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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 9^a>U(,  
  1 1001 库存现金 cash on hand 2Fx<QRz  
  2 1002 银行存款 bank deposit F5 LQgK-z  
  5 1015 其他货币资金 other monetary capital V2VsJ  
  9 1101 交易性金融资产 transaction monetary assets ,;+\!'lS  
  11 1121 应收票据 notes receivable $+P v fQ  
  12 1122 应收账款 Account receivable #0`"gR#+  
  13 1123 预付账款 account prepaid 6S6nE%.3  
  14 1131 应收股利 dividend receivable >.{ ..~"K  
  15 1132 应收利息 accrued interest receivable B10p7+NBF  
  21 1231 其他应收款 accounts receivable-others 1 9 k$)m  
  22 1241 坏账准备 had debts reserve G)# ,39P  
  28 1401 材料采购 procurement of materials tB_V%qH  
  29 1402 在途物资 materials in transit \=N tbBL$[  
  30 1403 原材料 raw materials ~Y'e1w$`  
  32 1406 库存商品 commodity stocks rG\m]C3E  
  33 1407 发出商品 goods in transit ^OBaVb  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles $,aU"'D  
  42 1461 存货跌价准备 reserve against stock price declining ?G?=,tV  
  43 1501 待摊费用 fees to be apportioned Q`vyDoF  
  45 1521 持有至到期投资 hold investment due xZ@Y`2A':  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve IN%>46e`  
  47 1523 可供出售金融资产 financial assets available for sale M%B[>pONb7  
  48 1524 长期股权投资 long-term stock ownership investment U~H'c p  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve :W1,s53  
  50 1526 投资性房地产 investment real eastate *<Ddn&_  
  51 1531 长期应收款 long-term account receivable awkVjyqX  
  52 1541 未实现融资收益 unrealized financing income UkqLLzL  
  54 1601 固定资产 permanent assets gE ,j\M*  
  55 1602 累计折旧 accumulated depreciation mlVv3mVyR<  
  56 1603 固定资产减值准备permanent assets reduction reserve mr('zpkRq  
  57 1604 在建工程 construction in process tjd"05"@:  
  58 1605 工程物资 engineer material 4|2$b:t  
  59 1606 固定资产清理 disposal of fixed assets BPG)m,/b  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing rq F PUp  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing /6q/`vx @  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture tLvli>y@  
  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 1)YFEU&]  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture %eV`};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 jSG jv>  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 5t<]|-i!  
  67 1701 无形资产 intangible assets ,B#Y9[R  
  68 1702 累计摊销 accumulated amortization D{loX6  
  69 1703 无形资产减值准备 intangible assets reduction reserve Cf i2N V  
  70 1711 商誉 business reputation ~qqtFjlG^  
  71 1801 长期待摊费用 long-term deferred expenses |E~X]_Y  
  72 1811 递延所得税资产 deferred income tax assets _yoG<qI  
  73 1901 待处理财产损溢 waiting assets profit and loss N Dg]s2T  
  二、负债类 debt group 'D/AL\1{p(  
  74 2001 短期借款 short-term loan P9>C!0 -x  
  81 2101 交易性金融负债 transaction financial liabilities ks r5P~  
  83 2201 应付票据 notes payable }cPV_^{  
  84 2202 应付账款 account payable 2ga}d5lu  
  85 2205 预收账款 item received in advance e{} o:r  
  86 2211 应付职工薪酬 employee pay payable f.f4<_v'h  
  87 2221 应交税费 tax payable O#EBR<CuK  
  88 2231 应付股利 dividend payable \6'A^cE/PX  
  89 2232 应付利息 interest payable xw-q)u  
  90 2241 其他应付款 other account payable A;|DQR()  
  97 2401 预提费用 withholding expenses 5 rWRE-  
  98 2411 预计负债 estimated liabilities Za f)  
  99 2501 递延收益 deferred income up1aFzY|6x  
  100 2601 长期借款 money borrowed for long term c:6w >:  
  101 2602 长期债券 long-term bond |X.z|wKT6  
  106 2801 长期应付款 long-term account payable Kulg84<AwM  
  107 2802 未确认融资费用 unacknowledged financial charges v8@dvT<  
  108 2811 专项应付款 special accounts payable +,-r b  
  109 2901 递延所得税负债 deferred income tax liabilities MMAC,4  
  三、共同类 *Vc=]Z2G^  
  112 3101 衍生工具 derivative tool +|H'I j$  
  113 3201 套期工具 arbitrage tool =B:poh[u  
  114 3202 被套期项目 arbitrage project )aC+qhh  
  四、所有者权益类 :3t])mL#   
  115 4001 实收资本 paid-up capital g.]'0)DMW  
  116 4002 资本公积 contributed surplus 1CM1u+<iZ  
  117 4101 盈余公积 earned surplus GM Nb;D(>K  
  119 4103 本年利润 profit for the current year ;MMFF{  
  120 4104 利润分配 allocation of profits UQR"wUiiV  
  121 4201 库存股 treasury stock 4eEs_R   
  五、成本类 G;m"ao"2  
  122 5001 生产成本 production cost 5QSmim  
  123 5101 制造费用 cost of production Imw x~eo  
  124 5201 劳务成本 service cost %PS-nF7v  
  125 5301 研发支出 research and development expenditures :acQK=fe  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor !kcg#+s91  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ~"mZ0 E  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor (J4utw Z  
  六、损益类 ]]Z,Qu#<-  
  129 6001 主营业务收入 main business income aOHCr>po,  
  130 6011 利息收入 金融共用​ interest income financial sharing nKO&ffb'<  
  135 6051 其他业务收入 other business income %_[-[t3  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance vf =  
  137 6101 公允价值变动损益 sound value flexible loss and profit V~_nyjrJM  
  138 6111 投资收益 income on investment )1vojp 4Za  
  142 6301 营业外收入 nonrevenue receipt ~ YK <T+  
  143 6401 主营业务成本 main business cost 8Vn6* Xn  
  144 6402 其他业务支出 other business expense )|{{}w~`  
  145 6405 营业税金及附加 business tariff and annex l(5- Cr  
  146 6411 利息支出 金融共用 interest expense financial sharing vxeT[/6i  
  155 6601 销售费用 marketing cost JqUVGEg  
  156 6602 管理费用 managing cost c6HU'%v  
  157 6603 财务费用 financial cost ' XF`&3 i  
  158 6604 勘探费用 exploration expense XOCau.#  
  159 6701 资产减值损失 loss from asset devaluation %5G BMMn  
  160 6711 营业外支出 nonoperating expense is(!_Iv  
  161 6801 所得税 income tax 9^^#I ~-  
  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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