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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 L3GA]TIf  
  1 1001 库存现金 cash on hand O`Er*-O  
  2 1002 银行存款 bank deposit x^Q:U1  
  5 1015 其他货币资金 other monetary capital aY}:9qBice  
  9 1101 交易性金融资产 transaction monetary assets F&% @p&  
  11 1121 应收票据 notes receivable t'|A0r$  
  12 1122 应收账款 Account receivable Bha#=>4FU  
  13 1123 预付账款 account prepaid V zuW]"  
  14 1131 应收股利 dividend receivable E;/WP!/.  
  15 1132 应收利息 accrued interest receivable 7DDd 1"jE  
  21 1231 其他应收款 accounts receivable-others &a5UQ>  
  22 1241 坏账准备 had debts reserve W @`2+}  
  28 1401 材料采购 procurement of materials DDQ}&`s  
  29 1402 在途物资 materials in transit kd )Q$RA(  
  30 1403 原材料 raw materials 1K?RA*aj  
  32 1406 库存商品 commodity stocks $nF|n+m  
  33 1407 发出商品 goods in transit O B`(,m#  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles x? tC2L  
  42 1461 存货跌价准备 reserve against stock price declining g5M=$y/H  
  43 1501 待摊费用 fees to be apportioned Yz]c'M@  
  45 1521 持有至到期投资 hold investment due `-W.uOZ0  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 7/+I"~  
  47 1523 可供出售金融资产 financial assets available for sale r+n0M' ;0  
  48 1524 长期股权投资 long-term stock ownership investment 1AQVj]#S  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Swz{5 J2C  
  50 1526 投资性房地产 investment real eastate )UbPG`x8  
  51 1531 长期应收款 long-term account receivable ,% "!8T  
  52 1541 未实现融资收益 unrealized financing income /4/'&tY  
  54 1601 固定资产 permanent assets "5 ;fuM1  
  55 1602 累计折旧 accumulated depreciation 0`c|ZzY  
  56 1603 固定资产减值准备permanent assets reduction reserve w\,N}'G  
  57 1604 在建工程 construction in process k-IL%+U  
  58 1605 工程物资 engineer material U{i xok  
  59 1606 固定资产清理 disposal of fixed assets 7f|8SB  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing <|Srbs+  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing (StX1g'  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 2t 6m#  
  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 ze2%#<  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture x1H1[0w,i  
  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 'yxN1JF  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation WoM;)Q  
  67 1701 无形资产 intangible assets 0DtewN{Z  
  68 1702 累计摊销 accumulated amortization F-AU'o *  
  69 1703 无形资产减值准备 intangible assets reduction reserve K&ZN!VN/p  
  70 1711 商誉 business reputation yN[aBYJx,M  
  71 1801 长期待摊费用 long-term deferred expenses !q\MXS($#u  
  72 1811 递延所得税资产 deferred income tax assets \ vn!SO7  
  73 1901 待处理财产损溢 waiting assets profit and loss 6&| hpp#[  
  二、负债类 debt group XSk*w'xO  
  74 2001 短期借款 short-term loan R !g'zS'  
  81 2101 交易性金融负债 transaction financial liabilities bGw56s'R5~  
  83 2201 应付票据 notes payable Hb}O/G$a*  
  84 2202 应付账款 account payable F!7dGa$  
  85 2205 预收账款 item received in advance /2^"c+/'p  
  86 2211 应付职工薪酬 employee pay payable !LI6_Oq  
  87 2221 应交税费 tax payable Z$ ?(~ln  
  88 2231 应付股利 dividend payable Gyx4}pV  
  89 2232 应付利息 interest payable .3 >"qv  
  90 2241 其他应付款 other account payable ')N[)&&Q{  
  97 2401 预提费用 withholding expenses `%QXaKO-  
  98 2411 预计负债 estimated liabilities Hjhgu=  
  99 2501 递延收益 deferred income riR(CJ}Ff  
  100 2601 长期借款 money borrowed for long term 8\WV.+  
  101 2602 长期债券 long-term bond #[ f]-c(!  
  106 2801 长期应付款 long-term account payable v[;R(pt?  
  107 2802 未确认融资费用 unacknowledged financial charges srPczVG*  
  108 2811 专项应付款 special accounts payable nQGl]2  
  109 2901 递延所得税负债 deferred income tax liabilities w*?SGW  
  三、共同类 E7'  
  112 3101 衍生工具 derivative tool "C0?s7Y  
  113 3201 套期工具 arbitrage tool ES-V'[+jDy  
  114 3202 被套期项目 arbitrage project "@z X{^:  
  四、所有者权益类 'oKen!?A  
  115 4001 实收资本 paid-up capital 9?X8H1  
  116 4002 资本公积 contributed surplus :@uIEvD?  
  117 4101 盈余公积 earned surplus = 6Fpixq>  
  119 4103 本年利润 profit for the current year g(_xo\  
  120 4104 利润分配 allocation of profits 5P Zzaz<  
  121 4201 库存股 treasury stock p{ Xde   
  五、成本类 }7non  
  122 5001 生产成本 production cost H;nEU@>"Z  
  123 5101 制造费用 cost of production @C-03`JWuK  
  124 5201 劳务成本 service cost uMx6:   
  125 5301 研发支出 research and development expenditures xX f,j#`"  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor g.Tc>?~  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor |\zzOfaO  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor |v:oLgUdH  
  六、损益类 D@2L<!\  
  129 6001 主营业务收入 main business income N5[^W`Qf  
  130 6011 利息收入 金融共用​ interest income financial sharing l-Be5?|{_  
  135 6051 其他业务收入 other business income i0:1+^3^U  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 7}:+Yx  
  137 6101 公允价值变动损益 sound value flexible loss and profit 3 ,zW6 -}  
  138 6111 投资收益 income on investment 4#CHX^De  
  142 6301 营业外收入 nonrevenue receipt @)\4 $#+-  
  143 6401 主营业务成本 main business cost =oBl UE  
  144 6402 其他业务支出 other business expense HYg! <y  
  145 6405 营业税金及附加 business tariff and annex Rk,'ujc  
  146 6411 利息支出 金融共用 interest expense financial sharing 2HUw^ *3  
  155 6601 销售费用 marketing cost yk y% +@2q  
  156 6602 管理费用 managing cost e2e!"kEF  
  157 6603 财务费用 financial cost cJMi`PQ ;  
  158 6604 勘探费用 exploration expense i;rcg d  
  159 6701 资产减值损失 loss from asset devaluation h;@c%Vm  
  160 6711 营业外支出 nonoperating expense ?K+q~DzNSD  
  161 6801 所得税 income tax 3eg6 CdT  
  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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