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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 .@$ A~/ YU  
  1 1001 库存现金 cash on hand )>@%;\qV  
  2 1002 银行存款 bank deposit ]~ !CJ8d  
  5 1015 其他货币资金 other monetary capital zR )/h   
  9 1101 交易性金融资产 transaction monetary assets 4 RfBXVS  
  11 1121 应收票据 notes receivable tJA"BP3f  
  12 1122 应收账款 Account receivable O`T_'.Lk  
  13 1123 预付账款 account prepaid uzh TNf  
  14 1131 应收股利 dividend receivable eKf5orN  
  15 1132 应收利息 accrued interest receivable &"7+k5O  
  21 1231 其他应收款 accounts receivable-others \["I.gQ  
  22 1241 坏账准备 had debts reserve v Ov"^ X  
  28 1401 材料采购 procurement of materials IkO [R1K  
  29 1402 在途物资 materials in transit J0B*V0'zR  
  30 1403 原材料 raw materials F<Xtp8  
  32 1406 库存商品 commodity stocks [3x},KM  
  33 1407 发出商品 goods in transit $-]I?cWlQ  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles N%%trlDXD  
  42 1461 存货跌价准备 reserve against stock price declining q/ (h{cq  
  43 1501 待摊费用 fees to be apportioned N 6> rU  
  45 1521 持有至到期投资 hold investment due &P"13]^@  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve =`UFg > -  
  47 1523 可供出售金融资产 financial assets available for sale *X^ C+F  
  48 1524 长期股权投资 long-term stock ownership investment 8U}+9  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve m#4h5_N  
  50 1526 投资性房地产 investment real eastate i)$ySlEh  
  51 1531 长期应收款 long-term account receivable HE>V\+ AL  
  52 1541 未实现融资收益 unrealized financing income \fp'=&tp~a  
  54 1601 固定资产 permanent assets >XX93  
  55 1602 累计折旧 accumulated depreciation Mi\- 9-  
  56 1603 固定资产减值准备permanent assets reduction reserve n)\(\V7  
  57 1604 在建工程 construction in process c'mg=jH  
  58 1605 工程物资 engineer material N-q6_  
  59 1606 固定资产清理 disposal of fixed assets fIJX5)D  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing p,!IPWo  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing [f}`reRlZ  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture mF UsTb]f  
  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 f4&;l|R0a  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture c6AwO?x/  
  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 HTMg{_r(%  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ddd2w  
  67 1701 无形资产 intangible assets {?"X\5 n0  
  68 1702 累计摊销 accumulated amortization 'K01"`#  
  69 1703 无形资产减值准备 intangible assets reduction reserve 7|jy:F,w%  
  70 1711 商誉 business reputation oTx>oM,  
  71 1801 长期待摊费用 long-term deferred expenses 57O|e/2  
  72 1811 递延所得税资产 deferred income tax assets :))&"GY  
  73 1901 待处理财产损溢 waiting assets profit and loss reM~q-M~o@  
  二、负债类 debt group !;P[Y"h@r  
  74 2001 短期借款 short-term loan Ql9>i;AGV  
  81 2101 交易性金融负债 transaction financial liabilities KZa6*,, s  
  83 2201 应付票据 notes payable LROrhO  
  84 2202 应付账款 account payable oOaLD{g>  
  85 2205 预收账款 item received in advance m(D-?mhL  
  86 2211 应付职工薪酬 employee pay payable v`G} sgn  
  87 2221 应交税费 tax payable y&bZai8WlE  
  88 2231 应付股利 dividend payable Qvel#*-4  
  89 2232 应付利息 interest payable L\5:od[E P  
  90 2241 其他应付款 other account payable At !:d3  
  97 2401 预提费用 withholding expenses g^7zDU&'  
  98 2411 预计负债 estimated liabilities H9(UzyN>i  
  99 2501 递延收益 deferred income VJl0UM3{J  
  100 2601 长期借款 money borrowed for long term K\zb+  
  101 2602 长期债券 long-term bond ~*]7f%L-  
  106 2801 长期应付款 long-term account payable  R&g&BF  
  107 2802 未确认融资费用 unacknowledged financial charges 6y57m;JW/  
  108 2811 专项应付款 special accounts payable hpYv*WH:  
  109 2901 递延所得税负债 deferred income tax liabilities 4mtO"'|  
  三、共同类 :Nwv &+  
  112 3101 衍生工具 derivative tool A (p^Q  
  113 3201 套期工具 arbitrage tool S%B56|'  
  114 3202 被套期项目 arbitrage project B-$zioZ  
  四、所有者权益类 mN.  
  115 4001 实收资本 paid-up capital E7hs+Mh  
  116 4002 资本公积 contributed surplus 1ox#hQBoS  
  117 4101 盈余公积 earned surplus ZS=;)  
  119 4103 本年利润 profit for the current year 94|ZY}8|f  
  120 4104 利润分配 allocation of profits d$xvM  
  121 4201 库存股 treasury stock ~b0l?P*Ff  
  五、成本类 2I& dTxIa  
  122 5001 生产成本 production cost QDVSFGwr  
  123 5101 制造费用 cost of production dLeos9M:  
  124 5201 劳务成本 service cost 3x 7fa^umR  
  125 5301 研发支出 research and development expenditures 8~~ k?  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor _MuzD&^qE  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Nl/ fvJ`4  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor EyA(W;r.  
  六、损益类 ;' |CSjco  
  129 6001 主营业务收入 main business income m1X*I  
  130 6011 利息收入 金融共用​ interest income financial sharing t F 7u-  
  135 6051 其他业务收入 other business income <|]i3_Z  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance b?VByJl  
  137 6101 公允价值变动损益 sound value flexible loss and profit {'B(S/Z 7  
  138 6111 投资收益 income on investment QMmZvz\^  
  142 6301 营业外收入 nonrevenue receipt g{u iY|  
  143 6401 主营业务成本 main business cost "%S-(ue:  
  144 6402 其他业务支出 other business expense #W l^!)#j?  
  145 6405 营业税金及附加 business tariff and annex E:+r.r"Y  
  146 6411 利息支出 金融共用 interest expense financial sharing qFLt/ >  
  155 6601 销售费用 marketing cost nh80"Ny5  
  156 6602 管理费用 managing cost "gzn%k[D9m  
  157 6603 财务费用 financial cost |1/8m/2Af.  
  158 6604 勘探费用 exploration expense 7GG`9!l]D  
  159 6701 资产减值损失 loss from asset devaluation 8 nqF i  
  160 6711 营业外支出 nonoperating expense =<)/lz] H  
  161 6801 所得税 income tax Ktvs*.?  
  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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