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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 [^EU'lewnW  
  1 1001 库存现金 cash on hand :3^b>(W.  
  2 1002 银行存款 bank deposit F l83 Z>  
  5 1015 其他货币资金 other monetary capital L(\sO=t  
  9 1101 交易性金融资产 transaction monetary assets an_qE}P  
  11 1121 应收票据 notes receivable CoDu|M%  
  12 1122 应收账款 Account receivable #s$b\"4  
  13 1123 预付账款 account prepaid 'b:e`2fl  
  14 1131 应收股利 dividend receivable r(y1^S9!8  
  15 1132 应收利息 accrued interest receivable bE#=\kf|  
  21 1231 其他应收款 accounts receivable-others nd3=\.( P  
  22 1241 坏账准备 had debts reserve l TY%,s  
  28 1401 材料采购 procurement of materials dIQ7u  
  29 1402 在途物资 materials in transit 9I0/KuZd O  
  30 1403 原材料 raw materials Fq!12/Nn  
  32 1406 库存商品 commodity stocks xphw0Es  
  33 1407 发出商品 goods in transit $#2ik~]>  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles QWH1xId  
  42 1461 存货跌价准备 reserve against stock price declining M[}EVt~  
  43 1501 待摊费用 fees to be apportioned $/90('D  
  45 1521 持有至到期投资 hold investment due JZ  Qkr  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve S(9Xbw)T  
  47 1523 可供出售金融资产 financial assets available for sale (f#QETiV  
  48 1524 长期股权投资 long-term stock ownership investment ^h{A AS>  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve a\S"d  
  50 1526 投资性房地产 investment real eastate nF~</>  
  51 1531 长期应收款 long-term account receivable Sj]k5(&  
  52 1541 未实现融资收益 unrealized financing income A ${b]  
  54 1601 固定资产 permanent assets MH[Zw$  
  55 1602 累计折旧 accumulated depreciation ; Xrx>( n  
  56 1603 固定资产减值准备permanent assets reduction reserve @[u!  
  57 1604 在建工程 construction in process et(/`  
  58 1605 工程物资 engineer material e48`cX\E  
  59 1606 固定资产清理 disposal of fixed assets cTu7U=%  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing DeE-M"  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing #P.jlpZk  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 5JW+&XA  
  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 xB_F?d40T5  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture }d dwL  
  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 :*gYzk8  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation k@JDG]R<{  
  67 1701 无形资产 intangible assets qg#TE-Y`  
  68 1702 累计摊销 accumulated amortization DE|r~TQ  
  69 1703 无形资产减值准备 intangible assets reduction reserve lE:X~RO"~  
  70 1711 商誉 business reputation mA}-hR%  
  71 1801 长期待摊费用 long-term deferred expenses #mlTN3   
  72 1811 递延所得税资产 deferred income tax assets j2# nCU54Z  
  73 1901 待处理财产损溢 waiting assets profit and loss L@2%a'  
  二、负债类 debt group FL% GW:  
  74 2001 短期借款 short-term loan _+g5;S5  
  81 2101 交易性金融负债 transaction financial liabilities hYMIe]kJ  
  83 2201 应付票据 notes payable Ni*f1[sI<  
  84 2202 应付账款 account payable 0-pLCf  
  85 2205 预收账款 item received in advance z"*X/T  
  86 2211 应付职工薪酬 employee pay payable pA%XqG*=Y  
  87 2221 应交税费 tax payable x^Tjs<#  
  88 2231 应付股利 dividend payable })!d4EcZf  
  89 2232 应付利息 interest payable tRRPNY  
  90 2241 其他应付款 other account payable _5 %SYxF*y  
  97 2401 预提费用 withholding expenses lA {  
  98 2411 预计负债 estimated liabilities T0s7aw[zm  
  99 2501 递延收益 deferred income wNL!T6"G  
  100 2601 长期借款 money borrowed for long term O&l(`*P  
  101 2602 长期债券 long-term bond TJ[C,ic=D  
  106 2801 长期应付款 long-term account payable D.Rk{0se8  
  107 2802 未确认融资费用 unacknowledged financial charges .w/#S-at  
  108 2811 专项应付款 special accounts payable hDJq:g wD  
  109 2901 递延所得税负债 deferred income tax liabilities 0l3v>ty  
  三、共同类 \s?OvqI:  
  112 3101 衍生工具 derivative tool LO]D XW 9  
  113 3201 套期工具 arbitrage tool ' Bb]< L`  
  114 3202 被套期项目 arbitrage project `l@[8H%aw  
  四、所有者权益类 fx %Y(W#5  
  115 4001 实收资本 paid-up capital Yh_H $uW  
  116 4002 资本公积 contributed surplus ^6[KzE#*  
  117 4101 盈余公积 earned surplus w]GoeIg({  
  119 4103 本年利润 profit for the current year #P*%FgROl  
  120 4104 利润分配 allocation of profits F>jPr8&  
  121 4201 库存股 treasury stock q9.)p  
  五、成本类 /:v+:-lU  
  122 5001 生产成本 production cost B!GpD@U  
  123 5101 制造费用 cost of production Jfa=#`    
  124 5201 劳务成本 service cost geU-T\1[l  
  125 5301 研发支出 research and development expenditures +jYO?uaT  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor yjs5=\@  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor O-Hu:KuIf  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor }Uki)3(  
  六、损益类 r9z_8#cR   
  129 6001 主营业务收入 main business income v#&r3ZW0  
  130 6011 利息收入 金融共用​ interest income financial sharing DLcfOOn1I  
  135 6051 其他业务收入 other business income ?g| K"P<1  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance [ 1B F8:  
  137 6101 公允价值变动损益 sound value flexible loss and profit B+S &vV  
  138 6111 投资收益 income on investment d=V4,:=S  
  142 6301 营业外收入 nonrevenue receipt DfwxPt#  
  143 6401 主营业务成本 main business cost I2kqA5>)j  
  144 6402 其他业务支出 other business expense E9pKR+P  
  145 6405 营业税金及附加 business tariff and annex TEz)d=  
  146 6411 利息支出 金融共用 interest expense financial sharing 0i\ol9,bf  
  155 6601 销售费用 marketing cost [:sPZ{  
  156 6602 管理费用 managing cost jC+>^=J(  
  157 6603 财务费用 financial cost _?>!Bz m  
  158 6604 勘探费用 exploration expense " ] 0ER  
  159 6701 资产减值损失 loss from asset devaluation Je_Hj9#M\d  
  160 6711 营业外支出 nonoperating expense 9XWF&6w6yf  
  161 6801 所得税 income tax !+Z"7e nj  
  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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