+  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve r7c(/P^$G  
  50 1526 投资性房地产 investment real eastate >"f,'S5*  
  51 1531 长期应收款 long-term account receivable (BVLlOo?J  
  52 1541 未实现融资收益 unrealized financing income \bCm]w R  
  54 1601 固定资产 permanent assets pB@8b$8(Z  
  55 1602 累计折旧 accumulated depreciation j.uN`cU!  
  56 1603 固定资产减值准备permanent assets reduction reserve $B7<1{<=W  
  57 1604 在建工程 construction in process @(JcM=  
  58 1605 工程物资 engineer material sD1L P  
  59 1606 固定资产清理 disposal of fixed assets HD IB GG~  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing [Oxmg?W  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing !X(Lvt/   
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture xoTS?7  
  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 mk~i (Ee  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture `FH Hh  
  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 Lt8chNi [  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ;j-@ $j  
  67 1701 无形资产 intangible assets X, <&#l  
  68 1702 累计摊销 accumulated amortization ZO2u[HSO>  
  69 1703 无形资产减值准备 intangible assets reduction reserve j?i Ur2  
  70 1711 商誉 business reputation TgSU}Mf)a  
  71 1801 长期待摊费用 long-term deferred expenses 9qI UBHe  
  72 1811 递延所得税资产 deferred income tax assets c ^G\w+_  
  73 1901 待处理财产损溢 waiting assets profit and loss &0K; Vr~D  
  二、负债类 debt group 30*^ER O  
  74 2001 短期借款 short-term loan 9U>ID{  
  81 2101 交易性金融负债 transaction financial liabilities Nv,[E+a2  
  83 2201 应付票据 notes payable O_ nk8  
  84 2202 应付账款 account payable |VB}Kv  
  85 2205 预收账款 item received in advance DifRpj I-0  
  86 2211 应付职工薪酬 employee pay payable F 71  
  87 2221 应交税费 tax payable *DLv$/(0  
  88 2231 应付股利 dividend payable jC*(ZF1B  
  89 2232 应付利息 interest payable SIKy8?Fn  
  90 2241 其他应付款 other account payable n!|K#  
  97 2401 预提费用 withholding expenses g (33h2"  
  98 2411 预计负债 estimated liabilities >@[`,  
  99 2501 递延收益 deferred income Y$--Hp4   
  100 2601 长期借款 money borrowed for long term KunK.m  
  101 2602 长期债券 long-term bond *;7&  
  106 2801 长期应付款 long-term account payable u'd+:uH  
  107 2802 未确认融资费用 unacknowledged financial charges 5>t&)g  
  108 2811 专项应付款 special accounts payable xB68RQe)  
  109 2901 递延所得税负债 deferred income tax liabilities VBF3N5 ;W  
  三、共同类 (s %T1 8  
  112 3101 衍生工具 derivative tool UIvTC S  
  113 3201 套期工具 arbitrage tool +e)So+.W  
  114 3202 被套期项目 arbitrage project -3/:Dk`3  
  四、所有者权益类 { Y|h;@j$  
  115 4001 实收资本 paid-up capital k)'hNk"x  
  116 4002 资本公积 contributed surplus Ig'Y]%Z0  
  117 4101 盈余公积 earned surplus [zm&}$nnN  
  119 4103 本年利润 profit for the current year yrdJX  
  120 4104 利润分配 allocation of profits X8ev uN  
  121 4201 库存股 treasury stock @?!/Pl49R  
  五、成本类 D=mU!rjr1  
  122 5001 生产成本 production cost -3qB ,KT  
  123 5101 制造费用 cost of production 6.6~w\fR8  
  124 5201 劳务成本 service cost ,yWTk ql  
  125 5301 研发支出 research and development expenditures ::dLOf8o  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor h76#HUBr!  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor CJJ 1aM  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor c#OZ=`  
  六、损益类 C:hfI;*7  
  129 6001 主营业务收入 main business income M`FsKK`  
  130 6011 利息收入 金融共用​ interest income financial sharing F] +t/  
  135 6051 其他业务收入 other business income :)c >5  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 022YuqL<v  
  137 6101 公允价值变动损益 sound value flexible loss and profit MKJ9PcVi  
  138 6111 投资收益 income on investment ,vrdtL  
  142 6301 营业外收入 nonrevenue receipt $9y]>R  
  143 6401 主营业务成本 main business cost $ &qB,>5=X  
  144 6402 其他业务支出 other business expense w(J-[t118  
  145 6405 营业税金及附加 business tariff and annex +IuV8XT2(  
  146 6411 利息支出 金融共用 interest expense financial sharing s C e7ni  
  155 6601 销售费用 marketing cost BgA\l+  
  156 6602 管理费用 managing cost ba% [!  
  157 6603 财务费用 financial cost u z ` H  
  158 6604 勘探费用 exploration expense 394u']M  
  159 6701 资产减值损失 loss from asset devaluation RoxzCFsI\  
  160 6711 营业外支出 nonoperating expense LOX[h$  
  161 6801 所得税 income tax Bo`fy/x#  
  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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