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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 lL0APT;  
  1 1001 库存现金 cash on hand \qJXF|z<K  
  2 1002 银行存款 bank deposit om:VFs\U  
  5 1015 其他货币资金 other monetary capital 7 HYwLG:\~  
  9 1101 交易性金融资产 transaction monetary assets uQKT  
  11 1121 应收票据 notes receivable 63IM]J  
  12 1122 应收账款 Account receivable Pa: |_IXA  
  13 1123 预付账款 account prepaid {E|$8)58i  
  14 1131 应收股利 dividend receivable wN~_v-~*Q  
  15 1132 应收利息 accrued interest receivable 5\VWCI  
  21 1231 其他应收款 accounts receivable-others Uw<nxD/+  
  22 1241 坏账准备 had debts reserve ;Q`lNFa  
  28 1401 材料采购 procurement of materials KF:78C  
  29 1402 在途物资 materials in transit ~*];pV]A[  
  30 1403 原材料 raw materials BnF^u5kv%  
  32 1406 库存商品 commodity stocks / Lr.e%  
  33 1407 发出商品 goods in transit FGBbO\< /  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles &mS^ZyG  
  42 1461 存货跌价准备 reserve against stock price declining [v!f<zSQK  
  43 1501 待摊费用 fees to be apportioned (X*^dO  
  45 1521 持有至到期投资 hold investment due PXNuL&   
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve SNk=b6 `9  
  47 1523 可供出售金融资产 financial assets available for sale Z6MO^_m2  
  48 1524 长期股权投资 long-term stock ownership investment *MW\^PR?  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve kvu) y`  
  50 1526 投资性房地产 investment real eastate >Y@H4LF;1x  
  51 1531 长期应收款 long-term account receivable EQSQFRk;  
  52 1541 未实现融资收益 unrealized financing income ;L ^o*`  
  54 1601 固定资产 permanent assets k)TpnH! "  
  55 1602 累计折旧 accumulated depreciation ~WF\  
  56 1603 固定资产减值准备permanent assets reduction reserve ]JQ ULE)  
  57 1604 在建工程 construction in process +^F Zq$NP  
  58 1605 工程物资 engineer material 6[AL|d DK  
  59 1606 固定资产清理 disposal of fixed assets S~G ]~g t  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing -" 9  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 4F tu  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 42ge3>  
  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 w7 &A0M  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ZXPX,~ 5o  
  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?OQE9'  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation +R:(_:7  
  67 1701 无形资产 intangible assets {R{=+2K!|k  
  68 1702 累计摊销 accumulated amortization [0("Q;Ec[j  
  69 1703 无形资产减值准备 intangible assets reduction reserve |CbikE}kL  
  70 1711 商誉 business reputation 7tCw*t $  
  71 1801 长期待摊费用 long-term deferred expenses 4E}Yt$|  
  72 1811 递延所得税资产 deferred income tax assets vtJJ#8a]  
  73 1901 待处理财产损溢 waiting assets profit and loss %^6F_F_jS  
  二、负债类 debt group VuZr:-K/  
  74 2001 短期借款 short-term loan :\_ 5oVb  
  81 2101 交易性金融负债 transaction financial liabilities X2'0PXv>!  
  83 2201 应付票据 notes payable YtLt*Ig%  
  84 2202 应付账款 account payable S$-7SEkO+  
  85 2205 预收账款 item received in advance <9b &<K:  
  86 2211 应付职工薪酬 employee pay payable ` 5>b:3  
  87 2221 应交税费 tax payable Ab;.5O$y  
  88 2231 应付股利 dividend payable #,'kXj  
  89 2232 应付利息 interest payable }c:M^Ff  
  90 2241 其他应付款 other account payable G=bCNn<  
  97 2401 预提费用 withholding expenses ~pky@O#b  
  98 2411 预计负债 estimated liabilities % A0/1{(  
  99 2501 递延收益 deferred income |;{6& S  
  100 2601 长期借款 money borrowed for long term o^wqFX(Y  
  101 2602 长期债券 long-term bond 9+!hg'9Qn  
  106 2801 长期应付款 long-term account payable O^rDHFj,  
  107 2802 未确认融资费用 unacknowledged financial charges bW+:C5'  
  108 2811 专项应付款 special accounts payable %!#azI  
  109 2901 递延所得税负债 deferred income tax liabilities llDkJ)\  
  三、共同类 &uVnZ@o42  
  112 3101 衍生工具 derivative tool ;mi%F3  
  113 3201 套期工具 arbitrage tool ,<X9Y 2B  
  114 3202 被套期项目 arbitrage project 1k^oS$UT  
  四、所有者权益类 bvOq5Q6  
  115 4001 实收资本 paid-up capital # T"4RrR  
  116 4002 资本公积 contributed surplus U #0Cx-E  
  117 4101 盈余公积 earned surplus (**oRwr%  
  119 4103 本年利润 profit for the current year 1=v*O.XW`  
  120 4104 利润分配 allocation of profits NwfVL4Xg  
  121 4201 库存股 treasury stock MnHNjsO#  
  五、成本类 X5w$4Kj&4l  
  122 5001 生产成本 production cost :rP=t ,  
  123 5101 制造费用 cost of production \GU<43J2uo  
  124 5201 劳务成本 service cost f%8C!W]Dm  
  125 5301 研发支出 research and development expenditures K@ %].:  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor y>ktcuML  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor yIE!j %u  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor IAyp2  
  六、损益类 V]?R>qhgu  
  129 6001 主营业务收入 main business income 0tJ Z4(0  
  130 6011 利息收入 金融共用​ interest income financial sharing tT._VK]o&R  
  135 6051 其他业务收入 other business income =i3n42M#  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance EiaW1Cs  
  137 6101 公允价值变动损益 sound value flexible loss and profit dgP 3@`YS  
  138 6111 投资收益 income on investment Ws12b $  
  142 6301 营业外收入 nonrevenue receipt >.D4co>  
  143 6401 主营业务成本 main business cost GKeU%x  
  144 6402 其他业务支出 other business expense {\\T gs  
  145 6405 营业税金及附加 business tariff and annex - ! S_ryL  
  146 6411 利息支出 金融共用 interest expense financial sharing ^kSqsT"  
  155 6601 销售费用 marketing cost CNx8] _2  
  156 6602 管理费用 managing cost &,)&%Sg[  
  157 6603 财务费用 financial cost OcO3v'&  
  158 6604 勘探费用 exploration expense (QiAisE  
  159 6701 资产减值损失 loss from asset devaluation .eC1qWZJpd  
  160 6711 营业外支出 nonoperating expense 5E <kwi  
  161 6801 所得税 income tax L \iFNT}g`  
  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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