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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 H\ {E%7^h-  
  1 1001 库存现金 cash on hand Lf[G>0t&n  
  2 1002 银行存款 bank deposit |X,$?ZDap  
  5 1015 其他货币资金 other monetary capital +SO2M|ru&  
  9 1101 交易性金融资产 transaction monetary assets r[6# G2  
  11 1121 应收票据 notes receivable : x>I- 3G  
  12 1122 应收账款 Account receivable Ng?apaIi@~  
  13 1123 预付账款 account prepaid xq#U 4 E  
  14 1131 应收股利 dividend receivable @Q/x&BV  
  15 1132 应收利息 accrued interest receivable 44Q6vb?  
  21 1231 其他应收款 accounts receivable-others 'y'T'2N3  
  22 1241 坏账准备 had debts reserve 0Z@ARMCe|m  
  28 1401 材料采购 procurement of materials (s 5<  
  29 1402 在途物资 materials in transit ]z+*?cc  
  30 1403 原材料 raw materials _{[k[]  
  32 1406 库存商品 commodity stocks jB5>y&+  
  33 1407 发出商品 goods in transit aytq4Ts  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 20$F$YYuk  
  42 1461 存货跌价准备 reserve against stock price declining A Z]P+v  
  43 1501 待摊费用 fees to be apportioned V h Z=,m  
  45 1521 持有至到期投资 hold investment due 0m]~J_   
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve AD~~e% s=  
  47 1523 可供出售金融资产 financial assets available for sale a v'd%LZP  
  48 1524 长期股权投资 long-term stock ownership investment R)sp  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve unCt4uX^  
  50 1526 投资性房地产 investment real eastate YtV |e|aD  
  51 1531 长期应收款 long-term account receivable }pbBo2  
  52 1541 未实现融资收益 unrealized financing income /'R UA  
  54 1601 固定资产 permanent assets Y1#-^,qg  
  55 1602 累计折旧 accumulated depreciation !w @1!Xpn1  
  56 1603 固定资产减值准备permanent assets reduction reserve 0@II &  
  57 1604 在建工程 construction in process D?iy.Dg  
  58 1605 工程物资 engineer material NFrNm'v  
  59 1606 固定资产清理 disposal of fixed assets 9@$tiDV  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing @SKO~?7T  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing HXD*zv@ *6  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 'LJ %.DJ  
  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=?0M4S  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture X{5v?4wI  
  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 ,[Dh2fPM,  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation %GVEY  
  67 1701 无形资产 intangible assets 1mT|o_K{ T  
  68 1702 累计摊销 accumulated amortization VQ1?Db(_2  
  69 1703 无形资产减值准备 intangible assets reduction reserve f28gE7Y\a  
  70 1711 商誉 business reputation ZAI1p+  
  71 1801 长期待摊费用 long-term deferred expenses  1m&!l6Jk  
  72 1811 递延所得税资产 deferred income tax assets *,O :>Z5I  
  73 1901 待处理财产损溢 waiting assets profit and loss dNR7e   
  二、负债类 debt group tqff8 4  
  74 2001 短期借款 short-term loan 4]Un=?)I  
  81 2101 交易性金融负债 transaction financial liabilities C ffTv  
  83 2201 应付票据 notes payable ?&whE!  
  84 2202 应付账款 account payable m1^dT_7Z  
  85 2205 预收账款 item received in advance Zp/qs z(]  
  86 2211 应付职工薪酬 employee pay payable I ybl;u  
  87 2221 应交税费 tax payable s[0prm5.  
  88 2231 应付股利 dividend payable 9f@#SB_H  
  89 2232 应付利息 interest payable IeR l6r%:  
  90 2241 其他应付款 other account payable x:f|3"\s  
  97 2401 预提费用 withholding expenses &LCUoTzj  
  98 2411 预计负债 estimated liabilities 0C7thl{Dms  
  99 2501 递延收益 deferred income t-v^-#  
  100 2601 长期借款 money borrowed for long term _4~ng#M*  
  101 2602 长期债券 long-term bond 4FfwpO3,Ku  
  106 2801 长期应付款 long-term account payable xm<5S;E5U4  
  107 2802 未确认融资费用 unacknowledged financial charges \j,v/C@c-  
  108 2811 专项应付款 special accounts payable yDCooX0  
  109 2901 递延所得税负债 deferred income tax liabilities eEZ|nEU  
  三、共同类 *eJhd w*  
  112 3101 衍生工具 derivative tool q3,P|&T  
  113 3201 套期工具 arbitrage tool "<cB73tY  
  114 3202 被套期项目 arbitrage project cc2d/<:  
  四、所有者权益类 n.Ur-ot  
  115 4001 实收资本 paid-up capital -(4E  
  116 4002 资本公积 contributed surplus `@u +u0  
  117 4101 盈余公积 earned surplus /o<}]]YBF  
  119 4103 本年利润 profit for the current year Z4wrXss~  
  120 4104 利润分配 allocation of profits 9,iq"dQ  
  121 4201 库存股 treasury stock oW yN:Qh  
  五、成本类 <2o.,2?G  
  122 5001 生产成本 production cost ~aauW?  
  123 5101 制造费用 cost of production q5?rp|7D  
  124 5201 劳务成本 service cost Ux%\Y.PPI  
  125 5301 研发支出 research and development expenditures aIzp\$NWVK  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor =\ti<  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor hr~qt~Oi  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor T !=20!I  
  六、损益类 5CH-:|(;=  
  129 6001 主营业务收入 main business income (/9.+V_  
  130 6011 利息收入 金融共用​ interest income financial sharing giPhW>  
  135 6051 其他业务收入 other business income @w#gRQCl  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Pv{,aV\I}  
  137 6101 公允价值变动损益 sound value flexible loss and profit T>%uRK$  
  138 6111 投资收益 income on investment NE=#5?6%g7  
  142 6301 营业外收入 nonrevenue receipt i-i}`oN  
  143 6401 主营业务成本 main business cost U&Sbm~Qi  
  144 6402 其他业务支出 other business expense RAD4q"}k  
  145 6405 营业税金及附加 business tariff and annex {E3<GeHw4  
  146 6411 利息支出 金融共用 interest expense financial sharing B>p0FQ.  
  155 6601 销售费用 marketing cost @MlU!oR&  
  156 6602 管理费用 managing cost (IoPU+1b  
  157 6603 财务费用 financial cost 3IJI5K_  
  158 6604 勘探费用 exploration expense V:0uy>  
  159 6701 资产减值损失 loss from asset devaluation H/^TXqQ8  
  160 6711 营业外支出 nonoperating expense pb/{ss+  
  161 6801 所得税 income tax 3G%XG{dg  
  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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