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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 G~Y#l@8M+  
  1 1001 库存现金 cash on hand 7bJM $  
  2 1002 银行存款 bank deposit Ox'K C  
  5 1015 其他货币资金 other monetary capital 2fPMZ7Zd3  
  9 1101 交易性金融资产 transaction monetary assets d{C8}U  
  11 1121 应收票据 notes receivable ) S_ %Ip  
  12 1122 应收账款 Account receivable W`n_m&Y\  
  13 1123 预付账款 account prepaid n4ti{-^4|d  
  14 1131 应收股利 dividend receivable L;KLmxy#  
  15 1132 应收利息 accrued interest receivable `X`|]mWj  
  21 1231 其他应收款 accounts receivable-others Z@Qf0 c  
  22 1241 坏账准备 had debts reserve %u]>K(tU  
  28 1401 材料采购 procurement of materials BTE&7/i 21  
  29 1402 在途物资 materials in transit ({!*&DVu  
  30 1403 原材料 raw materials ab6D&  
  32 1406 库存商品 commodity stocks 2b :I .  
  33 1407 发出商品 goods in transit )9!ZkZbv_m  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles x6=tS  
  42 1461 存货跌价准备 reserve against stock price declining kaCn@$  
  43 1501 待摊费用 fees to be apportioned Yc( lY N  
  45 1521 持有至到期投资 hold investment due (Pt*|@i2c  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve uQWd`7  
  47 1523 可供出售金融资产 financial assets available for sale 2L1Azx  
  48 1524 长期股权投资 long-term stock ownership investment <R#:K7> O  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve `7',RUj|D  
  50 1526 投资性房地产 investment real eastate qv/chD`C  
  51 1531 长期应收款 long-term account receivable !|Y&h0e  
  52 1541 未实现融资收益 unrealized financing income 81wmKqDEs  
  54 1601 固定资产 permanent assets vF@.B M>  
  55 1602 累计折旧 accumulated depreciation  +!wkTrV  
  56 1603 固定资产减值准备permanent assets reduction reserve Y XxWu8  
  57 1604 在建工程 construction in process H329P* P  
  58 1605 工程物资 engineer material a\I`:RO=<Z  
  59 1606 固定资产清理 disposal of fixed assets 8ZO~=e  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing .q$/#hN:e  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 6K9-n}z  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture u #7AB>wi{  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture iWn7vv/t  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture @(rLn  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation y? 65*lUl  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation =iPQ\_ON@  
  67 1701 无形资产 intangible assets ]}A yDy6C  
  68 1702 累计摊销 accumulated amortization k${F7I(Tb  
  69 1703 无形资产减值准备 intangible assets reduction reserve jY\YSQ  
  70 1711 商誉 business reputation #D H eEE  
  71 1801 长期待摊费用 long-term deferred expenses S'v UxOAo  
  72 1811 递延所得税资产 deferred income tax assets *Kw/ilI  
  73 1901 待处理财产损溢 waiting assets profit and loss UgLJV2M6  
  二、负债类 debt group >Q^*h}IdW  
  74 2001 短期借款 short-term loan w~*"mZaG  
  81 2101 交易性金融负债 transaction financial liabilities %w6lNl  
  83 2201 应付票据 notes payable DZ|/#- k  
  84 2202 应付账款 account payable lnntb3q  
  85 2205 预收账款 item received in advance kc:2ID&  
  86 2211 应付职工薪酬 employee pay payable Ga^k1TQq  
  87 2221 应交税费 tax payable HC ?XNR&  
  88 2231 应付股利 dividend payable *yA. D?  
  89 2232 应付利息 interest payable knZ<V%/e  
  90 2241 其他应付款 other account payable *|:]("i  
  97 2401 预提费用 withholding expenses = G3A}  
  98 2411 预计负债 estimated liabilities ZbcpE~<a  
  99 2501 递延收益 deferred income 1Aa=&B2  
  100 2601 长期借款 money borrowed for long term  '+C%]p  
  101 2602 长期债券 long-term bond $d7{q3K&1  
  106 2801 长期应付款 long-term account payable 4'# _b  
  107 2802 未确认融资费用 unacknowledged financial charges &Lgi  
  108 2811 专项应付款 special accounts payable  WR"p2=  
  109 2901 递延所得税负债 deferred income tax liabilities R2[!h1nZ  
  三、共同类 =" ).W\,  
  112 3101 衍生工具 derivative tool 5($ '@u  
  113 3201 套期工具 arbitrage tool rk(0w|zR+  
  114 3202 被套期项目 arbitrage project %5H>tG`]   
  四、所有者权益类 -n'%MT=Cd  
  115 4001 实收资本 paid-up capital LHP?!rO0  
  116 4002 资本公积 contributed surplus h9J  
  117 4101 盈余公积 earned surplus \>-%OcYlM  
  119 4103 本年利润 profit for the current year c}FZb$q#  
  120 4104 利润分配 allocation of profits :dzam HbX9  
  121 4201 库存股 treasury stock b}r3x&)  
  五、成本类 (wIpq<%  
  122 5001 生产成本 production cost [VP ~~*b  
  123 5101 制造费用 cost of production /=qn1  
  124 5201 劳务成本 service cost e: :H1V  
  125 5301 研发支出 research and development expenditures pc%_:>  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 89)rss  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor SLc'1{  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor "GofQ5,|  
  六、损益类 2xd G&}$fa  
  129 6001 主营业务收入 main business income dGzZ_Vf  
  130 6011 利息收入 金融共用​ interest income financial sharing 4m6E~_:F  
  135 6051 其他业务收入 other business income <tg>1,C  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance oFV >b  
  137 6101 公允价值变动损益 sound value flexible loss and profit Kq';[Yc  
  138 6111 投资收益 income on investment zW^@\kB0D  
  142 6301 营业外收入 nonrevenue receipt b fsTeW+  
  143 6401 主营业务成本 main business cost ~dK)U*Q  
  144 6402 其他业务支出 other business expense Tce2]"^;  
  145 6405 营业税金及附加 business tariff and annex wy$9QN  
  146 6411 利息支出 金融共用 interest expense financial sharing SpY%2Y.Dy  
  155 6601 销售费用 marketing cost qyuU  
  156 6602 管理费用 managing cost HIi 5kv]}|  
  157 6603 财务费用 financial cost U.G**v  
  158 6604 勘探费用 exploration expense !}^ {W)h[  
  159 6701 资产减值损失 loss from asset devaluation y8un&LP  
  160 6711 营业外支出 nonoperating expense pemb2HQ'4j  
  161 6801 所得税 income tax @vaK-&|#$  
  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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