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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
! Ea&]G  
  一、资产类 xH<'GB)  
  1 1001 库存现金 cash on hand :[Qp2Gg O\  
  2 1002 银行存款 bank deposit bZ>&QM  
  5 1015 其他货币资金 other monetary capital D =r -  
  9 1101 交易性金融资产 transaction monetary assets ^\M  dl  
  11 1121 应收票据 notes receivable 4%wq:y< )/  
  12 1122 应收账款 Account receivable >`7OcjLg  
  13 1123 预付账款 account prepaid T8$%9&j!UE  
  14 1131 应收股利 dividend receivable (R_CUH  
  15 1132 应收利息 accrued interest receivable 3ppuQ Q  
  21 1231 其他应收款 accounts receivable-others rDVgk6  
  22 1241 坏账准备 had debts reserve ybZ}  
  28 1401 材料采购 procurement of materials J`w ]}GlH  
  29 1402 在途物资 materials in transit )A="eW_>  
  30 1403 原材料 raw materials ;>9OgO  
  32 1406 库存商品 commodity stocks b f p,zs  
  33 1407 发出商品 goods in transit ?}vzLgp  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles jg[5UTkcs  
  42 1461 存货跌价准备 reserve against stock price declining 4~O6$;!|~  
  43 1501 待摊费用 fees to be apportioned LthGZ|>  
  45 1521 持有至到期投资 hold investment due M^z=1YrMd  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve =op`fn%  
  47 1523 可供出售金融资产 financial assets available for sale u_N\iCYp  
  48 1524 长期股权投资 long-term stock ownership investment Rl_.;?v"!  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Z^s+vi  
  50 1526 投资性房地产 investment real eastate \n#]%X5c  
  51 1531 长期应收款 long-term account receivable ~|&="K4,:  
  52 1541 未实现融资收益 unrealized financing income Kb-W tFx  
  54 1601 固定资产 permanent assets 7}Bj|]b)~  
  55 1602 累计折旧 accumulated depreciation 79D=d'e A  
  56 1603 固定资产减值准备permanent assets reduction reserve 4P|$LkI  
  57 1604 在建工程 construction in process jCzGus!rM  
  58 1605 工程物资 engineer material kg<P t >  
  59 1606 固定资产清理 disposal of fixed assets $+Vmwd;  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing UqN{JG:#.  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing np\st7&f6  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture tXt:HVN  
  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 ~<n(y-P^  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture T^~)jpkw  
  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 ;a  |`s  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation  ]n UR;8  
  67 1701 无形资产 intangible assets ##H;Yb  
  68 1702 累计摊销 accumulated amortization A2y6UzLYD  
  69 1703 无形资产减值准备 intangible assets reduction reserve *=Doe2(!C  
  70 1711 商誉 business reputation );nz4/V  
  71 1801 长期待摊费用 long-term deferred expenses -'6<   
  72 1811 递延所得税资产 deferred income tax assets &i5:)d]L  
  73 1901 待处理财产损溢 waiting assets profit and loss 5MxH)~VQoM  
  二、负债类 debt group & g:%*>7P  
  74 2001 短期借款 short-term loan P/ci/y_1  
  81 2101 交易性金融负债 transaction financial liabilities e^ QVn\<c  
  83 2201 应付票据 notes payable BRb\V42i;  
  84 2202 应付账款 account payable Y+g,pX  
  85 2205 预收账款 item received in advance a:A n=NA  
  86 2211 应付职工薪酬 employee pay payable ^] 6M["d/p  
  87 2221 应交税费 tax payable %tV3 2l=  
  88 2231 应付股利 dividend payable :G-1YA  
  89 2232 应付利息 interest payable Vv yj  
  90 2241 其他应付款 other account payable  1Ao6y.S  
  97 2401 预提费用 withholding expenses a9=>r  
  98 2411 预计负债 estimated liabilities Bz+.Qa+  
  99 2501 递延收益 deferred income 4QE=f(u;h  
  100 2601 长期借款 money borrowed for long term IZ*}idlkn/  
  101 2602 长期债券 long-term bond @lS==O-`f  
  106 2801 长期应付款 long-term account payable !6H uFf  
  107 2802 未确认融资费用 unacknowledged financial charges "V4Q2T T  
  108 2811 专项应付款 special accounts payable N Pm ;  
  109 2901 递延所得税负债 deferred income tax liabilities thuRNYv <  
  三、共同类 pz 7H To;p  
  112 3101 衍生工具 derivative tool j$Nf%V 6Y  
  113 3201 套期工具 arbitrage tool .s2$al  
  114 3202 被套期项目 arbitrage project ;WD,x:>blO  
  四、所有者权益类 oV9 z(!X/  
  115 4001 实收资本 paid-up capital :\b|dvI<  
  116 4002 资本公积 contributed surplus rfs(#  
  117 4101 盈余公积 earned surplus 6\4Z\82  
  119 4103 本年利润 profit for the current year "(,2L,Zh  
  120 4104 利润分配 allocation of profits ZqQ*}l5  
  121 4201 库存股 treasury stock O2.' -  
  五、成本类 3pSj kS|?>  
  122 5001 生产成本 production cost #{$1z;i?f  
  123 5101 制造费用 cost of production edijfhn  
  124 5201 劳务成本 service cost Q(Gyq:L=>  
  125 5301 研发支出 research and development expenditures i@5 )` <?  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor vT c7an6fy  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ;F5"}x  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor s\gp5MT  
  六、损益类 @TzvT3\q  
  129 6001 主营业务收入 main business income XWUP=D~  
  130 6011 利息收入 金融共用​ interest income financial sharing ?[)yGRzO2  
  135 6051 其他业务收入 other business income W;zpt|kAH  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ~~nqU pK?v  
  137 6101 公允价值变动损益 sound value flexible loss and profit j13DJ.x u  
  138 6111 投资收益 income on investment F2;:vTA>  
  142 6301 营业外收入 nonrevenue receipt E  T:T7  
  143 6401 主营业务成本 main business cost GqLq  gns  
  144 6402 其他业务支出 other business expense &gn-Wb?  
  145 6405 营业税金及附加 business tariff and annex S2K#[mDG  
  146 6411 利息支出 金融共用 interest expense financial sharing 53Yxz3v  
  155 6601 销售费用 marketing cost 2-dh;[4  
  156 6602 管理费用 managing cost +C+<BzR~A.  
  157 6603 财务费用 financial cost "R[l ZJ@  
  158 6604 勘探费用 exploration expense a460|w6  
  159 6701 资产减值损失 loss from asset devaluation 19c@`?  
  160 6711 营业外支出 nonoperating expense A]o4Mf0>I  
  161 6801 所得税 income tax mR% FqaN_  
  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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