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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 _AF$E"f@  
  1 1001 库存现金 cash on hand Q qF<HCO  
  2 1002 银行存款 bank deposit ]lA}5  
  5 1015 其他货币资金 other monetary capital IrZjlnht  
  9 1101 交易性金融资产 transaction monetary assets =-oP,$k  
  11 1121 应收票据 notes receivable dlo`](5m  
  12 1122 应收账款 Account receivable 1?QVt fwY  
  13 1123 预付账款 account prepaid 3YLK?X8  
  14 1131 应收股利 dividend receivable C1{Q 4(K%  
  15 1132 应收利息 accrued interest receivable h.?<( I  
  21 1231 其他应收款 accounts receivable-others }m<+tn 3m  
  22 1241 坏账准备 had debts reserve X}'rPz\Lu  
  28 1401 材料采购 procurement of materials #om Gj&  
  29 1402 在途物资 materials in transit Ia%cc L=  
  30 1403 原材料 raw materials Y"t|0dO%b  
  32 1406 库存商品 commodity stocks L<dh\5#p9Y  
  33 1407 发出商品 goods in transit N $>Ml!J  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles RK@K>)"f  
  42 1461 存货跌价准备 reserve against stock price declining P>q~ocq<  
  43 1501 待摊费用 fees to be apportioned 9%kO%j,3  
  45 1521 持有至到期投资 hold investment due $E[O}+L$#  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ]A[}:E 5}  
  47 1523 可供出售金融资产 financial assets available for sale .~I:Hcf /  
  48 1524 长期股权投资 long-term stock ownership investment 2XyyU}.$  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve oTvg%bX  
  50 1526 投资性房地产 investment real eastate /mJb$5=1  
  51 1531 长期应收款 long-term account receivable !QdX+y<re  
  52 1541 未实现融资收益 unrealized financing income |d&Kr0QIV  
  54 1601 固定资产 permanent assets gIweL{Pc  
  55 1602 累计折旧 accumulated depreciation I8i|tQz  
  56 1603 固定资产减值准备permanent assets reduction reserve f]10^y5&  
  57 1604 在建工程 construction in process N#-%b"(  
  58 1605 工程物资 engineer material v3[ZPc;;  
  59 1606 固定资产清理 disposal of fixed assets bo/U5p  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing KOR*y(*8  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing &u9,|n]O9  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture j 7);N  
  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 I.t)sf,  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture !JdZ0l  
  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 ,^C G\);  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation sz%]rN6$  
  67 1701 无形资产 intangible assets NfQ QJ@*  
  68 1702 累计摊销 accumulated amortization !gyW15z'  
  69 1703 无形资产减值准备 intangible assets reduction reserve (Qw>P42J  
  70 1711 商誉 business reputation xX%{i0E  
  71 1801 长期待摊费用 long-term deferred expenses "uZ^zV`"  
  72 1811 递延所得税资产 deferred income tax assets N\s-{7K  
  73 1901 待处理财产损溢 waiting assets profit and loss .`KzA]& #  
  二、负债类 debt group 'xuxMav6m  
  74 2001 短期借款 short-term loan Rex 86!TO  
  81 2101 交易性金融负债 transaction financial liabilities  {y{O ze  
  83 2201 应付票据 notes payable ?pQ0* O0  
  84 2202 应付账款 account payable ;|\j][A  
  85 2205 预收账款 item received in advance @}^VA9ULK  
  86 2211 应付职工薪酬 employee pay payable w[vccARQ  
  87 2221 应交税费 tax payable [#aJ- Uu  
  88 2231 应付股利 dividend payable dM}c-=w`  
  89 2232 应付利息 interest payable GS>YfJ&DZ  
  90 2241 其他应付款 other account payable -m ,Y6  
  97 2401 预提费用 withholding expenses c;KMox/  
  98 2411 预计负债 estimated liabilities Wt5pK[JV  
  99 2501 递延收益 deferred income ~"bBwPI  
  100 2601 长期借款 money borrowed for long term sOz {spA  
  101 2602 长期债券 long-term bond >BJBM |  
  106 2801 长期应付款 long-term account payable KWYjN h#*  
  107 2802 未确认融资费用 unacknowledged financial charges 7<:o4\q?m  
  108 2811 专项应付款 special accounts payable t\:=|t,  
  109 2901 递延所得税负债 deferred income tax liabilities z2R?GQ5 A  
  三、共同类 Kl?C[  
  112 3101 衍生工具 derivative tool Z @D DuVr  
  113 3201 套期工具 arbitrage tool Lf.Ia *R:  
  114 3202 被套期项目 arbitrage project C!K&d,M  
  四、所有者权益类 sWTa;Qi  
  115 4001 实收资本 paid-up capital o]]tH  
  116 4002 资本公积 contributed surplus f\hQ>MLzt  
  117 4101 盈余公积 earned surplus c8zok `\P_  
  119 4103 本年利润 profit for the current year  b utBS  
  120 4104 利润分配 allocation of profits 5%K|dYv^^  
  121 4201 库存股 treasury stock d=\TC'd"{  
  五、成本类 hBz>E 4mEv  
  122 5001 生产成本 production cost /&qE,>hd.+  
  123 5101 制造费用 cost of production u!HbS*jqq  
  124 5201 劳务成本 service cost tJ7tZ~Ak  
  125 5301 研发支出 research and development expenditures 7^!iGhI]r  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor UZ-pN_!Z:  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 3k8nWT:wT  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor %b h: c5  
  六、损益类 av'[k<  
  129 6001 主营业务收入 main business income bO('y@)X  
  130 6011 利息收入 金融共用​ interest income financial sharing =~ ,2E;#X  
  135 6051 其他业务收入 other business income @d8Nr:  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance @5 ??` n  
  137 6101 公允价值变动损益 sound value flexible loss and profit 1JOoIC jB  
  138 6111 投资收益 income on investment y(a>Y! dgU  
  142 6301 营业外收入 nonrevenue receipt klc$n07  
  143 6401 主营业务成本 main business cost XE0b9q954  
  144 6402 其他业务支出 other business expense +~==qLsU  
  145 6405 营业税金及附加 business tariff and annex  '"hSX=  
  146 6411 利息支出 金融共用 interest expense financial sharing Y~r)WV!G  
  155 6601 销售费用 marketing cost :Ez*<;pF'  
  156 6602 管理费用 managing cost 6\UIp#X  
  157 6603 财务费用 financial cost vXM {)  
  158 6604 勘探费用 exploration expense 3 l j^I  
  159 6701 资产减值损失 loss from asset devaluation ".pQM.T  
  160 6711 营业外支出 nonoperating expense YJDJj x  
  161 6801 所得税 income tax H4wDF:n0H  
  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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