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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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离线小飞兔
 

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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 L`tr7EEr  
  1 1001 库存现金 cash on hand :<!a.%=  
  2 1002 银行存款 bank deposit }H\wed]F/  
  5 1015 其他货币资金 other monetary capital ]~GwZB'M  
  9 1101 交易性金融资产 transaction monetary assets 3N[t2Y1r  
  11 1121 应收票据 notes receivable ~CQsv `  
  12 1122 应收账款 Account receivable 3D(/k%;)  
  13 1123 预付账款 account prepaid )Z,O*u*  
  14 1131 应收股利 dividend receivable 7gNJ}pLDx  
  15 1132 应收利息 accrued interest receivable X`ee}C.D_  
  21 1231 其他应收款 accounts receivable-others EH=[!iW;  
  22 1241 坏账准备 had debts reserve P|l62!m<   
  28 1401 材料采购 procurement of materials Etj@wy/E  
  29 1402 在途物资 materials in transit 9aH V~5  
  30 1403 原材料 raw materials srLXwoN[  
  32 1406 库存商品 commodity stocks nd}[X[ay  
  33 1407 发出商品 goods in transit jEo)#j];`<  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles M2l0x @|  
  42 1461 存货跌价准备 reserve against stock price declining 9'Le}`Gf  
  43 1501 待摊费用 fees to be apportioned W9+H /T7!  
  45 1521 持有至到期投资 hold investment due fp^{612O?  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve TgoaEufS<  
  47 1523 可供出售金融资产 financial assets available for sale Op0n.\>   
  48 1524 长期股权投资 long-term stock ownership investment N2#Wyt8MC  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve b bCH(fYbu  
  50 1526 投资性房地产 investment real eastate xf% _HMKc  
  51 1531 长期应收款 long-term account receivable rO[c m}  
  52 1541 未实现融资收益 unrealized financing income @y ] ek/  
  54 1601 固定资产 permanent assets 8iA[w-Pv  
  55 1602 累计折旧 accumulated depreciation 98'/ yZ  
  56 1603 固定资产减值准备permanent assets reduction reserve \,&,Q  
  57 1604 在建工程 construction in process <Nw qt[.  
  58 1605 工程物资 engineer material mSdByT+dG  
  59 1606 固定资产清理 disposal of fixed assets % Ya%R@b}  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing qQ6rF nA  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 4z%::?  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture \MI2^J N  
  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 G9v'a&  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture tpPP5C{  
  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 $lVR6|n  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation VokIc&!Uz  
  67 1701 无形资产 intangible assets 4} .PQ{  
  68 1702 累计摊销 accumulated amortization /<C}v~r  
  69 1703 无形资产减值准备 intangible assets reduction reserve -Y>,\VEK  
  70 1711 商誉 business reputation xP/ ?E  
  71 1801 长期待摊费用 long-term deferred expenses # 0kVhx7%  
  72 1811 递延所得税资产 deferred income tax assets  S1$lNB  
  73 1901 待处理财产损溢 waiting assets profit and loss MD|T4PPz,}  
  二、负债类 debt group C-)mP- |8  
  74 2001 短期借款 short-term loan ad)jw:n  
  81 2101 交易性金融负债 transaction financial liabilities /~~A2.=.  
  83 2201 应付票据 notes payable . ,h>2;f  
  84 2202 应付账款 account payable 2i0 .x  
  85 2205 预收账款 item received in advance Cf s2tN  
  86 2211 应付职工薪酬 employee pay payable @I"&k!e<2  
  87 2221 应交税费 tax payable X<8?>#  
  88 2231 应付股利 dividend payable WoV"&9y  
  89 2232 应付利息 interest payable RW-) ({  
  90 2241 其他应付款 other account payable "%peYNZ&%  
  97 2401 预提费用 withholding expenses R`5g#  
  98 2411 预计负债 estimated liabilities z][hlDv\j  
  99 2501 递延收益 deferred income u}r>?/V!  
  100 2601 长期借款 money borrowed for long term FP=up#zl  
  101 2602 长期债券 long-term bond %plu]^Vy  
  106 2801 长期应付款 long-term account payable k I?+\k\V`  
  107 2802 未确认融资费用 unacknowledged financial charges / <C{$Gu  
  108 2811 专项应付款 special accounts payable 7F5v-/  
  109 2901 递延所得税负债 deferred income tax liabilities baQORU=X  
  三、共同类 \+M6R<Qw  
  112 3101 衍生工具 derivative tool ~ k"r  
  113 3201 套期工具 arbitrage tool %8O1sF  
  114 3202 被套期项目 arbitrage project _sqj~|K  
  四、所有者权益类 }]#&U/z  
  115 4001 实收资本 paid-up capital y`,;m#frT  
  116 4002 资本公积 contributed surplus R?t_tmKXC!  
  117 4101 盈余公积 earned surplus y#T.w0*  
  119 4103 本年利润 profit for the current year 'GI| t  
  120 4104 利润分配 allocation of profits \E(^<Af  
  121 4201 库存股 treasury stock NiH =T  
  五、成本类 y'5`Uo?\",  
  122 5001 生产成本 production cost TTa$wiW7'  
  123 5101 制造费用 cost of production K<rv |bJ  
  124 5201 劳务成本 service cost 57wHo[CJ  
  125 5301 研发支出 research and development expenditures n 1U!od  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 6& (bL<8b  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor l"zA~W/  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ;9CbioO  
  六、损益类 q4#$ca[_ak  
  129 6001 主营业务收入 main business income ,&~-Sq) ~  
  130 6011 利息收入 金融共用​ interest income financial sharing ) 2 lB  
  135 6051 其他业务收入 other business income skm~~JM^  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance J`]9 n>G  
  137 6101 公允价值变动损益 sound value flexible loss and profit 1=Kt.tuf  
  138 6111 投资收益 income on investment 2YDD`:R  
  142 6301 营业外收入 nonrevenue receipt pwH*&YU  
  143 6401 主营业务成本 main business cost KpBOmXE  
  144 6402 其他业务支出 other business expense N~uc%wO A  
  145 6405 营业税金及附加 business tariff and annex #iKPp0`K*  
  146 6411 利息支出 金融共用 interest expense financial sharing " Tk,  
  155 6601 销售费用 marketing cost Kf-XL ),3l  
  156 6602 管理费用 managing cost sWmqx$  
  157 6603 财务费用 financial cost sYhHh$mwA  
  158 6604 勘探费用 exploration expense q`'m:{8  
  159 6701 资产减值损失 loss from asset devaluation Ay7PU  
  160 6711 营业外支出 nonoperating expense KE.O>M ,I.  
  161 6801 所得税 income tax ppo.#p0w  
  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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