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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 +_HdX w#  
  1 1001 库存现金 cash on hand bdc\  
  2 1002 银行存款 bank deposit 2pyt&'NJua  
  5 1015 其他货币资金 other monetary capital $R{8z-,Q  
  9 1101 交易性金融资产 transaction monetary assets lWy=)^)4  
  11 1121 应收票据 notes receivable 4f1D*id*`#  
  12 1122 应收账款 Account receivable HW7FP]NH  
  13 1123 预付账款 account prepaid k ~6- cx  
  14 1131 应收股利 dividend receivable Ri?\m!o  
  15 1132 应收利息 accrued interest receivable BH:  
  21 1231 其他应收款 accounts receivable-others K}I0o!(#  
  22 1241 坏账准备 had debts reserve 6 o[/F3`  
  28 1401 材料采购 procurement of materials J+<p+(^*v  
  29 1402 在途物资 materials in transit @Hr+/52B  
  30 1403 原材料 raw materials ;MTz]c  
  32 1406 库存商品 commodity stocks <d$A)S};W  
  33 1407 发出商品 goods in transit ,J9}.}Hd  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles !eD+GDgE]  
  42 1461 存货跌价准备 reserve against stock price declining K^i"9D)A  
  43 1501 待摊费用 fees to be apportioned Go+[uY^  
  45 1521 持有至到期投资 hold investment due "zV']A>4H  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve +?N}Y{Y&  
  47 1523 可供出售金融资产 financial assets available for sale ]O!s 'lC  
  48 1524 长期股权投资 long-term stock ownership investment =hX[  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ~mILA->F  
  50 1526 投资性房地产 investment real eastate .`LgYW  
  51 1531 长期应收款 long-term account receivable C*wdtEGq  
  52 1541 未实现融资收益 unrealized financing income K=kH%ZK  
  54 1601 固定资产 permanent assets {},;-%xE  
  55 1602 累计折旧 accumulated depreciation Da,&+fZI!  
  56 1603 固定资产减值准备permanent assets reduction reserve >,g5Hkmqr  
  57 1604 在建工程 construction in process A_r<QYq0|  
  58 1605 工程物资 engineer material ?ei%RWo  
  59 1606 固定资产清理 disposal of fixed assets  Q&+c.S  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing |6B6?'  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing *)PG-$6X&  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture R+. Nn  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 5t'Fv<g  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture { R*Y=Ie  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 3&J&^O  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation R# 6H'TVE  
  67 1701 无形资产 intangible assets _.f@Y`4d  
  68 1702 累计摊销 accumulated amortization FP;": iRL  
  69 1703 无形资产减值准备 intangible assets reduction reserve .98.G4J>  
  70 1711 商誉 business reputation Wu{&;$  
  71 1801 长期待摊费用 long-term deferred expenses QAaF@Do  
  72 1811 递延所得税资产 deferred income tax assets c/$*%J<  
  73 1901 待处理财产损溢 waiting assets profit and loss W]LQ &f  
  二、负债类 debt group uZ[/%GTX{)  
  74 2001 短期借款 short-term loan eti9nPjG  
  81 2101 交易性金融负债 transaction financial liabilities jyjQzt >\  
  83 2201 应付票据 notes payable y\_wWE  
  84 2202 应付账款 account payable 0!IPcZjY7  
  85 2205 预收账款 item received in advance 4_< nQ9K  
  86 2211 应付职工薪酬 employee pay payable 2}`R"M eS  
  87 2221 应交税费 tax payable b{HhS6<K?  
  88 2231 应付股利 dividend payable !"(u_dFw  
  89 2232 应付利息 interest payable ?cB O6^  
  90 2241 其他应付款 other account payable IgA.%}II}  
  97 2401 预提费用 withholding expenses {W'8T}q  
  98 2411 预计负债 estimated liabilities B "n`|; r5  
  99 2501 递延收益 deferred income 9[f%;WaS  
  100 2601 长期借款 money borrowed for long term 83?1<v0%  
  101 2602 长期债券 long-term bond eYDgEM  
  106 2801 长期应付款 long-term account payable >r:X~XnRUj  
  107 2802 未确认融资费用 unacknowledged financial charges & >b+loF  
  108 2811 专项应付款 special accounts payable =L16hDk o  
  109 2901 递延所得税负债 deferred income tax liabilities foyB{6q8  
  三、共同类 A5+5J_)*  
  112 3101 衍生工具 derivative tool fv5C! > t  
  113 3201 套期工具 arbitrage tool ,9UCb$mh  
  114 3202 被套期项目 arbitrage project Z3 n~&!  
  四、所有者权益类 7%opzdS#  
  115 4001 实收资本 paid-up capital SEU\}Ni{  
  116 4002 资本公积 contributed surplus X v*}1PZH  
  117 4101 盈余公积 earned surplus 9i[4"&K  
  119 4103 本年利润 profit for the current year ;r@!a!NLB  
  120 4104 利润分配 allocation of profits l qXc  
  121 4201 库存股 treasury stock ,7I},sZj   
  五、成本类 ULTNhq R*n  
  122 5001 生产成本 production cost GMT or  
  123 5101 制造费用 cost of production c'~ [!,[b<  
  124 5201 劳务成本 service cost y*(_\\  
  125 5301 研发支出 research and development expenditures y;,y"W  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor iRouLd  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor o]p#%B?mZ  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor <4sj@C  
  六、损益类 Z{#"-UG   
  129 6001 主营业务收入 main business income OT%V{hD  
  130 6011 利息收入 金融共用​ interest income financial sharing ,$PFI(Whk  
  135 6051 其他业务收入 other business income U%n,XOJ  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance cLHF9B5  
  137 6101 公允价值变动损益 sound value flexible loss and profit  Dx0O'uwR  
  138 6111 投资收益 income on investment +0U #.|?  
  142 6301 营业外收入 nonrevenue receipt $ {@q?iol  
  143 6401 主营业务成本 main business cost bm^X!i5  
  144 6402 其他业务支出 other business expense w=5   
  145 6405 营业税金及附加 business tariff and annex v#Sj|47  
  146 6411 利息支出 金融共用 interest expense financial sharing ])S$x{.g  
  155 6601 销售费用 marketing cost G#'Q~N  
  156 6602 管理费用 managing cost ?Oqzd$-  
  157 6603 财务费用 financial cost Y}K!`~n1S  
  158 6604 勘探费用 exploration expense E0T&GR@.  
  159 6701 资产减值损失 loss from asset devaluation $(XgKq&xWZ  
  160 6711 营业外支出 nonoperating expense #_{0Ndp2  
  161 6801 所得税 income tax [Ek42%  
  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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