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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 !,"G/}'^;  
  1 1001 库存现金 cash on hand #::vMnT  
  2 1002 银行存款 bank deposit *^_!W'T{j  
  5 1015 其他货币资金 other monetary capital _,~zy9{,  
  9 1101 交易性金融资产 transaction monetary assets bf(&N-"A  
  11 1121 应收票据 notes receivable e[!>ezaIY  
  12 1122 应收账款 Account receivable tn1aH +  
  13 1123 预付账款 account prepaid 3Gv i!h7  
  14 1131 应收股利 dividend receivable RfRaWbn  
  15 1132 应收利息 accrued interest receivable oFp&j@`k8j  
  21 1231 其他应收款 accounts receivable-others |p Y0IqO  
  22 1241 坏账准备 had debts reserve KZNyp%q  
  28 1401 材料采购 procurement of materials *[n^6)  
  29 1402 在途物资 materials in transit ,cEcMaJ  
  30 1403 原材料 raw materials DBDfB b  
  32 1406 库存商品 commodity stocks 4/|=0TC;  
  33 1407 发出商品 goods in transit ~!kbB4`WK  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles .`].\Zykf  
  42 1461 存货跌价准备 reserve against stock price declining :g";p. ~=  
  43 1501 待摊费用 fees to be apportioned I),8EEf\  
  45 1521 持有至到期投资 hold investment due ZeZwzH)BD  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 8{u 01\0}  
  47 1523 可供出售金融资产 financial assets available for sale &@-glF5  
  48 1524 长期股权投资 long-term stock ownership investment 0f1#T gX  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve A?zW!'  
  50 1526 投资性房地产 investment real eastate }Jfo(j  
  51 1531 长期应收款 long-term account receivable R&0l4g-4>  
  52 1541 未实现融资收益 unrealized financing income h@d m:=ul  
  54 1601 固定资产 permanent assets (C%'I  
  55 1602 累计折旧 accumulated depreciation swrd  
  56 1603 固定资产减值准备permanent assets reduction reserve ,YTIYG](  
  57 1604 在建工程 construction in process _T$\$v$ {  
  58 1605 工程物资 engineer material +n d yR  
  59 1606 固定资产清理 disposal of fixed assets a{W-+t   
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing V^i3 :'  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ehq6.+l  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture M<M r (z  
  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 +|;IIwo  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture :83" t-O8[  
  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 %ZK}y{u\  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 7SCI_8`  
  67 1701 无形资产 intangible assets sh1()vT  
  68 1702 累计摊销 accumulated amortization  Eqc$*=  
  69 1703 无形资产减值准备 intangible assets reduction reserve *&D=]fG  
  70 1711 商誉 business reputation R7i*f/m  
  71 1801 长期待摊费用 long-term deferred expenses T_WQzEL^  
  72 1811 递延所得税资产 deferred income tax assets }UrtDXhA  
  73 1901 待处理财产损溢 waiting assets profit and loss < 4g^c&  
  二、负债类 debt group k s}o9[D3  
  74 2001 短期借款 short-term loan (L1`]cp  
  81 2101 交易性金融负债 transaction financial liabilities 6X7_QBC)  
  83 2201 应付票据 notes payable cx|j _5%i  
  84 2202 应付账款 account payable i`~y %y  
  85 2205 预收账款 item received in advance /L.a:Er$  
  86 2211 应付职工薪酬 employee pay payable X#yl8k_  
  87 2221 应交税费 tax payable "^H+A-R[  
  88 2231 应付股利 dividend payable ! bp"pa9  
  89 2232 应付利息 interest payable UL/>t}AG  
  90 2241 其他应付款 other account payable BlUY9`VWh@  
  97 2401 预提费用 withholding expenses fVM%.`  
  98 2411 预计负债 estimated liabilities ? &O$ayG77  
  99 2501 递延收益 deferred income |zMQe}R@%  
  100 2601 长期借款 money borrowed for long term d:D2[  
  101 2602 长期债券 long-term bond }W<L;yD  
  106 2801 长期应付款 long-term account payable Z=|@76  
  107 2802 未确认融资费用 unacknowledged financial charges CS/-:>s%  
  108 2811 专项应付款 special accounts payable |1D`v9  
  109 2901 递延所得税负债 deferred income tax liabilities L*z;-,  
  三、共同类 4jpF^&y7u^  
  112 3101 衍生工具 derivative tool S,H{\c  
  113 3201 套期工具 arbitrage tool zP9 !fA  
  114 3202 被套期项目 arbitrage project L2qF@!Yy=  
  四、所有者权益类 IQDWH/ c  
  115 4001 实收资本 paid-up capital vl<J-+|0C  
  116 4002 资本公积 contributed surplus jhLh~. 8  
  117 4101 盈余公积 earned surplus j{g{`Qa  
  119 4103 本年利润 profit for the current year { at; U@o  
  120 4104 利润分配 allocation of profits I I91Ia  
  121 4201 库存股 treasury stock !4E:IM63  
  五、成本类 AOe~VW  
  122 5001 生产成本 production cost Vr*t~ M>  
  123 5101 制造费用 cost of production uMI2Wnnc:/  
  124 5201 劳务成本 service cost 0\+Qi?&  
  125 5301 研发支出 research and development expenditures <LJ$GiU  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor S;])Nt'X'  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 6]Jv3Re'(I  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ^6*? a9jO>  
  六、损益类 G 1$l%B  
  129 6001 主营业务收入 main business income k=@Q#=;*[W  
  130 6011 利息收入 金融共用​ interest income financial sharing 3X:F9x>y  
  135 6051 其他业务收入 other business income V/Q6v YX  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance /Yh8r1^2tZ  
  137 6101 公允价值变动损益 sound value flexible loss and profit Ur`v*LT}~  
  138 6111 投资收益 income on investment ,w6?} N  
  142 6301 营业外收入 nonrevenue receipt -4Xr5j%o  
  143 6401 主营业务成本 main business cost 9hv\%_>o  
  144 6402 其他业务支出 other business expense rnr7t \a~]  
  145 6405 营业税金及附加 business tariff and annex h2q]!01XP  
  146 6411 利息支出 金融共用 interest expense financial sharing MiC&av  
  155 6601 销售费用 marketing cost 6"DvdJ0MB  
  156 6602 管理费用 managing cost d >%_<pw  
  157 6603 财务费用 financial cost & zG=  
  158 6604 勘探费用 exploration expense 3t,SXI @  
  159 6701 资产减值损失 loss from asset devaluation P ,i)A  
  160 6711 营业外支出 nonoperating expense NB^.$ 3 9n  
  161 6801 所得税 income tax eYagI  
  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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