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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 1 X2oz  
  1 1001 库存现金 cash on hand y wk;  
  2 1002 银行存款 bank deposit 7F`QN18>(  
  5 1015 其他货币资金 other monetary capital aQN`C {nY  
  9 1101 交易性金融资产 transaction monetary assets hzPx8sO  
  11 1121 应收票据 notes receivable vD) LRO Z  
  12 1122 应收账款 Account receivable CBSJY&:K  
  13 1123 预付账款 account prepaid % @Ks<"9  
  14 1131 应收股利 dividend receivable pP?J(0Q~  
  15 1132 应收利息 accrued interest receivable S:vv*5  
  21 1231 其他应收款 accounts receivable-others _89 _*t(  
  22 1241 坏账准备 had debts reserve 6kT l(+  
  28 1401 材料采购 procurement of materials f\~e&`PV  
  29 1402 在途物资 materials in transit v !@/  
  30 1403 原材料 raw materials p`1d'n[  
  32 1406 库存商品 commodity stocks D5T\X-+]O  
  33 1407 发出商品 goods in transit 2>fG}qYy$  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles \\hZlCV,  
  42 1461 存货跌价准备 reserve against stock price declining }#<Sq57n  
  43 1501 待摊费用 fees to be apportioned z}C#+VhQ`  
  45 1521 持有至到期投资 hold investment due K;6K!6J:[  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve j#&sZ$HQ4  
  47 1523 可供出售金融资产 financial assets available for sale 'cw0FpQ;  
  48 1524 长期股权投资 long-term stock ownership investment M=o,Sav5*  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve }jiqUBn%  
  50 1526 投资性房地产 investment real eastate (fh:q2E#  
  51 1531 长期应收款 long-term account receivable ":7cZ1VN2  
  52 1541 未实现融资收益 unrealized financing income h#]}J}si  
  54 1601 固定资产 permanent assets ,l; &Tb=k  
  55 1602 累计折旧 accumulated depreciation {yt]7^  
  56 1603 固定资产减值准备permanent assets reduction reserve (^a;2j9  
  57 1604 在建工程 construction in process 1V+1i)+  
  58 1605 工程物资 engineer material -#gb {vj  
  59 1606 固定资产清理 disposal of fixed assets 8ZG'?A+{  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing y13=y}dyDH  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing m3_ e]v3{o  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ^ ?tAt3dMI  
  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 .j}u'!LKul  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture a' #-%!]  
  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 Q=PaTh   
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ,C&h~uRi#f  
  67 1701 无形资产 intangible assets 1LPfn(   
  68 1702 累计摊销 accumulated amortization 0M8JE9 Kx  
  69 1703 无形资产减值准备 intangible assets reduction reserve Mh+'f 93  
  70 1711 商誉 business reputation ]; ^OY\,  
  71 1801 长期待摊费用 long-term deferred expenses  QV .A.DK  
  72 1811 递延所得税资产 deferred income tax assets i6`8yw  
  73 1901 待处理财产损溢 waiting assets profit and loss "mPa >`?  
  二、负债类 debt group M5ZWcD.1  
  74 2001 短期借款 short-term loan x ;Gyo  
  81 2101 交易性金融负债 transaction financial liabilities {f^30Fw  
  83 2201 应付票据 notes payable g=U?{<8.m  
  84 2202 应付账款 account payable 8!UZ..  
  85 2205 预收账款 item received in advance )&dhE^ O  
  86 2211 应付职工薪酬 employee pay payable GE5@XT  
  87 2221 应交税费 tax payable lf|^^2'*2<  
  88 2231 应付股利 dividend payable }( o/+H4  
  89 2232 应付利息 interest payable 3l L:vD5(  
  90 2241 其他应付款 other account payable YSa:"A  
  97 2401 预提费用 withholding expenses 3gabk/  
  98 2411 预计负债 estimated liabilities X2@o"xU  
  99 2501 递延收益 deferred income Uw&+zJ  
  100 2601 长期借款 money borrowed for long term 2O T6*+D  
  101 2602 长期债券 long-term bond t91CxZQ^s  
  106 2801 长期应付款 long-term account payable !@YYi[Gk  
  107 2802 未确认融资费用 unacknowledged financial charges nr-mf]W&  
  108 2811 专项应付款 special accounts payable cF(9[8c{  
  109 2901 递延所得税负债 deferred income tax liabilities B:mlBSH  
  三、共同类 8dA/dMQ  
  112 3101 衍生工具 derivative tool 1MahFeQ[  
  113 3201 套期工具 arbitrage tool 4l$8lYi  
  114 3202 被套期项目 arbitrage project \ 3 LD^[qi  
  四、所有者权益类 SD.ze(P  
  115 4001 实收资本 paid-up capital |@ldXuYb  
  116 4002 资本公积 contributed surplus \FKIEg+(2  
  117 4101 盈余公积 earned surplus ,o}[q92@w  
  119 4103 本年利润 profit for the current year X^.r@tT  
  120 4104 利润分配 allocation of profits ZDDwh&h  
  121 4201 库存股 treasury stock hPk+vvXtK  
  五、成本类 I9Sh~vTm=u  
  122 5001 生产成本 production cost \!^o<$s.G  
  123 5101 制造费用 cost of production F Q k;  
  124 5201 劳务成本 service cost xK y<o  
  125 5301 研发支出 research and development expenditures &&y@/<t  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor {(q U n  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ` q@~78`  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor .N'UnKz  
  六、损益类 -[`W m7en  
  129 6001 主营业务收入 main business income KJ#c(yb9zR  
  130 6011 利息收入 金融共用​ interest income financial sharing R|M:6]}   
  135 6051 其他业务收入 other business income ^7''x,I  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance )Z_i[1V  
  137 6101 公允价值变动损益 sound value flexible loss and profit W1!eY,1}  
  138 6111 投资收益 income on investment p{, fW k  
  142 6301 营业外收入 nonrevenue receipt 0jzA\$oD  
  143 6401 主营业务成本 main business cost 8)tyn'~i  
  144 6402 其他业务支出 other business expense LtU+w*Gj  
  145 6405 营业税金及附加 business tariff and annex h/ k`+  
  146 6411 利息支出 金融共用 interest expense financial sharing [T^6Kzz  
  155 6601 销售费用 marketing cost lz*2wGI9  
  156 6602 管理费用 managing cost %51pfuL  
  157 6603 财务费用 financial cost )~n}ieS  
  158 6604 勘探费用 exploration expense K@,VR3y /  
  159 6701 资产减值损失 loss from asset devaluation i~9)Hz;!  
  160 6711 营业外支出 nonoperating expense 4HHf3j!5  
  161 6801 所得税 income tax W6iIL:sp  
  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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