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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 ^kSqsT"  
  1 1001 库存现金 cash on hand CU~PT.  
  2 1002 银行存款 bank deposit OcO3v'&  
  5 1015 其他货币资金 other monetary capital 4b`=>X;W  
  9 1101 交易性金融资产 transaction monetary assets ,tRj4mx  
  11 1121 应收票据 notes receivable [.}oyz; }N  
  12 1122 应收账款 Account receivable \^1E4C\":  
  13 1123 预付账款 account prepaid 'O-"\J\  
  14 1131 应收股利 dividend receivable *n"{J(Jt`  
  15 1132 应收利息 accrued interest receivable 8JUwf  
  21 1231 其他应收款 accounts receivable-others -%4,@ x`  
  22 1241 坏账准备 had debts reserve ]{>,rK[So  
  28 1401 材料采购 procurement of materials U`s{ Jm  
  29 1402 在途物资 materials in transit >5SSQ\2~a  
  30 1403 原材料 raw materials ]]Ufas9  
  32 1406 库存商品 commodity stocks &Hnz8 Or!  
  33 1407 发出商品 goods in transit ( uidNq  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles NyuQMU  
  42 1461 存货跌价准备 reserve against stock price declining xe$_aBU  
  43 1501 待摊费用 fees to be apportioned "J3x_~,[4m  
  45 1521 持有至到期投资 hold investment due _Bj":rzY  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ]J]h#ZHx  
  47 1523 可供出售金融资产 financial assets available for sale kAG BdaJ"  
  48 1524 长期股权投资 long-term stock ownership investment r,2g^ K)6  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve '}#9)}x!  
  50 1526 投资性房地产 investment real eastate ~7Ux@Sx;  
  51 1531 长期应收款 long-term account receivable YZJyk:H\  
  52 1541 未实现融资收益 unrealized financing income M rb)  
  54 1601 固定资产 permanent assets o[D9I hs  
  55 1602 累计折旧 accumulated depreciation _GPl gp:  
  56 1603 固定资产减值准备permanent assets reduction reserve ] @fk] ]R  
  57 1604 在建工程 construction in process )Xyn q(  
  58 1605 工程物资 engineer material I1&aM}y{G  
  59 1606 固定资产清理 disposal of fixed assets }SCM I4\  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Y\'}a+:@Ph  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ~flV`wy$$1  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 8*a&Jl  
  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 ""~ajy  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 13/]DF,S"^  
  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 [)X\|pO&  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation lqpp)Cq  
  67 1701 无形资产 intangible assets ]')RMg zM*  
  68 1702 累计摊销 accumulated amortization ~4cC/"q$X  
  69 1703 无形资产减值准备 intangible assets reduction reserve zT-_5uZQ  
  70 1711 商誉 business reputation sdmT  
  71 1801 长期待摊费用 long-term deferred expenses }\k"n{!"  
  72 1811 递延所得税资产 deferred income tax assets .(2ik5A%9  
  73 1901 待处理财产损溢 waiting assets profit and loss ,UE83j8D^  
  二、负债类 debt group @pU)_d!pJ  
  74 2001 短期借款 short-term loan Od)C&N=y  
  81 2101 交易性金融负债 transaction financial liabilities mpJ#:}n  
  83 2201 应付票据 notes payable 6 3B?.  
  84 2202 应付账款 account payable ;i:d+!3XwC  
  85 2205 预收账款 item received in advance <p"iY}x[H  
  86 2211 应付职工薪酬 employee pay payable @ 7n"yp*"  
  87 2221 应交税费 tax payable !jR=pIfq  
  88 2231 应付股利 dividend payable uY'HT|@:{  
  89 2232 应付利息 interest payable XU7qd:|  
  90 2241 其他应付款 other account payable ~61v5@  
  97 2401 预提费用 withholding expenses VVOd]2{  
  98 2411 预计负债 estimated liabilities 4H]L~^CD  
  99 2501 递延收益 deferred income r]36z X v  
  100 2601 长期借款 money borrowed for long term z2>lI9D4V  
  101 2602 长期债券 long-term bond 3=ymm^  
  106 2801 长期应付款 long-term account payable Owk|@6!  
  107 2802 未确认融资费用 unacknowledged financial charges R{T$[$6S  
  108 2811 专项应付款 special accounts payable {Y9q[D'g.  
  109 2901 递延所得税负债 deferred income tax liabilities Hj,A5#|=J  
  三、共同类 #Mw8^FST  
  112 3101 衍生工具 derivative tool 2jhxQL  
  113 3201 套期工具 arbitrage tool cYt!n5w~W  
  114 3202 被套期项目 arbitrage project `PH{syz  
  四、所有者权益类 pyvSwD5t  
  115 4001 实收资本 paid-up capital C;urBsC  
  116 4002 资本公积 contributed surplus *;*r 8[U}q  
  117 4101 盈余公积 earned surplus HHsmLo c4  
  119 4103 本年利润 profit for the current year wD)XjX  
  120 4104 利润分配 allocation of profits ^y%T~dLkp'  
  121 4201 库存股 treasury stock }vM("v|M  
  五、成本类 J/*`7Pd  
  122 5001 生产成本 production cost c0u^zH<  
  123 5101 制造费用 cost of production [ibu/ W$  
  124 5201 劳务成本 service cost D,FkB"ZZE  
  125 5301 研发支出 research and development expenditures XOS[No~  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor =C.$ UX  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor `W*U4?M  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 9q[oa5INd  
  六、损益类 Dm<A ^u8  
  129 6001 主营业务收入 main business income /t"3!Z?BOv  
  130 6011 利息收入 金融共用​ interest income financial sharing W6/ yn  
  135 6051 其他业务收入 other business income 3:i@II  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 9qG6Pb  
  137 6101 公允价值变动损益 sound value flexible loss and profit *!7 O~yQ  
  138 6111 投资收益 income on investment ~R92cH>L  
  142 6301 营业外收入 nonrevenue receipt 0:Ol7  
  143 6401 主营业务成本 main business cost B0]~el  
  144 6402 其他业务支出 other business expense A~t j/yq9  
  145 6405 营业税金及附加 business tariff and annex Z?m3~L9L2  
  146 6411 利息支出 金融共用 interest expense financial sharing ^.NU|NQi'  
  155 6601 销售费用 marketing cost N//K Ph  
  156 6602 管理费用 managing cost yO~Ig `w  
  157 6603 财务费用 financial cost u:_,GQ )\  
  158 6604 勘探费用 exploration expense jtc]>]6i  
  159 6701 资产减值损失 loss from asset devaluation AkQ ~k0i}b  
  160 6711 营业外支出 nonoperating expense |8tilOqI  
  161 6801 所得税 income tax `RL"AH:+  
  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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