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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 [:+f Y[4==  
  1 1001 库存现金 cash on hand a(X V~o  
  2 1002 银行存款 bank deposit & H8  %  
  5 1015 其他货币资金 other monetary capital Xyjd7 "  
  9 1101 交易性金融资产 transaction monetary assets 6j95>}@  
  11 1121 应收票据 notes receivable 7^tYtMm|U  
  12 1122 应收账款 Account receivable u;+8Jg+xH/  
  13 1123 预付账款 account prepaid _r>kR7A\{  
  14 1131 应收股利 dividend receivable 0#4A 0[vV  
  15 1132 应收利息 accrued interest receivable @0(%ayi2Y  
  21 1231 其他应收款 accounts receivable-others &4ndi=.#rg  
  22 1241 坏账准备 had debts reserve Vh>|F}%E  
  28 1401 材料采购 procurement of materials *HB 32 =qD  
  29 1402 在途物资 materials in transit r dCs  
  30 1403 原材料 raw materials _0UE*l$t  
  32 1406 库存商品 commodity stocks bo1J'pU  
  33 1407 发出商品 goods in transit .5);W;`X  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles >~_z#2PA  
  42 1461 存货跌价准备 reserve against stock price declining bM.$D-?dF*  
  43 1501 待摊费用 fees to be apportioned m_.9 P Z  
  45 1521 持有至到期投资 hold investment due ?d+ri  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve hu.p;A3p;  
  47 1523 可供出售金融资产 financial assets available for sale c\/-*OYr<  
  48 1524 长期股权投资 long-term stock ownership investment 2|ej~}Y  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve HJBGxy w  
  50 1526 投资性房地产 investment real eastate bg|dV  
  51 1531 长期应收款 long-term account receivable 4ETHaIiWp  
  52 1541 未实现融资收益 unrealized financing income a,(nf1@5  
  54 1601 固定资产 permanent assets JI  cm$  
  55 1602 累计折旧 accumulated depreciation ^+~ 5\c*  
  56 1603 固定资产减值准备permanent assets reduction reserve t2Jf+t_B7  
  57 1604 在建工程 construction in process  q*94vo-  
  58 1605 工程物资 engineer material | P`b"x  
  59 1606 固定资产清理 disposal of fixed assets v|KIVBkbT  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing M V2$0  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing l(Dr@LB~  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture :aBm,q9i:}  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture &nwS7n1eb  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture "a9j2+9  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation Nu3gkIz5z-  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation u80C>sQ  
  67 1701 无形资产 intangible assets { ^^5FE)%  
  68 1702 累计摊销 accumulated amortization v(GnG  
  69 1703 无形资产减值准备 intangible assets reduction reserve dm]g:KWg  
  70 1711 商誉 business reputation Hzj8o3  
  71 1801 长期待摊费用 long-term deferred expenses `e fiX^  
  72 1811 递延所得税资产 deferred income tax assets (P;TM1k  
  73 1901 待处理财产损溢 waiting assets profit and loss IaQm)"Z  
  二、负债类 debt group crOSr/I$  
  74 2001 短期借款 short-term loan :J_UXtx  
  81 2101 交易性金融负债 transaction financial liabilities w>8kBQ?b  
  83 2201 应付票据 notes payable v9FR  
  84 2202 应付账款 account payable m5&Ht (I%n  
  85 2205 预收账款 item received in advance egBk7@Ko  
  86 2211 应付职工薪酬 employee pay payable 4f~sRubK  
  87 2221 应交税费 tax payable EZ:? (|h  
  88 2231 应付股利 dividend payable 63J3NwFt  
  89 2232 应付利息 interest payable vq.o ;q /  
  90 2241 其他应付款 other account payable lJN#_V0qW  
  97 2401 预提费用 withholding expenses {&XTa`C  
  98 2411 预计负债 estimated liabilities ~JNE]mg  
  99 2501 递延收益 deferred income =+b>d\7xG  
  100 2601 长期借款 money borrowed for long term  ^#C+l  
  101 2602 长期债券 long-term bond ah f,- ?S  
  106 2801 长期应付款 long-term account payable Nsq=1) <  
  107 2802 未确认融资费用 unacknowledged financial charges :3XvHL0rx  
  108 2811 专项应付款 special accounts payable UJQTArf  
  109 2901 递延所得税负债 deferred income tax liabilities [s`B0V`04  
  三、共同类 . AOc$Nt  
  112 3101 衍生工具 derivative tool he/rt#  
  113 3201 套期工具 arbitrage tool QV.>Cy  
  114 3202 被套期项目 arbitrage project <bo^uw  
  四、所有者权益类  :\'1x  
  115 4001 实收资本 paid-up capital 'jMs&  
  116 4002 资本公积 contributed surplus &WL N   
  117 4101 盈余公积 earned surplus ,Y jjL  
  119 4103 本年利润 profit for the current year }!k?.(hpE  
  120 4104 利润分配 allocation of profits H ?9Bo!  
  121 4201 库存股 treasury stock ) B +o F7  
  五、成本类 O`1!&XT{x  
  122 5001 生产成本 production cost y9]7LETv\M  
  123 5101 制造费用 cost of production X@}7 # Vt  
  124 5201 劳务成本 service cost `GBJa k  
  125 5301 研发支出 research and development expenditures pbDr:kBL  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor uL-kihV:-  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor \)wVO*9*0  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor jD"nEp-  
  六、损益类 re/u3\S  
  129 6001 主营业务收入 main business income EtPB_!  +  
  130 6011 利息收入 金融共用​ interest income financial sharing @BjB Mi,  
  135 6051 其他业务收入 other business income p/Q< VV  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance j^8HTa0Cy|  
  137 6101 公允价值变动损益 sound value flexible loss and profit Og1\6Q  
  138 6111 投资收益 income on investment ~PQR_?1  
  142 6301 营业外收入 nonrevenue receipt =WI3#<vDG  
  143 6401 主营业务成本 main business cost CQ<d  
  144 6402 其他业务支出 other business expense iG"v  
  145 6405 营业税金及附加 business tariff and annex ,1B4FAR&  
  146 6411 利息支出 金融共用 interest expense financial sharing Z:,\FB_U  
  155 6601 销售费用 marketing cost x=a#|]ngG  
  156 6602 管理费用 managing cost aM1WC 'c&)  
  157 6603 财务费用 financial cost ^Ss <<  
  158 6604 勘探费用 exploration expense yK"\~t[@X:  
  159 6701 资产减值损失 loss from asset devaluation fKFD>u 0%  
  160 6711 营业外支出 nonoperating expense mt0v (  
  161 6801 所得税 income tax E&z^E2  
  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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