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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 ]d`VT)~vje  
  1 1001 库存现金 cash on hand jIF |P-  
  2 1002 银行存款 bank deposit `kr?j:g  
  5 1015 其他货币资金 other monetary capital H1T.(M/"  
  9 1101 交易性金融资产 transaction monetary assets nd(S3rct&  
  11 1121 应收票据 notes receivable - DCbko  
  12 1122 应收账款 Account receivable qVPeB,kIz  
  13 1123 预付账款 account prepaid !wp3!bLp  
  14 1131 应收股利 dividend receivable _w Ot39e&  
  15 1132 应收利息 accrued interest receivable 0ksa  
  21 1231 其他应收款 accounts receivable-others kR9-8I{J  
  22 1241 坏账准备 had debts reserve KU;9}!#  
  28 1401 材料采购 procurement of materials �{x7,  
  29 1402 在途物资 materials in transit gJhiGYx  
  30 1403 原材料 raw materials 875od  
  32 1406 库存商品 commodity stocks 1sCR4L:+  
  33 1407 发出商品 goods in transit Il.K"ll  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Gc!x|V;T  
  42 1461 存货跌价准备 reserve against stock price declining dTtSUA|V7"  
  43 1501 待摊费用 fees to be apportioned (ik\|y% A  
  45 1521 持有至到期投资 hold investment due &[SC|=U'M  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve X?$_Sd"G+5  
  47 1523 可供出售金融资产 financial assets available for sale vFsLY  
  48 1524 长期股权投资 long-term stock ownership investment KYP!Rs/j.  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve FC*[*  
  50 1526 投资性房地产 investment real eastate "] iB6  
  51 1531 长期应收款 long-term account receivable $SE^S   
  52 1541 未实现融资收益 unrealized financing income {iLT/ i%  
  54 1601 固定资产 permanent assets 9/;P->wy  
  55 1602 累计折旧 accumulated depreciation pmilrZmm]  
  56 1603 固定资产减值准备permanent assets reduction reserve JLi|Td "1%  
  57 1604 在建工程 construction in process `XB 9Mi=  
  58 1605 工程物资 engineer material cAc@n6[`3  
  59 1606 固定资产清理 disposal of fixed assets Z8oK2Dw  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing %IRi1EmN8  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 2m[<]$  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture gNhQD*+>{  
  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 m6djeOl  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture *4Izy14e  
  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 d/Q%IeEL.  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation Uwi7)  
  67 1701 无形资产 intangible assets EZj9wd"u  
  68 1702 累计摊销 accumulated amortization _y>~ yZx  
  69 1703 无形资产减值准备 intangible assets reduction reserve 8*fv'  
  70 1711 商誉 business reputation  kwA$Z!Rn  
  71 1801 长期待摊费用 long-term deferred expenses s0_nLbWwO  
  72 1811 递延所得税资产 deferred income tax assets qv"$Bd:]r  
  73 1901 待处理财产损溢 waiting assets profit and loss e$pV%5=  
  二、负债类 debt group Yrn)VV[)h  
  74 2001 短期借款 short-term loan h@h!,;  
  81 2101 交易性金融负债 transaction financial liabilities IMfqiH)  
  83 2201 应付票据 notes payable :hV7> rr  
  84 2202 应付账款 account payable ^VACf|0  
  85 2205 预收账款 item received in advance CA#,THty  
  86 2211 应付职工薪酬 employee pay payable QwJyY{O`  
  87 2221 应交税费 tax payable Bw{I;rW{2  
  88 2231 应付股利 dividend payable LD g?'y;2  
  89 2232 应付利息 interest payable "Yca%:  
  90 2241 其他应付款 other account payable F3N6{ysK#  
  97 2401 预提费用 withholding expenses #u + v_  
  98 2411 预计负债 estimated liabilities +H Usz ?  
  99 2501 递延收益 deferred income 69 o 7EA  
  100 2601 长期借款 money borrowed for long term lA-h`rl /  
  101 2602 长期债券 long-term bond Wr5V`sM  
  106 2801 长期应付款 long-term account payable p6WX9\qS(  
  107 2802 未确认融资费用 unacknowledged financial charges 3Le{\}-$.  
  108 2811 专项应付款 special accounts payable r)6M!_]AW  
  109 2901 递延所得税负债 deferred income tax liabilities h65-s  
  三、共同类 t.'!`5G  
  112 3101 衍生工具 derivative tool 2T  TdH)  
  113 3201 套期工具 arbitrage tool rc>6.sM %  
  114 3202 被套期项目 arbitrage project X~i<g?]  
  四、所有者权益类 S@ f9c  
  115 4001 实收资本 paid-up capital Zsh9>]M L  
  116 4002 资本公积 contributed surplus jb;hcraR  
  117 4101 盈余公积 earned surplus (Clkv  
  119 4103 本年利润 profit for the current year Q1l' 7N  
  120 4104 利润分配 allocation of profits n\.Vqe  
  121 4201 库存股 treasury stock 4YX3+oS  
  五、成本类 {GcO3G#FZ  
  122 5001 生产成本 production cost ;]jNk'oa  
  123 5101 制造费用 cost of production C{XmVc.  
  124 5201 劳务成本 service cost D #/Bx[  
  125 5301 研发支出 research and development expenditures a+PzI x2  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor zZC9\V}R  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 0,8okA H  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor E=w1=,/y  
  六、损益类 <V6VMYXY4  
  129 6001 主营业务收入 main business income 9 5RBO4w%w  
  130 6011 利息收入 金融共用​ interest income financial sharing Y7[jqb1D  
  135 6051 其他业务收入 other business income Dl8;$~  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ,<p}o\ 6  
  137 6101 公允价值变动损益 sound value flexible loss and profit PIpi1v*qz  
  138 6111 投资收益 income on investment g SAt@2*U2  
  142 6301 营业外收入 nonrevenue receipt [=]4-q6UN  
  143 6401 主营业务成本 main business cost %-e 82J1  
  144 6402 其他业务支出 other business expense RlDn0s  
  145 6405 营业税金及附加 business tariff and annex M+9gL3W  
  146 6411 利息支出 金融共用 interest expense financial sharing Ezv Y"T@  
  155 6601 销售费用 marketing cost A6iq[b]  
  156 6602 管理费用 managing cost R n* L  
  157 6603 财务费用 financial cost QW~1%`  
  158 6604 勘探费用 exploration expense q\527^ZM  
  159 6701 资产减值损失 loss from asset devaluation Mzw X>3x  
  160 6711 营业外支出 nonoperating expense Clb@$,  
  161 6801 所得税 income tax ig':%2V/  
  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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