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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 %j'G.*TD  
  1 1001 库存现金 cash on hand =#i4MXRZ{  
  2 1002 银行存款 bank deposit X,TTM,1w  
  5 1015 其他货币资金 other monetary capital u>}w-  
  9 1101 交易性金融资产 transaction monetary assets UzgA26;  
  11 1121 应收票据 notes receivable NoCDY2 $  
  12 1122 应收账款 Account receivable Z5G]p4  
  13 1123 预付账款 account prepaid mRhd/|g*  
  14 1131 应收股利 dividend receivable F qeV3 N  
  15 1132 应收利息 accrued interest receivable ME$2P!o  
  21 1231 其他应收款 accounts receivable-others ;)(Sdf[P  
  22 1241 坏账准备 had debts reserve `DLp<_z>  
  28 1401 材料采购 procurement of materials Gil Qtd3\  
  29 1402 在途物资 materials in transit M{?zvq?d  
  30 1403 原材料 raw materials O^9CV*]!n  
  32 1406 库存商品 commodity stocks ~;M)qR?]W  
  33 1407 发出商品 goods in transit E/mubA(&  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles `$s)X$W?  
  42 1461 存货跌价准备 reserve against stock price declining gq'>6vOj  
  43 1501 待摊费用 fees to be apportioned )0#j\ B  
  45 1521 持有至到期投资 hold investment due (O\U /daB  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve &5\^f?'b7  
  47 1523 可供出售金融资产 financial assets available for sale z`k El@  
  48 1524 长期股权投资 long-term stock ownership investment 3k#[(ph k  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve _u&>&,:q  
  50 1526 投资性房地产 investment real eastate XE_ir Et  
  51 1531 长期应收款 long-term account receivable i2){xg~c  
  52 1541 未实现融资收益 unrealized financing income q#P$'7"  
  54 1601 固定资产 permanent assets &v^!y=Bt  
  55 1602 累计折旧 accumulated depreciation S4cpQq.  
  56 1603 固定资产减值准备permanent assets reduction reserve r&}(9Cq&"y  
  57 1604 在建工程 construction in process ,E\h!/X  
  58 1605 工程物资 engineer material B*\$ /bk,  
  59 1606 固定资产清理 disposal of fixed assets x_*%*H  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing s\[LpLt  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing .VT;H1#  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture *YWk1Cwjo  
  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 u!Xb?:3uj  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ~C&*.ZR  
  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 *7ZGq(O  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation hd+]Ok7"  
  67 1701 无形资产 intangible assets E2@`d6  
  68 1702 累计摊销 accumulated amortization Ju!(gh  
  69 1703 无形资产减值准备 intangible assets reduction reserve |% z ^N*  
  70 1711 商誉 business reputation /;?M?o"H  
  71 1801 长期待摊费用 long-term deferred expenses yuOS&+,P  
  72 1811 递延所得税资产 deferred income tax assets &59F8JgJ  
  73 1901 待处理财产损溢 waiting assets profit and loss 1y J5l,q  
  二、负债类 debt group ]r4bRK[1  
  74 2001 短期借款 short-term loan 9lf*O0Z&n  
  81 2101 交易性金融负债 transaction financial liabilities L!t@-5~  
  83 2201 应付票据 notes payable .XXW |{  
  84 2202 应付账款 account payable xJ{_qP  
  85 2205 预收账款 item received in advance XZ`:wmc|  
  86 2211 应付职工薪酬 employee pay payable u*3NS$vH  
  87 2221 应交税费 tax payable =; 0wFwSz  
  88 2231 应付股利 dividend payable {~SaRB2<'  
  89 2232 应付利息 interest payable {_?rh,9q  
  90 2241 其他应付款 other account payable bu>qsU3  
  97 2401 预提费用 withholding expenses Ko6^iI1  
  98 2411 预计负债 estimated liabilities E@-ta):  
  99 2501 递延收益 deferred income H&#{l)  
  100 2601 长期借款 money borrowed for long term h.)h@$d  
  101 2602 长期债券 long-term bond ]hA,LY f  
  106 2801 长期应付款 long-term account payable k.<3HU  
  107 2802 未确认融资费用 unacknowledged financial charges ~@T<gA9V  
  108 2811 专项应付款 special accounts payable * z'8j  
  109 2901 递延所得税负债 deferred income tax liabilities T.REq4<  
  三、共同类 A4.4Dji,x  
  112 3101 衍生工具 derivative tool }pVTTs`  
  113 3201 套期工具 arbitrage tool k|xtrW`qo;  
  114 3202 被套期项目 arbitrage project :_5/u|{  
  四、所有者权益类 7FLXx?nLY  
  115 4001 实收资本 paid-up capital Xa," 'r  
  116 4002 资本公积 contributed surplus Z\~G U*Y.e  
  117 4101 盈余公积 earned surplus )"Q*G/+2Ie  
  119 4103 本年利润 profit for the current year [U>@,BH  
  120 4104 利润分配 allocation of profits |Os6V<u"  
  121 4201 库存股 treasury stock Z&Y=`GOI  
  五、成本类 mMSh2B  
  122 5001 生产成本 production cost (hB?  
  123 5101 制造费用 cost of production <F;v`h|+S  
  124 5201 劳务成本 service cost ZrO!L_/  
  125 5301 研发支出 research and development expenditures *4S-z&,.c  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor gn8 |/ev  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ljC(L/I  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor :Zt2'vcGpf  
  六、损益类 PRkS Q4  
  129 6001 主营业务收入 main business income Ml?~ |_  
  130 6011 利息收入 金融共用​ interest income financial sharing QzOkpewf  
  135 6051 其他业务收入 other business income jCioE  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance %c|UmKKi  
  137 6101 公允价值变动损益 sound value flexible loss and profit ?m7:if+ y  
  138 6111 投资收益 income on investment p8}(kHUp(  
  142 6301 营业外收入 nonrevenue receipt zce`\ /:  
  143 6401 主营业务成本 main business cost /AS aB  
  144 6402 其他业务支出 other business expense b| M3 `  
  145 6405 营业税金及附加 business tariff and annex 7j$Pt8$  
  146 6411 利息支出 金融共用 interest expense financial sharing 7%MbhlN.  
  155 6601 销售费用 marketing cost X(A.X:"  
  156 6602 管理费用 managing cost 7y^%7U \  
  157 6603 财务费用 financial cost GOT1@.Y  
  158 6604 勘探费用 exploration expense ~g#r6pzN-  
  159 6701 资产减值损失 loss from asset devaluation HOoPrB m  
  160 6711 营业外支出 nonoperating expense 9Fo fr  
  161 6801 所得税 income tax i;z{zVR  
  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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