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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 Q xg)Wb#  
  1 1001 库存现金 cash on hand !GL kAV  
  2 1002 银行存款 bank deposit AQR/nWwx  
  5 1015 其他货币资金 other monetary capital %M KZ':m  
  9 1101 交易性金融资产 transaction monetary assets fRT4,;  
  11 1121 应收票据 notes receivable Ed$;#4  
  12 1122 应收账款 Account receivable g[ dI%  
  13 1123 预付账款 account prepaid {iRXK   
  14 1131 应收股利 dividend receivable hNWZ1r~_  
  15 1132 应收利息 accrued interest receivable =MCQNyf+  
  21 1231 其他应收款 accounts receivable-others 20Rj Rd  
  22 1241 坏账准备 had debts reserve [8OQ5}do/  
  28 1401 材料采购 procurement of materials X6`F<H`  
  29 1402 在途物资 materials in transit {6,  l#z  
  30 1403 原材料 raw materials 5:W 5@e{  
  32 1406 库存商品 commodity stocks b?Zt3#  
  33 1407 发出商品 goods in transit $~s|%>@  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles : #om6}   
  42 1461 存货跌价准备 reserve against stock price declining )CAEqP  
  43 1501 待摊费用 fees to be apportioned x;; =+)Gg  
  45 1521 持有至到期投资 hold investment due ZQV,gIFys  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 52H'aHO1  
  47 1523 可供出售金融资产 financial assets available for sale g E#4 3  
  48 1524 长期股权投资 long-term stock ownership investment :<w2j 6V  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve >3\($<YDZM  
  50 1526 投资性房地产 investment real eastate :\sz`p?EC  
  51 1531 长期应收款 long-term account receivable yR|Beno  
  52 1541 未实现融资收益 unrealized financing income T|fmO<e *n  
  54 1601 固定资产 permanent assets piv/QP-X  
  55 1602 累计折旧 accumulated depreciation v0|[w2Q2  
  56 1603 固定资产减值准备permanent assets reduction reserve 0[SJ7k19  
  57 1604 在建工程 construction in process C[0*>W8o  
  58 1605 工程物资 engineer material T)Ohk(jK1  
  59 1606 固定资产清理 disposal of fixed assets ,KO_h{mI<  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing wEu"X  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing m. |__L  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture F4T}HY>nZ  
  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 ) }.<lSw  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture H,I k&{@j  
  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 ZA> p~Zt  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation Za4X ;  
  67 1701 无形资产 intangible assets G,]%dZH e  
  68 1702 累计摊销 accumulated amortization N~/D| ?P~2  
  69 1703 无形资产减值准备 intangible assets reduction reserve *RpBKm&^7  
  70 1711 商誉 business reputation [->uDbtzL  
  71 1801 长期待摊费用 long-term deferred expenses ZBX,4kxK7  
  72 1811 递延所得税资产 deferred income tax assets *pMu,?uE  
  73 1901 待处理财产损溢 waiting assets profit and loss V_.n G;  
  二、负债类 debt group IC[iCrB  
  74 2001 短期借款 short-term loan ]`S35b  
  81 2101 交易性金融负债 transaction financial liabilities t^Hte^#S  
  83 2201 应付票据 notes payable &t0toEj  
  84 2202 应付账款 account payable 2w KW17wj,  
  85 2205 预收账款 item received in advance cI g|sn  
  86 2211 应付职工薪酬 employee pay payable /`)>W :  
  87 2221 应交税费 tax payable COC6H'F  
  88 2231 应付股利 dividend payable c/bIt  
  89 2232 应付利息 interest payable 6gSo>F4=  
  90 2241 其他应付款 other account payable v\;hI5WY  
  97 2401 预提费用 withholding expenses UCv9G/$  
  98 2411 预计负债 estimated liabilities luYa+E0  
  99 2501 递延收益 deferred income f-M9OI  
  100 2601 长期借款 money borrowed for long term }>|!Mf]W?R  
  101 2602 长期债券 long-term bond nWd]P\a'V  
  106 2801 长期应付款 long-term account payable a*fUMhIi  
  107 2802 未确认融资费用 unacknowledged financial charges xbeVq P  
  108 2811 专项应付款 special accounts payable e,0y+~  
  109 2901 递延所得税负债 deferred income tax liabilities DQ a0S7I  
  三、共同类 sp VE'"^  
  112 3101 衍生工具 derivative tool m:{ws~   
  113 3201 套期工具 arbitrage tool S9'8rn!_  
  114 3202 被套期项目 arbitrage project "N|gU;~W  
  四、所有者权益类 ! 4ZszQg  
  115 4001 实收资本 paid-up capital uk\-"dS  
  116 4002 资本公积 contributed surplus `!t+sX- n  
  117 4101 盈余公积 earned surplus 9*"Ae0ok1  
  119 4103 本年利润 profit for the current year l-GQ AI8  
  120 4104 利润分配 allocation of profits ls<7Qe"a  
  121 4201 库存股 treasury stock -5_[m@Vr  
  五、成本类 ;g M$%!&  
  122 5001 生产成本 production cost HRPNZ!B  
  123 5101 制造费用 cost of production )w.\xA~|  
  124 5201 劳务成本 service cost y&$mN  
  125 5301 研发支出 research and development expenditures GG KD8'j]  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor mnwYv..ePz  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor W%)uKQha  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor +}u{{  
  六、损益类 0!^vQ  
  129 6001 主营业务收入 main business income C6-71 `C0  
  130 6011 利息收入 金融共用​ interest income financial sharing <Fc @T4Q,  
  135 6051 其他业务收入 other business income h)vRvfcmY  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 2?)bpp$WZ  
  137 6101 公允价值变动损益 sound value flexible loss and profit +Je(]b @  
  138 6111 投资收益 income on investment :=I@<@82W  
  142 6301 营业外收入 nonrevenue receipt 6jGPmOM/  
  143 6401 主营业务成本 main business cost kDrqV{ _  
  144 6402 其他业务支出 other business expense w=r3QKm#K  
  145 6405 营业税金及附加 business tariff and annex FK8G BkQ!  
  146 6411 利息支出 金融共用 interest expense financial sharing r-ldqj  
  155 6601 销售费用 marketing cost `9+>2*k  
  156 6602 管理费用 managing cost * t,J4c  
  157 6603 财务费用 financial cost %dyEF8)  
  158 6604 勘探费用 exploration expense .7!n%Ks  
  159 6701 资产减值损失 loss from asset devaluation Ot]Y/;K  
  160 6711 营业外支出 nonoperating expense s /? &H-  
  161 6801 所得税 income tax n$ri:~s  
  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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