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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  ;o%:7 &  
  1 1001 库存现金 cash on hand >p |yf. G  
  2 1002 银行存款 bank deposit eE,;K1  
  5 1015 其他货币资金 other monetary capital /h-6CR Ka  
  9 1101 交易性金融资产 transaction monetary assets @tQ2E}psP,  
  11 1121 应收票据 notes receivable *2#FRA#q  
  12 1122 应收账款 Account receivable gA"<MI'y  
  13 1123 预付账款 account prepaid k -]xSKG  
  14 1131 应收股利 dividend receivable 9,K VBO  
  15 1132 应收利息 accrued interest receivable *JS"(. '(  
  21 1231 其他应收款 accounts receivable-others X{'wWWZC  
  22 1241 坏账准备 had debts reserve )(.%QSA\C  
  28 1401 材料采购 procurement of materials E- KK  
  29 1402 在途物资 materials in transit neIy~H_#!  
  30 1403 原材料 raw materials x cnt?%%M  
  32 1406 库存商品 commodity stocks xBt<Yt"  
  33 1407 发出商品 goods in transit 4)E|&)-fu8  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles tgfM:kzw  
  42 1461 存货跌价准备 reserve against stock price declining @92gb$xT  
  43 1501 待摊费用 fees to be apportioned 1>yha j(K  
  45 1521 持有至到期投资 hold investment due mf~Lzp  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ^ `E@/<w8  
  47 1523 可供出售金融资产 financial assets available for sale gb9[Meg'  
  48 1524 长期股权投资 long-term stock ownership investment h^v9|~ZJ'7  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve tPzM7 n|  
  50 1526 投资性房地产 investment real eastate tnNZ`]qY  
  51 1531 长期应收款 long-term account receivable ,0FwBK  
  52 1541 未实现融资收益 unrealized financing income 5{HtJ?sKc5  
  54 1601 固定资产 permanent assets -P* xyI  
  55 1602 累计折旧 accumulated depreciation 6_Fpca3L  
  56 1603 固定资产减值准备permanent assets reduction reserve ,?fN#gc :  
  57 1604 在建工程 construction in process *seu&  
  58 1605 工程物资 engineer material 8`DO[Z  
  59 1606 固定资产清理 disposal of fixed assets KKV)DExv?  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing wYa0hNd  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 4%%B0[Wo_O  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture <gR`)YF7  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture xV?*!m$V%R  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture  .?70=8{  
  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 G u6[{u  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation |o|gP8  
  67 1701 无形资产 intangible assets Ys)+9yPPn  
  68 1702 累计摊销 accumulated amortization v'K % %z  
  69 1703 无形资产减值准备 intangible assets reduction reserve XEa~)i{O  
  70 1711 商誉 business reputation FBcm;cjH  
  71 1801 长期待摊费用 long-term deferred expenses N:A3kp  
  72 1811 递延所得税资产 deferred income tax assets FSFFk~  
  73 1901 待处理财产损溢 waiting assets profit and loss mQFa/7FX  
  二、负债类 debt group Wf_CR(  
  74 2001 短期借款 short-term loan kz$(V(k<  
  81 2101 交易性金融负债 transaction financial liabilities 9y;y7i{>?  
  83 2201 应付票据 notes payable HqB|SWyK  
  84 2202 应付账款 account payable 9N<*S'Z  
  85 2205 预收账款 item received in advance l#p }{  
  86 2211 应付职工薪酬 employee pay payable #`r(zI[  
  87 2221 应交税费 tax payable OA!R5sOz"  
  88 2231 应付股利 dividend payable tx gvVQ  
  89 2232 应付利息 interest payable ~@[(U!G  
  90 2241 其他应付款 other account payable l&vm[3  
  97 2401 预提费用 withholding expenses (/('n Y  
  98 2411 预计负债 estimated liabilities U2VV[e)Z!  
  99 2501 递延收益 deferred income bx;yHIRb  
  100 2601 长期借款 money borrowed for long term 4n#YDZ  
  101 2602 长期债券 long-term bond T4Xtuu1  
  106 2801 长期应付款 long-term account payable Q%+ }  
  107 2802 未确认融资费用 unacknowledged financial charges 5XI;<^n2  
  108 2811 专项应付款 special accounts payable p| Vmdnb  
  109 2901 递延所得税负债 deferred income tax liabilities ;5-R =e(KA  
  三、共同类 b{zAJ`|#[n  
  112 3101 衍生工具 derivative tool .@fK;/OuC  
  113 3201 套期工具 arbitrage tool r[6# G2  
  114 3202 被套期项目 arbitrage project : x>I- 3G  
  四、所有者权益类 Ng?apaIi@~  
  115 4001 实收资本 paid-up capital xq#U 4 E  
  116 4002 资本公积 contributed surplus @Q/x&BV  
  117 4101 盈余公积 earned surplus 44Q6vb?  
  119 4103 本年利润 profit for the current year 'y'T'2N3  
  120 4104 利润分配 allocation of profits :U!'U;uQ  
  121 4201 库存股 treasury stock B>{|'z?%>  
  五、成本类 ?s1u#'aO  
  122 5001 生产成本 production cost '.=Wk^, Ua  
  123 5101 制造费用 cost of production lb-S0plw  
  124 5201 劳务成本 service cost 20$F$YYuk  
  125 5301 研发支出 research and development expenditures A Z]P+v  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor V h Z=,m  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 0m]~J_   
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor x%_qJ]o  
  六、损益类 e$ThSh\+(  
  129 6001 主营业务收入 main business income pQk=x T  
  130 6011 利息收入 金融共用​ interest income financial sharing ~gSwxGT7d  
  135 6051 其他业务收入 other business income A4~D#V  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance i7i|370  
  137 6101 公允价值变动损益 sound value flexible loss and profit i,mrMi c#  
  138 6111 投资收益 income on investment z0\;m{TH  
  142 6301 营业外收入 nonrevenue receipt LvSP #$f  
  143 6401 主营业务成本 main business cost JR H f.?  
  144 6402 其他业务支出 other business expense `Ev A\f  
  145 6405 营业税金及附加 business tariff and annex 2N L:\%wz  
  146 6411 利息支出 金融共用 interest expense financial sharing fBHkLRFH  
  155 6601 销售费用 marketing cost %KbBH:z05  
  156 6602 管理费用 managing cost ,`ZPtnH+  
  157 6603 财务费用 financial cost MV Hz$hyB  
  158 6604 勘探费用 exploration expense y%{*uH}SL  
  159 6701 资产减值损失 loss from asset devaluation Y&oP>n! ei  
  160 6711 营业外支出 nonoperating expense WF+bN#YJ  
  161 6801 所得税 income tax 3~cS}N T  
  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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