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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 "mE/t  (  
  1 1001 库存现金 cash on hand ?#&[1.= u  
  2 1002 银行存款 bank deposit 4 Cd5-I  
  5 1015 其他货币资金 other monetary capital 8Ara^Xh}q  
  9 1101 交易性金融资产 transaction monetary assets TTa3DbFp%  
  11 1121 应收票据 notes receivable [!3cWJCt  
  12 1122 应收账款 Account receivable .XeZjoJ$z  
  13 1123 预付账款 account prepaid YG= :lf  
  14 1131 应收股利 dividend receivable gk?H@b*  
  15 1132 应收利息 accrued interest receivable wVI_SQ<8V  
  21 1231 其他应收款 accounts receivable-others F{Yr8(UHA  
  22 1241 坏账准备 had debts reserve "0 %f R"  
  28 1401 材料采购 procurement of materials ?F$#t6Q  
  29 1402 在途物资 materials in transit V6c8o2G;+  
  30 1403 原材料 raw materials ^["D>@yIR  
  32 1406 库存商品 commodity stocks (7! pc  
  33 1407 发出商品 goods in transit [9 :9<#?o^  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles "O$WfpKX  
  42 1461 存货跌价准备 reserve against stock price declining N+ ]O#Js?  
  43 1501 待摊费用 fees to be apportioned XI$W   
  45 1521 持有至到期投资 hold investment due VE*`J i  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve zx:;0Z:S6>  
  47 1523 可供出售金融资产 financial assets available for sale 4:O.x#p  
  48 1524 长期股权投资 long-term stock ownership investment kRwY#  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve $gYGnh_,Q  
  50 1526 投资性房地产 investment real eastate ALO/{:l(  
  51 1531 长期应收款 long-term account receivable ac@\\2srV  
  52 1541 未实现融资收益 unrealized financing income I H#CaD  
  54 1601 固定资产 permanent assets gG.+3=  
  55 1602 累计折旧 accumulated depreciation 0(u}z  
  56 1603 固定资产减值准备permanent assets reduction reserve hMS:t(N{  
  57 1604 在建工程 construction in process NW;_4g4qE  
  58 1605 工程物资 engineer material Y^d#8^cP  
  59 1606 固定资产清理 disposal of fixed assets W]bytsl  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing jp~Tlomp  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing RZq_}-P,.c  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture e8:O2!HW  
  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 jG& 8`*|*  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture iKaS7lWH  
  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 jJvd!,=)  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation @Q nKaZ8jW  
  67 1701 无形资产 intangible assets nI(w7qhub  
  68 1702 累计摊销 accumulated amortization ume70ap}m  
  69 1703 无形资产减值准备 intangible assets reduction reserve `<T4 En  
  70 1711 商誉 business reputation :TKx>~`  
  71 1801 长期待摊费用 long-term deferred expenses g%^/^<ei  
  72 1811 递延所得税资产 deferred income tax assets 8 ks\-38n1  
  73 1901 待处理财产损溢 waiting assets profit and loss yD!GgnW  
  二、负债类 debt group /?Y4C)G  
  74 2001 短期借款 short-term loan -R];tpddR5  
  81 2101 交易性金融负债 transaction financial liabilities {`)o xzR  
  83 2201 应付票据 notes payable A4d3hF~l`  
  84 2202 应付账款 account payable o,J8n;"l  
  85 2205 预收账款 item received in advance H0lW gJmi|  
  86 2211 应付职工薪酬 employee pay payable b"td]H3h  
  87 2221 应交税费 tax payable =1!.g"0  
  88 2231 应付股利 dividend payable qyy .&+  
  89 2232 应付利息 interest payable /'] `}*d  
  90 2241 其他应付款 other account payable fU%Mz\t  
  97 2401 预提费用 withholding expenses B2_fCSlg  
  98 2411 预计负债 estimated liabilities >XuPg(Ow  
  99 2501 递延收益 deferred income ?l @=}WN  
  100 2601 长期借款 money borrowed for long term 7rGp^  
  101 2602 长期债券 long-term bond \>.[QQVI"l  
  106 2801 长期应付款 long-term account payable AhjCRYk+  
  107 2802 未确认融资费用 unacknowledged financial charges 9]G~i`QQ  
  108 2811 专项应付款 special accounts payable \7$"i5  
  109 2901 递延所得税负债 deferred income tax liabilities "9*MSsU  
  三、共同类 %g>k0~TRf#  
  112 3101 衍生工具 derivative tool { Ngut  
  113 3201 套期工具 arbitrage tool 4 s9^%K\8{  
  114 3202 被套期项目 arbitrage project ,}>b\(Lk  
  四、所有者权益类 )N3/;U;  
  115 4001 实收资本 paid-up capital j2:9ahW  
  116 4002 资本公积 contributed surplus B'vIL'  
  117 4101 盈余公积 earned surplus ZN'B @E=p  
  119 4103 本年利润 profit for the current year #!yX2lR  
  120 4104 利润分配 allocation of profits 0f3>s>`M  
  121 4201 库存股 treasury stock *U8,Q]gS  
  五、成本类 {VM^K1  
  122 5001 生产成本 production cost [{`&a#Q  
  123 5101 制造费用 cost of production nS.qK/.s  
  124 5201 劳务成本 service cost PuBE=9,  
  125 5301 研发支出 research and development expenditures k"/}9[6:U5  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor *|L;&XM&/  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor _IxYnm`pc  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor CA$|3m9)NM  
  六、损益类 7fT_]H8  
  129 6001 主营业务收入 main business income (X2[}K  
  130 6011 利息收入 金融共用​ interest income financial sharing k#V\O2lb  
  135 6051 其他业务收入 other business income Ck/w:i@>?  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ?AI`,*^  
  137 6101 公允价值变动损益 sound value flexible loss and profit s!F8<:FRJD  
  138 6111 投资收益 income on investment Eh9{n,5-  
  142 6301 营业外收入 nonrevenue receipt *J4 \KU  
  143 6401 主营业务成本 main business cost =|^R<#%/  
  144 6402 其他业务支出 other business expense &RHx8zScP  
  145 6405 营业税金及附加 business tariff and annex nU2w\(3|  
  146 6411 利息支出 金融共用 interest expense financial sharing +&M>J|  
  155 6601 销售费用 marketing cost (ze9-!%  
  156 6602 管理费用 managing cost $c+:dO|Fb  
  157 6603 财务费用 financial cost A*]sN8  
  158 6604 勘探费用 exploration expense ej(< Le\  
  159 6701 资产减值损失 loss from asset devaluation uSxldc  
  160 6711 营业外支出 nonoperating expense ~qA\u5sB9@  
  161 6801 所得税 income tax W<~u0AyO 3  
  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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