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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
NH/A`Wm  
  一、资产类 D{+@ ,C7B  
  1 1001 库存现金 cash on hand pCE GZV,d@  
  2 1002 银行存款 bank deposit -.h)CM@L  
  5 1015 其他货币资金 other monetary capital d"FB+$  
  9 1101 交易性金融资产 transaction monetary assets kSz+UMC-7:  
  11 1121 应收票据 notes receivable Hhknjx  
  12 1122 应收账款 Account receivable t.( `$  
  13 1123 预付账款 account prepaid ce;7  
  14 1131 应收股利 dividend receivable D kWp  
  15 1132 应收利息 accrued interest receivable Gn2{C%  
  21 1231 其他应收款 accounts receivable-others @;4;72@O  
  22 1241 坏账准备 had debts reserve I-R7+o  
  28 1401 材料采购 procurement of materials ;^ME  
  29 1402 在途物资 materials in transit Vgj#-7bdyi  
  30 1403 原材料 raw materials uRb48Qy2  
  32 1406 库存商品 commodity stocks uMQI Aapb  
  33 1407 发出商品 goods in transit 3'z$@ ;Ev+  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ;oOTL'Vu  
  42 1461 存货跌价准备 reserve against stock price declining H\>{<`sD;f  
  43 1501 待摊费用 fees to be apportioned ps<E f  
  45 1521 持有至到期投资 hold investment due *p(_="J,  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve x$d[Ovw-  
  47 1523 可供出售金融资产 financial assets available for sale :M"+  
  48 1524 长期股权投资 long-term stock ownership investment lAN&d;NU6Z  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve @ [;'b$T$  
  50 1526 投资性房地产 investment real eastate 1 m'.wh|  
  51 1531 长期应收款 long-term account receivable @\g}I`_M  
  52 1541 未实现融资收益 unrealized financing income pq) =  
  54 1601 固定资产 permanent assets !{-W%=Kf  
  55 1602 累计折旧 accumulated depreciation hQ|mow@Zmz  
  56 1603 固定资产减值准备permanent assets reduction reserve Ic0Sb7c  
  57 1604 在建工程 construction in process IH`Q=Pj  
  58 1605 工程物资 engineer material z/J?!ee  
  59 1606 固定资产清理 disposal of fixed assets i6#*y!3{  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing liS'  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing XY'=_5t  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Y(Qb)>K  
  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 rnK]3Ust  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture +Csb8  
  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 E>_Rsw *  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation b\"F6TF:  
  67 1701 无形资产 intangible assets |qX ?F`  
  68 1702 累计摊销 accumulated amortization |XB<vj07G  
  69 1703 无形资产减值准备 intangible assets reduction reserve 6(QfD](2}  
  70 1711 商誉 business reputation d_,Mylk  
  71 1801 长期待摊费用 long-term deferred expenses >>{):r Z  
  72 1811 递延所得税资产 deferred income tax assets ^&<M""Z  
  73 1901 待处理财产损溢 waiting assets profit and loss c[-N  A  
  二、负债类 debt group }`w(sec:3  
  74 2001 短期借款 short-term loan A"7YkOfwH  
  81 2101 交易性金融负债 transaction financial liabilities N*A*\B%{x'  
  83 2201 应付票据 notes payable ;T^s&/>E  
  84 2202 应付账款 account payable i*|HN"!  
  85 2205 预收账款 item received in advance zbFy3-RP  
  86 2211 应付职工薪酬 employee pay payable p7YYAh@x\  
  87 2221 应交税费 tax payable .!4'Y}  
  88 2231 应付股利 dividend payable )x!q;^Js9A  
  89 2232 应付利息 interest payable 5~h )pt47  
  90 2241 其他应付款 other account payable T t~4'{Bc  
  97 2401 预提费用 withholding expenses e`0C0GaP  
  98 2411 预计负债 estimated liabilities ->I.D?p  
  99 2501 递延收益 deferred income F$8:9eL,T  
  100 2601 长期借款 money borrowed for long term 3V]dl)en%  
  101 2602 长期债券 long-term bond r%;|gIky  
  106 2801 长期应付款 long-term account payable /kGWd9ujF  
  107 2802 未确认融资费用 unacknowledged financial charges RFbf2s\t  
  108 2811 专项应付款 special accounts payable ft/k-64  
  109 2901 递延所得税负债 deferred income tax liabilities N_g=,E=U%  
  三、共同类 7u"Q1n(h/  
  112 3101 衍生工具 derivative tool 7FH-l(W  
  113 3201 套期工具 arbitrage tool ]2-Qj)mZ]  
  114 3202 被套期项目 arbitrage project bVcJ/+Yx|  
  四、所有者权益类 uRy}HLZ"  
  115 4001 实收资本 paid-up capital diXWm-ZKL  
  116 4002 资本公积 contributed surplus e ztK`_n  
  117 4101 盈余公积 earned surplus 2(d  
  119 4103 本年利润 profit for the current year T}!9T!(HdF  
  120 4104 利润分配 allocation of profits :0@0muo  
  121 4201 库存股 treasury stock Pjh;;k|V  
  五、成本类 DQ0S]:tC  
  122 5001 生产成本 production cost 7NJl+*u  
  123 5101 制造费用 cost of production SXsszb:_  
  124 5201 劳务成本 service cost "vk]y  
  125 5301 研发支出 research and development expenditures \Hb!<mrp  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor :NLY;B`  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor .J-k^+-  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 2Ug_3ZuU  
  六、损益类 LHtO|Utn(  
  129 6001 主营业务收入 main business income 3fLdceT  
  130 6011 利息收入 金融共用​ interest income financial sharing $x }R2  
  135 6051 其他业务收入 other business income ir'<H<t2  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance tzN9d~JZ  
  137 6101 公允价值变动损益 sound value flexible loss and profit H^Pq[3NQ  
  138 6111 投资收益 income on investment 5%D`y|  
  142 6301 营业外收入 nonrevenue receipt 3z0Bg  
  143 6401 主营业务成本 main business cost Q7u|^Gu,5  
  144 6402 其他业务支出 other business expense Jm , :6T  
  145 6405 营业税金及附加 business tariff and annex ` u3kP  
  146 6411 利息支出 金融共用 interest expense financial sharing -)%\$z  
  155 6601 销售费用 marketing cost Sck!w 3  
  156 6602 管理费用 managing cost 6Zpa[,gm  
  157 6603 财务费用 financial cost W.4R+kF<  
  158 6604 勘探费用 exploration expense D;JZ0."  
  159 6701 资产减值损失 loss from asset devaluation MY{Kq;FvRP  
  160 6711 营业外支出 nonoperating expense %x#S?GMV<  
  161 6801 所得税 income tax eLT3b6'"?  
  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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