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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 5 VRYO"D:  
  1 1001 库存现金 cash on hand pEw"8U  
  2 1002 银行存款 bank deposit f'8kish  
  5 1015 其他货币资金 other monetary capital 7;u e  
  9 1101 交易性金融资产 transaction monetary assets `+`Z7  
  11 1121 应收票据 notes receivable 1ofKt=|=  
  12 1122 应收账款 Account receivable {Z{75}  
  13 1123 预付账款 account prepaid tWo{7)Eb  
  14 1131 应收股利 dividend receivable D,m]CK '  
  15 1132 应收利息 accrued interest receivable d; [C6d  
  21 1231 其他应收款 accounts receivable-others ~"dA~[r L  
  22 1241 坏账准备 had debts reserve y@]_+2Vo  
  28 1401 材料采购 procurement of materials E"\/ M  
  29 1402 在途物资 materials in transit yZd +^QN  
  30 1403 原材料 raw materials "vA}FV%tRq  
  32 1406 库存商品 commodity stocks $v,dz_O*\  
  33 1407 发出商品 goods in transit k[0-CB  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles d[r#-h> dS  
  42 1461 存货跌价准备 reserve against stock price declining ?=>+ LqP  
  43 1501 待摊费用 fees to be apportioned b>_o xK  
  45 1521 持有至到期投资 hold investment due PxF <\pu&  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve  vVj  
  47 1523 可供出售金融资产 financial assets available for sale %el"BSB  
  48 1524 长期股权投资 long-term stock ownership investment /{|EAd{  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve U s g K  
  50 1526 投资性房地产 investment real eastate <Q$@r?Mu]  
  51 1531 长期应收款 long-term account receivable M=.:,wRm  
  52 1541 未实现融资收益 unrealized financing income L9 -h;] x!  
  54 1601 固定资产 permanent assets Rn#KfI:{  
  55 1602 累计折旧 accumulated depreciation EQ2#/>  
  56 1603 固定资产减值准备permanent assets reduction reserve + r!1<AAE$  
  57 1604 在建工程 construction in process oV)~@0B&0  
  58 1605 工程物资 engineer material sfLMk E  
  59 1606 固定资产清理 disposal of fixed assets Z,`iO %W  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing EJ@?h(O  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing |lXc0"H[o  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture f6|KN+.  
  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 _4TH4~cY  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ktI/3Mb@  
  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 a5 *2h{i  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation o5xAav"+>  
  67 1701 无形资产 intangible assets jATI&oX  
  68 1702 累计摊销 accumulated amortization og4UhP^UET  
  69 1703 无形资产减值准备 intangible assets reduction reserve ^ K|;~}P  
  70 1711 商誉 business reputation Hip&8NW  
  71 1801 长期待摊费用 long-term deferred expenses "mX\&%i6\p  
  72 1811 递延所得税资产 deferred income tax assets =,%CLS,6w  
  73 1901 待处理财产损溢 waiting assets profit and loss Ny_lrfh)[  
  二、负债类 debt group l6(-I Tb  
  74 2001 短期借款 short-term loan L{:9Cx!F  
  81 2101 交易性金融负债 transaction financial liabilities 0$_oT;{8  
  83 2201 应付票据 notes payable rxr{/8%f%  
  84 2202 应付账款 account payable pkP?i5 ,  
  85 2205 预收账款 item received in advance MzPzqm<  
  86 2211 应付职工薪酬 employee pay payable Zkx[[ gzL  
  87 2221 应交税费 tax payable +$X#q8j06  
  88 2231 应付股利 dividend payable [FK<96.nt  
  89 2232 应付利息 interest payable ;g6M%;1-  
  90 2241 其他应付款 other account payable d\%WgH  
  97 2401 预提费用 withholding expenses ktnuNsp  
  98 2411 预计负债 estimated liabilities v4?x.I  
  99 2501 递延收益 deferred income +${D  
  100 2601 长期借款 money borrowed for long term 6Z#\CixG  
  101 2602 长期债券 long-term bond (&&4J{`W9  
  106 2801 长期应付款 long-term account payable 6`!Fv-  
  107 2802 未确认融资费用 unacknowledged financial charges $=5=NuX  
  108 2811 专项应付款 special accounts payable sBu=e7  
  109 2901 递延所得税负债 deferred income tax liabilities 9 Yx]=n  
  三、共同类 UUF ;p2{f  
  112 3101 衍生工具 derivative tool '#LQN<"4  
  113 3201 套期工具 arbitrage tool "+\lws  
  114 3202 被套期项目 arbitrage project h 8 'v d3  
  四、所有者权益类 @)-sTgn  
  115 4001 实收资本 paid-up capital GFfq+=se  
  116 4002 资本公积 contributed surplus $jm>:YD  
  117 4101 盈余公积 earned surplus hOFOO_byzO  
  119 4103 本年利润 profit for the current year T_X6Ulp  
  120 4104 利润分配 allocation of profits U`,0]"Qk  
  121 4201 库存股 treasury stock V~S0hqW[  
  五、成本类 M(RZ/x  
  122 5001 生产成本 production cost ` L >  
  123 5101 制造费用 cost of production 76wc,+  
  124 5201 劳务成本 service cost  +zu(  
  125 5301 研发支出 research and development expenditures ]BtbWKJBqe  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor k4,BNJt'Z  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ? 9! Z<H  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 7a#4tqM#  
  六、损益类 }K 1JU`Lz  
  129 6001 主营业务收入 main business income Ob}?zl@  
  130 6011 利息收入 金融共用​ interest income financial sharing ?notxE7 ]  
  135 6051 其他业务收入 other business income {n/uh0>f*  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance O$D'.t  
  137 6101 公允价值变动损益 sound value flexible loss and profit LUH"  
  138 6111 投资收益 income on investment I#m- g-J  
  142 6301 营业外收入 nonrevenue receipt LVc4CE f  
  143 6401 主营业务成本 main business cost _ ):d`O e  
  144 6402 其他业务支出 other business expense u)3 $~ m~  
  145 6405 营业税金及附加 business tariff and annex 6lk l7zm  
  146 6411 利息支出 金融共用 interest expense financial sharing GM<BO8Y.  
  155 6601 销售费用 marketing cost ebS0qo[oLH  
  156 6602 管理费用 managing cost *? y+e  
  157 6603 财务费用 financial cost F6o_b4l  
  158 6604 勘探费用 exploration expense %)[+%57{  
  159 6701 资产减值损失 loss from asset devaluation XO-Prs  
  160 6711 营业外支出 nonoperating expense 2H/Z_+\  
  161 6801 所得税 income tax B;R.#^@/  
  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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