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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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离线小飞兔
 

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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 OhMnG@@  
  1 1001 库存现金 cash on hand CUIT)mF:  
  2 1002 银行存款 bank deposit <nDuN*|  
  5 1015 其他货币资金 other monetary capital NT+%u-  
  9 1101 交易性金融资产 transaction monetary assets s8;/'?K  
  11 1121 应收票据 notes receivable @9S3u#vP  
  12 1122 应收账款 Account receivable t Dn{;ED<  
  13 1123 预付账款 account prepaid [~e{58}J|  
  14 1131 应收股利 dividend receivable L-Qc[L  
  15 1132 应收利息 accrued interest receivable {]Tb  
  21 1231 其他应收款 accounts receivable-others fui;F"+1  
  22 1241 坏账准备 had debts reserve  Za,rht  
  28 1401 材料采购 procurement of materials  1t7vP;  
  29 1402 在途物资 materials in transit 2;X{ZLo  
  30 1403 原材料 raw materials g2Pa-}{  
  32 1406 库存商品 commodity stocks Hw[(v[v  
  33 1407 发出商品 goods in transit j"g[qF/*  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles &ru2&Sz  
  42 1461 存货跌价准备 reserve against stock price declining > Q[L, I  
  43 1501 待摊费用 fees to be apportioned !Ab4'4f  
  45 1521 持有至到期投资 hold investment due qQ\&]  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve j$v2_q  
  47 1523 可供出售金融资产 financial assets available for sale 1=Npq=d  
  48 1524 长期股权投资 long-term stock ownership investment L[v-5u)  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve M.B0)  
  50 1526 投资性房地产 investment real eastate EG=~0j~  
  51 1531 长期应收款 long-term account receivable *^agwQ`  
  52 1541 未实现融资收益 unrealized financing income [!Uzw 2  
  54 1601 固定资产 permanent assets o2p;$W4`  
  55 1602 累计折旧 accumulated depreciation tx0`#x  
  56 1603 固定资产减值准备permanent assets reduction reserve +<qmVW^X  
  57 1604 在建工程 construction in process D}4*Il?  
  58 1605 工程物资 engineer material { |dU|h  
  59 1606 固定资产清理 disposal of fixed assets e'%"G{(D  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 4rX jso|  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing qu>5 rg-  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ;&="aD  
  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 q]PeS~PjF\  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture vm,/?]P  
  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 N=4`jy =  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation xnz(hz6  
  67 1701 无形资产 intangible assets \~j6}4XS1.  
  68 1702 累计摊销 accumulated amortization Wk3R6 V  
  69 1703 无形资产减值准备 intangible assets reduction reserve "^ ?|=sQ  
  70 1711 商誉 business reputation A\Ax5eeL  
  71 1801 长期待摊费用 long-term deferred expenses m3o+iYkMD  
  72 1811 递延所得税资产 deferred income tax assets s^O>PEX&<I  
  73 1901 待处理财产损溢 waiting assets profit and loss H{&o_  
  二、负债类 debt group _Nze="Pt  
  74 2001 短期借款 short-term loan ~r(/)w\  
  81 2101 交易性金融负债 transaction financial liabilities r7dvj#^  
  83 2201 应付票据 notes payable y9<]F6TT  
  84 2202 应付账款 account payable @C \>P49  
  85 2205 预收账款 item received in advance a3i;r M2  
  86 2211 应付职工薪酬 employee pay payable 42 6l:>D(  
  87 2221 应交税费 tax payable P?QVT;]  
  88 2231 应付股利 dividend payable X0G Mly  
  89 2232 应付利息 interest payable f9`F~6$  
  90 2241 其他应付款 other account payable N%3 G\|~Q  
  97 2401 预提费用 withholding expenses ^uG^XY&ItC  
  98 2411 预计负债 estimated liabilities >|Xy'ZR  
  99 2501 递延收益 deferred income p~X=<JM  
  100 2601 长期借款 money borrowed for long term (WoKrd.!  
  101 2602 长期债券 long-term bond Iv J ;9d  
  106 2801 长期应付款 long-term account payable YG AB2`!U  
  107 2802 未确认融资费用 unacknowledged financial charges o XKH,r  
  108 2811 专项应付款 special accounts payable =^nb-9.  
  109 2901 递延所得税负债 deferred income tax liabilities Ky6.6Y<.|  
  三、共同类 l;u_4`1H  
  112 3101 衍生工具 derivative tool ,gdf7&r  
  113 3201 套期工具 arbitrage tool (t^&L  
  114 3202 被套期项目 arbitrage project f[S$ Gu4-  
  四、所有者权益类 f Dq`.ZW)s  
  115 4001 实收资本 paid-up capital 4 VPJv>^  
  116 4002 资本公积 contributed surplus j?eWh#[K"  
  117 4101 盈余公积 earned surplus CuS"Wj  
  119 4103 本年利润 profit for the current year hu=b ,  
  120 4104 利润分配 allocation of profits h~\bJ*Zp  
  121 4201 库存股 treasury stock |{)SLvlJl  
  五、成本类 &DUt`Dr w  
  122 5001 生产成本 production cost ux8:   
  123 5101 制造费用 cost of production S`N_},  
  124 5201 劳务成本 service cost RU r0K#]  
  125 5301 研发支出 research and development expenditures f76bEe/B9  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor , [ogh  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor T*m;G(  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Kzv*`  
  六、损益类 0O_acO 4  
  129 6001 主营业务收入 main business income VW," dmC  
  130 6011 利息收入 金融共用​ interest income financial sharing E~k_4z% M  
  135 6051 其他业务收入 other business income lDBn3U&z>  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance *jAw  
  137 6101 公允价值变动损益 sound value flexible loss and profit @(;zU~l/  
  138 6111 投资收益 income on investment 'yrU_k,h  
  142 6301 营业外收入 nonrevenue receipt Dg:2*m_!j{  
  143 6401 主营业务成本 main business cost DA0{s  
  144 6402 其他业务支出 other business expense #gHs!b-g@  
  145 6405 营业税金及附加 business tariff and annex  xr }jw  
  146 6411 利息支出 金融共用 interest expense financial sharing Jl,mYFEZ  
  155 6601 销售费用 marketing cost !'ylh8}  
  156 6602 管理费用 managing cost hM": ?Rx  
  157 6603 财务费用 financial cost #fF~6wopV  
  158 6604 勘探费用 exploration expense ^5"2s:vP  
  159 6701 资产减值损失 loss from asset devaluation Y<A593  
  160 6711 营业外支出 nonoperating expense <%@S-+D`]  
  161 6801 所得税 income tax )ifEgBT  
  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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