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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 #| e5  
  1 1001 库存现金 cash on hand t6U+a\-<  
  2 1002 银行存款 bank deposit S g_?.XZc[  
  5 1015 其他货币资金 other monetary capital +Y%I0.?&5  
  9 1101 交易性金融资产 transaction monetary assets Z~R/ p;@  
  11 1121 应收票据 notes receivable cF>;f(X  
  12 1122 应收账款 Account receivable p`V9+CA  
  13 1123 预付账款 account prepaid b|pNc'u:Cn  
  14 1131 应收股利 dividend receivable -T="Ml &  
  15 1132 应收利息 accrued interest receivable 5<'Jd3N{&  
  21 1231 其他应收款 accounts receivable-others 74!JPOpQH  
  22 1241 坏账准备 had debts reserve Y(;[L`"  
  28 1401 材料采购 procurement of materials TbUkqABm  
  29 1402 在途物资 materials in transit #cg@Z  
  30 1403 原材料 raw materials qb/!;U_  
  32 1406 库存商品 commodity stocks oGjYCVc  
  33 1407 发出商品 goods in transit 0|3B8m  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles  K`mxb}  
  42 1461 存货跌价准备 reserve against stock price declining 3 n"&$q6  
  43 1501 待摊费用 fees to be apportioned hCx#Heh  
  45 1521 持有至到期投资 hold investment due i3\oy`GJ  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 5;%xqdD  
  47 1523 可供出售金融资产 financial assets available for sale O9 r44ww  
  48 1524 长期股权投资 long-term stock ownership investment Q0cf]  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve HrcnyQ`Q0  
  50 1526 投资性房地产 investment real eastate m>m`aLrnb  
  51 1531 长期应收款 long-term account receivable o0v m?CL#  
  52 1541 未实现融资收益 unrealized financing income iO#xIl<  
  54 1601 固定资产 permanent assets GTX&:5H\t  
  55 1602 累计折旧 accumulated depreciation pF{Ri  
  56 1603 固定资产减值准备permanent assets reduction reserve TOP'Bmb  
  57 1604 在建工程 construction in process >L3p qK   
  58 1605 工程物资 engineer material =>TtX@Q{  
  59 1606 固定资产清理 disposal of fixed assets 2FtEt+A+'  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing W;j)ux7jMY  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing pc(9(. |  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture A7}|VV  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture O&1p2!Bk4  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture fN/KXdAy&  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation .St h  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation R(#;yn  
  67 1701 无形资产 intangible assets k$m X81  
  68 1702 累计摊销 accumulated amortization l%V}'6T  
  69 1703 无形资产减值准备 intangible assets reduction reserve 5 BG&r*U  
  70 1711 商誉 business reputation (W6\%H2u  
  71 1801 长期待摊费用 long-term deferred expenses J~ rC  
  72 1811 递延所得税资产 deferred income tax assets &?6 ~v  
  73 1901 待处理财产损溢 waiting assets profit and loss h!3Z%M  
  二、负债类 debt group 2QD B'xs3  
  74 2001 短期借款 short-term loan tz> X'L  
  81 2101 交易性金融负债 transaction financial liabilities l`G:@}P>G  
  83 2201 应付票据 notes payable ;:YjgZ:+Q]  
  84 2202 应付账款 account payable H$'kWU*l  
  85 2205 预收账款 item received in advance @MVZy  
  86 2211 应付职工薪酬 employee pay payable O[J+dWyp  
  87 2221 应交税费 tax payable ;( Va_   
  88 2231 应付股利 dividend payable }|,\ ?7,  
  89 2232 应付利息 interest payable n_ gB#L$  
  90 2241 其他应付款 other account payable x}24?mP  
  97 2401 预提费用 withholding expenses 0L-g'^nn  
  98 2411 预计负债 estimated liabilities ) x $Vy=  
  99 2501 递延收益 deferred income ^Rh~+  
  100 2601 长期借款 money borrowed for long term 3W00,f^9  
  101 2602 长期债券 long-term bond ?-p aM5Q+  
  106 2801 长期应付款 long-term account payable u8\QhUk'G  
  107 2802 未确认融资费用 unacknowledged financial charges un%"s:  
  108 2811 专项应付款 special accounts payable lY,1 w  
  109 2901 递延所得税负债 deferred income tax liabilities l"g%vS,;`  
  三、共同类 aPMM:RP`  
  112 3101 衍生工具 derivative tool jYx(  
  113 3201 套期工具 arbitrage tool %zVv3p:  
  114 3202 被套期项目 arbitrage project (8/xSOZ[  
  四、所有者权益类 m$j;FKz+|  
  115 4001 实收资本 paid-up capital Q |r1.  
  116 4002 资本公积 contributed surplus D*b|(Oi  
  117 4101 盈余公积 earned surplus a,\u|T:g  
  119 4103 本年利润 profit for the current year  X0L{#U  
  120 4104 利润分配 allocation of profits 4IpFT;`q  
  121 4201 库存股 treasury stock TUCp mj  
  五、成本类 rI$10R$+H  
  122 5001 生产成本 production cost `{;&Qcg6m  
  123 5101 制造费用 cost of production 8hV:bz"  
  124 5201 劳务成本 service cost V,,iKr@TG  
  125 5301 研发支出 research and development expenditures 0{uX2h  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor }z:=b8}  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ?Cl"j cQ*  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor <o`]wOrl  
  六、损益类 eeZ9 w~<  
  129 6001 主营业务收入 main business income ou4?`JF)-  
  130 6011 利息收入 金融共用​ interest income financial sharing Jx7^|A  
  135 6051 其他业务收入 other business income %ua5T9H Z  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance !9Ni[8&Fg0  
  137 6101 公允价值变动损益 sound value flexible loss and profit \}c50}#0  
  138 6111 投资收益 income on investment XAkl,Y  
  142 6301 营业外收入 nonrevenue receipt *Ux"3IXO  
  143 6401 主营业务成本 main business cost a2n#T,kq&  
  144 6402 其他业务支出 other business expense AX?6Q4Gq1  
  145 6405 营业税金及附加 business tariff and annex breVTY7 S  
  146 6411 利息支出 金融共用 interest expense financial sharing )]Rr:i9n  
  155 6601 销售费用 marketing cost n\,W:G9AR7  
  156 6602 管理费用 managing cost `_kRvpi  
  157 6603 财务费用 financial cost }7^*%$  
  158 6604 勘探费用 exploration expense +[qy HTcG  
  159 6701 资产减值损失 loss from asset devaluation QJ'C?hn  
  160 6711 营业外支出 nonoperating expense xJlq2cK  
  161 6801 所得税 income tax $80/ub: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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