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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
Ny p5=  
  一、资产类 >L?/Ph%d  
  1 1001 库存现金 cash on hand SYeCz(H>d  
  2 1002 银行存款 bank deposit WLv( K_3Y  
  5 1015 其他货币资金 other monetary capital L ?4c8!Q  
  9 1101 交易性金融资产 transaction monetary assets `3/,-  
  11 1121 应收票据 notes receivable pkjL2U:  
  12 1122 应收账款 Account receivable +cQ4u4  
  13 1123 预付账款 account prepaid {cq; SH  
  14 1131 应收股利 dividend receivable s|%mGt &L  
  15 1132 应收利息 accrued interest receivable }g5h"N\$o  
  21 1231 其他应收款 accounts receivable-others lmQ!q>N   
  22 1241 坏账准备 had debts reserve <;phc~0+  
  28 1401 材料采购 procurement of materials }bAd@a9>3  
  29 1402 在途物资 materials in transit .kBi" p&  
  30 1403 原材料 raw materials 2 os&d|  
  32 1406 库存商品 commodity stocks i1\xZ<|0  
  33 1407 发出商品 goods in transit 6wIv7@Y  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles dB^J}_wp  
  42 1461 存货跌价准备 reserve against stock price declining N[){yaj  
  43 1501 待摊费用 fees to be apportioned Pm#B'N#*N|  
  45 1521 持有至到期投资 hold investment due &}YB!6k h^  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 9k&lq$  
  47 1523 可供出售金融资产 financial assets available for sale Xr6lYO_R  
  48 1524 长期股权投资 long-term stock ownership investment Z\6azhbI}  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve @X\Sh>H  
  50 1526 投资性房地产 investment real eastate 6 V*@ {  
  51 1531 长期应收款 long-term account receivable VKS:d!}3E  
  52 1541 未实现融资收益 unrealized financing income 5i83(>p3]e  
  54 1601 固定资产 permanent assets ,BOB &u  
  55 1602 累计折旧 accumulated depreciation B`iQN7fd  
  56 1603 固定资产减值准备permanent assets reduction reserve K>w}(td  
  57 1604 在建工程 construction in process Ep.,2H  
  58 1605 工程物资 engineer material ( y'i{:B  
  59 1606 固定资产清理 disposal of fixed assets :&#hjeltt  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ZgZ}^x  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing n|yl3v  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture m:/nw,  
  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 yQM7QLbTk  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture uy~5!i&  
  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 ubj ~ ULA  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 4~ZQsw `  
  67 1701 无形资产 intangible assets rm1R^ n  
  68 1702 累计摊销 accumulated amortization 9Rb-QI  
  69 1703 无形资产减值准备 intangible assets reduction reserve 3@XCP-`  
  70 1711 商誉 business reputation gE`G3kgn{  
  71 1801 长期待摊费用 long-term deferred expenses t \Fc <  
  72 1811 递延所得税资产 deferred income tax assets X+?*Tw!\  
  73 1901 待处理财产损溢 waiting assets profit and loss ~; Ss)d  
  二、负债类 debt group #f zvK+  
  74 2001 短期借款 short-term loan WFjNS'WI_  
  81 2101 交易性金融负债 transaction financial liabilities E )09M%fe  
  83 2201 应付票据 notes payable j<R,}nmD3\  
  84 2202 应付账款 account payable [o*u!2 r  
  85 2205 预收账款 item received in advance Yw\} '7  
  86 2211 应付职工薪酬 employee pay payable pvDr&n9  
  87 2221 应交税费 tax payable >O9j},X  
  88 2231 应付股利 dividend payable |t4k&Dkx`  
  89 2232 应付利息 interest payable xQk]a1  
  90 2241 其他应付款 other account payable pIC CjA?3@  
  97 2401 预提费用 withholding expenses #- z*c  
  98 2411 预计负债 estimated liabilities \#m;L/D  
  99 2501 递延收益 deferred income agM.-MK  
  100 2601 长期借款 money borrowed for long term n-}:D<\7  
  101 2602 长期债券 long-term bond  aVz<RS  
  106 2801 长期应付款 long-term account payable jE&kN$.7j  
  107 2802 未确认融资费用 unacknowledged financial charges e ! 6SJ7xC  
  108 2811 专项应付款 special accounts payable  ^G~W}z?-  
  109 2901 递延所得税负债 deferred income tax liabilities ^h1VCyoR*  
  三、共同类 G|4v nIS  
  112 3101 衍生工具 derivative tool ie 2X.#  
  113 3201 套期工具 arbitrage tool {YcVeCq+N  
  114 3202 被套期项目 arbitrage project QKwWX_3%Z]  
  四、所有者权益类 gK-:t  
  115 4001 实收资本 paid-up capital _B 8e 1an  
  116 4002 资本公积 contributed surplus I{_St8  
  117 4101 盈余公积 earned surplus A AH-Dj|&l  
  119 4103 本年利润 profit for the current year ":Kn@S'{(  
  120 4104 利润分配 allocation of profits awHfd5nRS  
  121 4201 库存股 treasury stock l#\z 3"b  
  五、成本类 d?v#gW  
  122 5001 生产成本 production cost Bag2sk  
  123 5101 制造费用 cost of production $Y,,e3R3  
  124 5201 劳务成本 service cost 6mep|![6  
  125 5301 研发支出 research and development expenditures ,b-wo  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor #h6(DuViKw  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor = EyxM  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 7. G   
  六、损益类 p87s9 9  
  129 6001 主营业务收入 main business income tmRD$O%:  
  130 6011 利息收入 金融共用​ interest income financial sharing o*qEAy ?  
  135 6051 其他业务收入 other business income 8!VjXj"  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance >-s}1*^=oD  
  137 6101 公允价值变动损益 sound value flexible loss and profit j+Y4>fL$  
  138 6111 投资收益 income on investment q-o=lU"  
  142 6301 营业外收入 nonrevenue receipt @7u4v%,wB  
  143 6401 主营业务成本 main business cost ?uU0NKZA  
  144 6402 其他业务支出 other business expense U"%k4]:A  
  145 6405 营业税金及附加 business tariff and annex umcbIi('  
  146 6411 利息支出 金融共用 interest expense financial sharing cQ6[o"j.  
  155 6601 销售费用 marketing cost S 82NU2L  
  156 6602 管理费用 managing cost O.TFV.  
  157 6603 财务费用 financial cost 6 N~ jt  
  158 6604 勘探费用 exploration expense >:W)9o  
  159 6701 资产减值损失 loss from asset devaluation }sPY+ZjV  
  160 6711 营业外支出 nonoperating expense :54|Z5h|  
  161 6801 所得税 income tax nd3]&occ  
  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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