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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 kI'A` /B l  
  1 1001 库存现金 cash on hand M::iU_  
  2 1002 银行存款 bank deposit h'x~"k1  
  5 1015 其他货币资金 other monetary capital PpRO7(<cD  
  9 1101 交易性金融资产 transaction monetary assets 9%qMZP0]  
  11 1121 应收票据 notes receivable SA1/ U  
  12 1122 应收账款 Account receivable ,Tl5@RN  
  13 1123 预付账款 account prepaid GvOAs-$  
  14 1131 应收股利 dividend receivable Fc~w`~tv  
  15 1132 应收利息 accrued interest receivable jZ!JX mVV  
  21 1231 其他应收款 accounts receivable-others ,9qB}HG  
  22 1241 坏账准备 had debts reserve m4wTg 8LJ  
  28 1401 材料采购 procurement of materials Ol9 fwd  
  29 1402 在途物资 materials in transit RKkI/Z0  
  30 1403 原材料 raw materials %6'D!H?d  
  32 1406 库存商品 commodity stocks J#DcT@  
  33 1407 发出商品 goods in transit A*~1Uz\t  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles g4~qc I=a  
  42 1461 存货跌价准备 reserve against stock price declining ..!-)q'?  
  43 1501 待摊费用 fees to be apportioned ef;L|b%pp  
  45 1521 持有至到期投资 hold investment due :(`>bY  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve jSYg\ Z5!  
  47 1523 可供出售金融资产 financial assets available for sale ] <3?=$  
  48 1524 长期股权投资 long-term stock ownership investment q'U5QyuC  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve +[ /r ^C  
  50 1526 投资性房地产 investment real eastate X); Zm7  
  51 1531 长期应收款 long-term account receivable A'1AU:d  
  52 1541 未实现融资收益 unrealized financing income ^u!Tyb8Dk  
  54 1601 固定资产 permanent assets O + & xb  
  55 1602 累计折旧 accumulated depreciation 1cBhcYv"  
  56 1603 固定资产减值准备permanent assets reduction reserve M%s$F@  
  57 1604 在建工程 construction in process TrU@mYnE  
  58 1605 工程物资 engineer material oQnk+>}%  
  59 1606 固定资产清理 disposal of fixed assets \_AEuz3 F  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing _-J@$d%  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing }~r6>7I  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture s;7qNwYO  
  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 F ^t?*   
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture q)ql]i H  
  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 uyt-q|83=  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation {IHK<aW  
  67 1701 无形资产 intangible assets "%Ana=cc  
  68 1702 累计摊销 accumulated amortization l\;mP. !  
  69 1703 无形资产减值准备 intangible assets reduction reserve ?_>^<1I1  
  70 1711 商誉 business reputation <>i+R#u{  
  71 1801 长期待摊费用 long-term deferred expenses Df~p 'N-$  
  72 1811 递延所得税资产 deferred income tax assets 4<< bk_7'  
  73 1901 待处理财产损溢 waiting assets profit and loss 7b,,%rUd  
  二、负债类 debt group #S%Y; ilq  
  74 2001 短期借款 short-term loan G+ v, Hi1  
  81 2101 交易性金融负债 transaction financial liabilities $>ZP%~O  
  83 2201 应付票据 notes payable +c8AbEewg  
  84 2202 应付账款 account payable QlYs7zZ  
  85 2205 预收账款 item received in advance p_qm}zp  
  86 2211 应付职工薪酬 employee pay payable 5f'g 3'  
  87 2221 应交税费 tax payable YB B$uGA  
  88 2231 应付股利 dividend payable rk,1am:cg  
  89 2232 应付利息 interest payable O+p-1 C$\  
  90 2241 其他应付款 other account payable eSX[J6  
  97 2401 预提费用 withholding expenses 04PoBv~g  
  98 2411 预计负债 estimated liabilities U+PCvl=x  
  99 2501 递延收益 deferred income ;xO=Yhc+  
  100 2601 长期借款 money borrowed for long term ~8xh0TSi  
  101 2602 长期债券 long-term bond 2Uv3_i<  
  106 2801 长期应付款 long-term account payable ,0uo&/Y4L  
  107 2802 未确认融资费用 unacknowledged financial charges s"' ,370  
  108 2811 专项应付款 special accounts payable gO:Z6}3vM  
  109 2901 递延所得税负债 deferred income tax liabilities 2PR7M. V 7  
  三、共同类 *rn]/w8ZW  
  112 3101 衍生工具 derivative tool D<bU~Gd,P  
  113 3201 套期工具 arbitrage tool 0L0Jc,(F+  
  114 3202 被套期项目 arbitrage project HIX=MprL<  
  四、所有者权益类  =Etwa  
  115 4001 实收资本 paid-up capital |3, yq^2  
  116 4002 资本公积 contributed surplus nl'J.dJe  
  117 4101 盈余公积 earned surplus }kCn@  
  119 4103 本年利润 profit for the current year S -6"f /  
  120 4104 利润分配 allocation of profits L+L"$  
  121 4201 库存股 treasury stock M*O(+EM  
  五、成本类 ,.oa,sku  
  122 5001 生产成本 production cost UOu6LD/|h  
  123 5101 制造费用 cost of production <DXmZ 1  
  124 5201 劳务成本 service cost G&@-R{i  
  125 5301 研发支出 research and development expenditures +#*&XX5A#?  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Bzu(XQ  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 'je8k7`VA  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 2~M;L&9-  
  六、损益类 u%=bHg  
  129 6001 主营业务收入 main business income J&63Z  
  130 6011 利息收入 金融共用​ interest income financial sharing Eg`R|CF  
  135 6051 其他业务收入 other business income L{2b0Zh'  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance x/%7%_+'  
  137 6101 公允价值变动损益 sound value flexible loss and profit : 'd76pM-  
  138 6111 投资收益 income on investment 6; 5)/q  
  142 6301 营业外收入 nonrevenue receipt m|[\F#+C  
  143 6401 主营业务成本 main business cost } %!FMXe  
  144 6402 其他业务支出 other business expense hGed/Yr  
  145 6405 营业税金及附加 business tariff and annex qSEB}1  
  146 6411 利息支出 金融共用 interest expense financial sharing N b3I%r  
  155 6601 销售费用 marketing cost !K3i-zY  
  156 6602 管理费用 managing cost NV8]#b  
  157 6603 财务费用 financial cost V< i<0E  
  158 6604 勘探费用 exploration expense 5ys #L&q'Z  
  159 6701 资产减值损失 loss from asset devaluation ^e?$ ]JiA!  
  160 6711 营业外支出 nonoperating expense ezcS[r  
  161 6801 所得税 income tax #D`S  
  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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