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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 M<p)@p  
  1 1001 库存现金 cash on hand Qx,G3m[}  
  2 1002 银行存款 bank deposit kTk?[BK  
  5 1015 其他货币资金 other monetary capital Np-D:G  
  9 1101 交易性金融资产 transaction monetary assets ,){0y%c#y  
  11 1121 应收票据 notes receivable Y>#c2@^i<  
  12 1122 应收账款 Account receivable Azle ;\l`  
  13 1123 预付账款 account prepaid oPbD9  
  14 1131 应收股利 dividend receivable rka:.#!  
  15 1132 应收利息 accrued interest receivable aBI ]' D;  
  21 1231 其他应收款 accounts receivable-others #`fT%'T!  
  22 1241 坏账准备 had debts reserve LuqaGy}>-  
  28 1401 材料采购 procurement of materials y^A $bTQq  
  29 1402 在途物资 materials in transit IcoL/7k3  
  30 1403 原材料 raw materials d$TW](Bby  
  32 1406 库存商品 commodity stocks \O:xw-eG   
  33 1407 发出商品 goods in transit "QF083$  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ,pASjFWi  
  42 1461 存货跌价准备 reserve against stock price declining CbHNb~  
  43 1501 待摊费用 fees to be apportioned P8VU&b\  
  45 1521 持有至到期投资 hold investment due 5VTbW   
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 2bJF lxEU  
  47 1523 可供出售金融资产 financial assets available for sale JgB# EoF  
  48 1524 长期股权投资 long-term stock ownership investment G'py)C5;  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve %KA/  
  50 1526 投资性房地产 investment real eastate E&+ ^H on  
  51 1531 长期应收款 long-term account receivable 709eLhXrH  
  52 1541 未实现融资收益 unrealized financing income EC~t 'v  
  54 1601 固定资产 permanent assets l17ZNDzLU  
  55 1602 累计折旧 accumulated depreciation qc6IH9i`  
  56 1603 固定资产减值准备permanent assets reduction reserve ?},ItJ#>)q  
  57 1604 在建工程 construction in process dvD<>{U,8  
  58 1605 工程物资 engineer material SHk[X ]Uo  
  59 1606 固定资产清理 disposal of fixed assets W*<]`U_.  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing *e6|SZ &3  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing >&&xJ5  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture -"zu"H~t4  
  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 4B]61|A  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture MP,*W}@  
  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 jVINc=o  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ~{+{pcO}  
  67 1701 无形资产 intangible assets 9^ r  
  68 1702 累计摊销 accumulated amortization 88>Uu!M=f  
  69 1703 无形资产减值准备 intangible assets reduction reserve gHx-m2N  
  70 1711 商誉 business reputation y2R=%EFh6  
  71 1801 长期待摊费用 long-term deferred expenses faq K D:  
  72 1811 递延所得税资产 deferred income tax assets V)2_T!e%*  
  73 1901 待处理财产损溢 waiting assets profit and loss S |x)7NC  
  二、负债类 debt group pNlisS  
  74 2001 短期借款 short-term loan >y9o&D  
  81 2101 交易性金融负债 transaction financial liabilities XX-T ",  
  83 2201 应付票据 notes payable (g m^o{  
  84 2202 应付账款 account payable ^I{]Um:  
  85 2205 预收账款 item received in advance $Jm2,Yv  
  86 2211 应付职工薪酬 employee pay payable g8+,wSE  
  87 2221 应交税费 tax payable 4QFOO sNp  
  88 2231 应付股利 dividend payable ku;nVV  
  89 2232 应付利息 interest payable 5uo(z,WLR  
  90 2241 其他应付款 other account payable :  xZC7"  
  97 2401 预提费用 withholding expenses <S$21NtM87  
  98 2411 预计负债 estimated liabilities cf'}*$[S  
  99 2501 递延收益 deferred income A fN   
  100 2601 长期借款 money borrowed for long term g&T Cff  
  101 2602 长期债券 long-term bond txo?k/w  
  106 2801 长期应付款 long-term account payable p^rX.?X  
  107 2802 未确认融资费用 unacknowledged financial charges -^H5z+"^  
  108 2811 专项应付款 special accounts payable  vkpV,}H  
  109 2901 递延所得税负债 deferred income tax liabilities MNqyEc""  
  三、共同类  -C  ON  
  112 3101 衍生工具 derivative tool _CJr6Evs  
  113 3201 套期工具 arbitrage tool |u"R(7N*  
  114 3202 被套期项目 arbitrage project KN:dm!A  
  四、所有者权益类 +)JqEwCrq  
  115 4001 实收资本 paid-up capital T(UYlLe  
  116 4002 资本公积 contributed surplus 1K9?a;.  
  117 4101 盈余公积 earned surplus 3c^=<i %  
  119 4103 本年利润 profit for the current year s|r7DdI  
  120 4104 利润分配 allocation of profits ^3|$wB=  
  121 4201 库存股 treasury stock Zf v(\SI  
  五、成本类 6Y )^)dOi  
  122 5001 生产成本 production cost HoE.//b  
  123 5101 制造费用 cost of production Gu`Vk/&  
  124 5201 劳务成本 service cost 37- y  
  125 5301 研发支出 research and development expenditures HQ`nq~%&(  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 7(8  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor u7zB9iQ&  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor }r~l7 2 `  
  六、损益类 oHXW])[  
  129 6001 主营业务收入 main business income xO<-<sRA  
  130 6011 利息收入 金融共用​ interest income financial sharing (l8r>V  
  135 6051 其他业务收入 other business income ,XG|oo -  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Cn;H@!8<s  
  137 6101 公允价值变动损益 sound value flexible loss and profit XjZao<?u  
  138 6111 投资收益 income on investment jjwMvf.R  
  142 6301 营业外收入 nonrevenue receipt Usf"K*A  
  143 6401 主营业务成本 main business cost 5rA !VES T  
  144 6402 其他业务支出 other business expense 5m USh3  
  145 6405 营业税金及附加 business tariff and annex sQ:VrXwP  
  146 6411 利息支出 金融共用 interest expense financial sharing |vDoqlW  
  155 6601 销售费用 marketing cost cvV?V\1f  
  156 6602 管理费用 managing cost a]Da`$T  
  157 6603 财务费用 financial cost <<On*#80w  
  158 6604 勘探费用 exploration expense K'5sn|)  
  159 6701 资产减值损失 loss from asset devaluation 199hQxib:  
  160 6711 营业外支出 nonoperating expense #1dTM-  
  161 6801 所得税 income tax *_/eAi/WG  
  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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