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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 X/<Q3AK  
  1 1001 库存现金 cash on hand @ HP7$U"  
  2 1002 银行存款 bank deposit uVLKR PY  
  5 1015 其他货币资金 other monetary capital a*{ -r]  
  9 1101 交易性金融资产 transaction monetary assets -hP>;~*4  
  11 1121 应收票据 notes receivable ),U>AiF]  
  12 1122 应收账款 Account receivable k`r`ZA(kQ-  
  13 1123 预付账款 account prepaid W[oQp2 =  
  14 1131 应收股利 dividend receivable  pytF K)U  
  15 1132 应收利息 accrued interest receivable ??? ;H  
  21 1231 其他应收款 accounts receivable-others W< :7z  
  22 1241 坏账准备 had debts reserve Nr0}*8#j  
  28 1401 材料采购 procurement of materials G>j4b}e  
  29 1402 在途物资 materials in transit @x/D8HK2  
  30 1403 原材料 raw materials \t%rIr  
  32 1406 库存商品 commodity stocks HpR(DG) ?  
  33 1407 发出商品 goods in transit bjB 4  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles @SH$QUM(  
  42 1461 存货跌价准备 reserve against stock price declining c>yqq'  
  43 1501 待摊费用 fees to be apportioned >jg"y  
  45 1521 持有至到期投资 hold investment due J4q_}^/2w  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve K|sx"u|?  
  47 1523 可供出售金融资产 financial assets available for sale 'mE!,KeS;  
  48 1524 长期股权投资 long-term stock ownership investment  >Ef{e6  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve &265 B_'D  
  50 1526 投资性房地产 investment real eastate {_ >}K  
  51 1531 长期应收款 long-term account receivable l5CFm8%  
  52 1541 未实现融资收益 unrealized financing income #@K %Mx  
  54 1601 固定资产 permanent assets Ce!xa\  
  55 1602 累计折旧 accumulated depreciation  j#YPo  
  56 1603 固定资产减值准备permanent assets reduction reserve a X:,1^  
  57 1604 在建工程 construction in process h4k.1yH;  
  58 1605 工程物资 engineer material %H8s_O  
  59 1606 固定资产清理 disposal of fixed assets "/q m,$  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing @0U={qX  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing hScC< =W  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture #m36p+U  
  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 +:#UU;W  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture PNhxF C.  
  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-#01Z  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation XmX{e.<NZ  
  67 1701 无形资产 intangible assets &u~#bDh  
  68 1702 累计摊销 accumulated amortization zpBkP-%}E  
  69 1703 无形资产减值准备 intangible assets reduction reserve ?S~j2 J]  
  70 1711 商誉 business reputation b*W01ist  
  71 1801 长期待摊费用 long-term deferred expenses OCN@P+L3q  
  72 1811 递延所得税资产 deferred income tax assets Z<@dM2b)  
  73 1901 待处理财产损溢 waiting assets profit and loss {~+o+LV  
  二、负债类 debt group XPsRa[08WK  
  74 2001 短期借款 short-term loan VVDd39q  
  81 2101 交易性金融负债 transaction financial liabilities 1CpIK$/  
  83 2201 应付票据 notes payable U6yZKK  
  84 2202 应付账款 account payable 0` %Ask  
  85 2205 预收账款 item received in advance I/ V`@*/+  
  86 2211 应付职工薪酬 employee pay payable z"j]m_m H  
  87 2221 应交税费 tax payable k;xIo(:  
  88 2231 应付股利 dividend payable & ( i_s  
  89 2232 应付利息 interest payable /YT _~q=:  
  90 2241 其他应付款 other account payable fH*1.0f]6  
  97 2401 预提费用 withholding expenses s\3OqJo%)  
  98 2411 预计负债 estimated liabilities )HJ#|JpxC  
  99 2501 递延收益 deferred income 8a,pDE  
  100 2601 长期借款 money borrowed for long term ]c~W$h+F  
  101 2602 长期债券 long-term bond b_rHt s  
  106 2801 长期应付款 long-term account payable ,)%$Zxng  
  107 2802 未确认融资费用 unacknowledged financial charges RA$q{$arb  
  108 2811 专项应付款 special accounts payable SVJt= M  
  109 2901 递延所得税负债 deferred income tax liabilities c%vtg.A  
  三、共同类 (~OP)F).  
  112 3101 衍生工具 derivative tool ^M~Z_CQL2  
  113 3201 套期工具 arbitrage tool =&"x6F.`  
  114 3202 被套期项目 arbitrage project G"D=ozr  
  四、所有者权益类 '4]_~?&x  
  115 4001 实收资本 paid-up capital <% GfF![v  
  116 4002 资本公积 contributed surplus 3T84f[CFJ  
  117 4101 盈余公积 earned surplus $ fFh4O4  
  119 4103 本年利润 profit for the current year m*H' Cb  
  120 4104 利润分配 allocation of profits 4"~l^yK  
  121 4201 库存股 treasury stock VL2+"<  
  五、成本类 O#72h]  
  122 5001 生产成本 production cost qEajT"?  
  123 5101 制造费用 cost of production hG8<@  
  124 5201 劳务成本 service cost b  >x03%  
  125 5301 研发支出 research and development expenditures f S-PM3  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor cbaa*qoU  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor w~wg[d  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor $~r_&1  
  六、损益类 Q7@oAeNd  
  129 6001 主营业务收入 main business income L5 Q^cY]p  
  130 6011 利息收入 金融共用​ interest income financial sharing + [~)a 4#  
  135 6051 其他业务收入 other business income W\5PsGUsv  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Z,1b$:+  
  137 6101 公允价值变动损益 sound value flexible loss and profit y ]D[JX[  
  138 6111 投资收益 income on investment 7-A/2/G<  
  142 6301 营业外收入 nonrevenue receipt W@FSQ8b>$m  
  143 6401 主营业务成本 main business cost X<mlaXwrA  
  144 6402 其他业务支出 other business expense ?'RB'o~  
  145 6405 营业税金及附加 business tariff and annex nN5fP<H2x  
  146 6411 利息支出 金融共用 interest expense financial sharing vtF|: *h  
  155 6601 销售费用 marketing cost }BI|M_q.1~  
  156 6602 管理费用 managing cost  *"Uf|  
  157 6603 财务费用 financial cost B!1Bg9D  
  158 6604 勘探费用 exploration expense _bn "c@s  
  159 6701 资产减值损失 loss from asset devaluation IaT\ymm`  
  160 6711 营业外支出 nonoperating expense /X;/}fk  
  161 6801 所得税 income tax -OXC;y  
  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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