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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 3u<2~!sR  
  1 1001 库存现金 cash on hand ?9"glzxr  
  2 1002 银行存款 bank deposit E~ kmU{D  
  5 1015 其他货币资金 other monetary capital #96a7K  
  9 1101 交易性金融资产 transaction monetary assets -6\9B>qa  
  11 1121 应收票据 notes receivable WYL.J5O  
  12 1122 应收账款 Account receivable I%Z &i-33y  
  13 1123 预付账款 account prepaid V96BtV sB  
  14 1131 应收股利 dividend receivable S"l&=J2dc  
  15 1132 应收利息 accrued interest receivable ,D1QJPM  
  21 1231 其他应收款 accounts receivable-others *: (t.iL  
  22 1241 坏账准备 had debts reserve m" Gr pE3  
  28 1401 材料采购 procurement of materials z,WrLZC  
  29 1402 在途物资 materials in transit o^D{WH\p  
  30 1403 原材料 raw materials !O*n6}nPE  
  32 1406 库存商品 commodity stocks (WC<XKf  
  33 1407 发出商品 goods in transit 7w|s8B  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ux=@"!PJ  
  42 1461 存货跌价准备 reserve against stock price declining k?,g:[4!  
  43 1501 待摊费用 fees to be apportioned whshjl?a  
  45 1521 持有至到期投资 hold investment due 1mqFnVkf&+  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve w]}v m-  
  47 1523 可供出售金融资产 financial assets available for sale Qi M>59[  
  48 1524 长期股权投资 long-term stock ownership investment _C?K;-v}  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve }V{, kK  
  50 1526 投资性房地产 investment real eastate _>.%X45xi  
  51 1531 长期应收款 long-term account receivable \c)XN<HH  
  52 1541 未实现融资收益 unrealized financing income _" n4SXhq  
  54 1601 固定资产 permanent assets SWt"QqBU  
  55 1602 累计折旧 accumulated depreciation EHOdst  
  56 1603 固定资产减值准备permanent assets reduction reserve ^H'#*b0u  
  57 1604 在建工程 construction in process i~4Kek6,I  
  58 1605 工程物资 engineer material -kO=pYP*O  
  59 1606 固定资产清理 disposal of fixed assets PNq#o%q  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing @ ) }U\=  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing x =k$^V~  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture v-o/zud]]  
  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 v|e>zm <  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture !u"Hf7/  
  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 H={,zZ11{  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation r*Mm5QozA  
  67 1701 无形资产 intangible assets T!n<ya!  
  68 1702 累计摊销 accumulated amortization ;8!D8o(+  
  69 1703 无形资产减值准备 intangible assets reduction reserve 1{*x+GC^/  
  70 1711 商誉 business reputation =vWnqF:  
  71 1801 长期待摊费用 long-term deferred expenses <]<50  
  72 1811 递延所得税资产 deferred income tax assets C/XOI >  
  73 1901 待处理财产损溢 waiting assets profit and loss -M4#dHR_!  
  二、负债类 debt group ${?Px c{-  
  74 2001 短期借款 short-term loan *\> &  
  81 2101 交易性金融负债 transaction financial liabilities V:lDR20*\  
  83 2201 应付票据 notes payable NJ~'`{3v  
  84 2202 应付账款 account payable $8s&=OW  
  85 2205 预收账款 item received in advance x?k6ek  
  86 2211 应付职工薪酬 employee pay payable C]k\GlhB  
  87 2221 应交税费 tax payable Y9Pb  
  88 2231 应付股利 dividend payable *m;L.r`5[  
  89 2232 应付利息 interest payable =J:~AD#  
  90 2241 其他应付款 other account payable ?FLjvmE9  
  97 2401 预提费用 withholding expenses Sdn] f4  
  98 2411 预计负债 estimated liabilities ;J4_8N-  
  99 2501 递延收益 deferred income ;,<s'5icyg  
  100 2601 长期借款 money borrowed for long term `hbM 2cM  
  101 2602 长期债券 long-term bond U|>Js!$  
  106 2801 长期应付款 long-term account payable R75sK(oS  
  107 2802 未确认融资费用 unacknowledged financial charges BjShK+Y  
  108 2811 专项应付款 special accounts payable yO !*pC  
  109 2901 递延所得税负债 deferred income tax liabilities - na]P3 s  
  三、共同类 uJ%ql5XDV  
  112 3101 衍生工具 derivative tool f"[C3o2P  
  113 3201 套期工具 arbitrage tool /<n_X:[)  
  114 3202 被套期项目 arbitrage project F$caKWzny5  
  四、所有者权益类 9O|m# &wa]  
  115 4001 实收资本 paid-up capital ^Tl|v'   
  116 4002 资本公积 contributed surplus @+xQj.jNC  
  117 4101 盈余公积 earned surplus GK)hK-  
  119 4103 本年利润 profit for the current year g}f@8;TY  
  120 4104 利润分配 allocation of profits >yaRz+  
  121 4201 库存股 treasury stock Dd*C?6  
  五、成本类 _ H-Lt{k  
  122 5001 生产成本 production cost 8.vD]hO  
  123 5101 制造费用 cost of production ] `lTkh  
  124 5201 劳务成本 service cost f#!Ljjf$;  
  125 5301 研发支出 research and development expenditures Wg#>2)>  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor H7uW |'XWz  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ?&[`=ZVn  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Ts.6 1Rx  
  六、损益类 H:CwUFL  
  129 6001 主营业务收入 main business income I!{5*~ 3  
  130 6011 利息收入 金融共用​ interest income financial sharing /m%;wH|6%  
  135 6051 其他业务收入 other business income z 6p.{M  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance s01n[jQ  
  137 6101 公允价值变动损益 sound value flexible loss and profit d hh`o\$  
  138 6111 投资收益 income on investment PJ);d>tz  
  142 6301 营业外收入 nonrevenue receipt ]":PO4M$*  
  143 6401 主营业务成本 main business cost QqRL>.)W  
  144 6402 其他业务支出 other business expense -&+[/  
  145 6405 营业税金及附加 business tariff and annex ?8`b  
  146 6411 利息支出 金融共用 interest expense financial sharing Mq-;sPsFP  
  155 6601 销售费用 marketing cost /WfpA\4S  
  156 6602 管理费用 managing cost D&.+Dx^G  
  157 6603 财务费用 financial cost UF?qL1w  
  158 6604 勘探费用 exploration expense t)5bHVx  
  159 6701 资产减值损失 loss from asset devaluation Qv#]T,  
  160 6711 营业外支出 nonoperating expense Z/O5Dear/h  
  161 6801 所得税 income tax $~_TE\F1  
  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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