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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 Uv(R^50>  
  1 1001 库存现金 cash on hand \{ @m  
  2 1002 银行存款 bank deposit 'z;(Y*jb  
  5 1015 其他货币资金 other monetary capital bO\++zOF  
  9 1101 交易性金融资产 transaction monetary assets 5G}4z>-]F)  
  11 1121 应收票据 notes receivable ;[}OZt  
  12 1122 应收账款 Account receivable %xlpOR4  
  13 1123 预付账款 account prepaid j~k,d .17M  
  14 1131 应收股利 dividend receivable 3p=X v%xd  
  15 1132 应收利息 accrued interest receivable Gk*u^J(  
  21 1231 其他应收款 accounts receivable-others v:P]o9Oj8  
  22 1241 坏账准备 had debts reserve E2'Wzrovlo  
  28 1401 材料采购 procurement of materials BA c+T  
  29 1402 在途物资 materials in transit hn8xs5vN  
  30 1403 原材料 raw materials ;DuVb2~+  
  32 1406 库存商品 commodity stocks x#EE_i/W  
  33 1407 发出商品 goods in transit 9 8|sWI3 B  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles %^@l5h.lqB  
  42 1461 存货跌价准备 reserve against stock price declining Wlhh0uy  
  43 1501 待摊费用 fees to be apportioned u2oS Ci  
  45 1521 持有至到期投资 hold investment due <R7{W"QTA)  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 8OZj24*'DS  
  47 1523 可供出售金融资产 financial assets available for sale $Q/@5f'T`9  
  48 1524 长期股权投资 long-term stock ownership investment LS[o7!T(  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve LL#REK|lm8  
  50 1526 投资性房地产 investment real eastate l<+ [l$0#  
  51 1531 长期应收款 long-term account receivable PY5&Fwjc  
  52 1541 未实现融资收益 unrealized financing income hI:.Qp`r  
  54 1601 固定资产 permanent assets tn5%zJ#+  
  55 1602 累计折旧 accumulated depreciation BYq80Vk% @  
  56 1603 固定资产减值准备permanent assets reduction reserve XPX?+W=mv  
  57 1604 在建工程 construction in process 3J#LxYK  
  58 1605 工程物资 engineer material t(#9.b`W)  
  59 1606 固定资产清理 disposal of fixed assets ^/ "}_bR  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Fa%1] R  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing .yj@hpJM  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Kyh>O)"G^%  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture dipfsH]p  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture L+8ar9es  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation ~bZ$ d{o^  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 7[1Lh'u  
  67 1701 无形资产 intangible assets M@cFcykK  
  68 1702 累计摊销 accumulated amortization sF {,n0<8  
  69 1703 无形资产减值准备 intangible assets reduction reserve n5$#M  
  70 1711 商誉 business reputation 1,fR kQ  
  71 1801 长期待摊费用 long-term deferred expenses +Uq|Yh'Q  
  72 1811 递延所得税资产 deferred income tax assets Iq + N0G<j  
  73 1901 待处理财产损溢 waiting assets profit and loss AM}2=Ip  
  二、负债类 debt group XDY]LAV  
  74 2001 短期借款 short-term loan 3ay},3MCV%  
  81 2101 交易性金融负债 transaction financial liabilities cqG6di7#  
  83 2201 应付票据 notes payable ~m6=s~Vn  
  84 2202 应付账款 account payable f7x2"&?vg  
  85 2205 预收账款 item received in advance .?45:Ey~g  
  86 2211 应付职工薪酬 employee pay payable TF8#I28AD  
  87 2221 应交税费 tax payable ?8-Am[xH  
  88 2231 应付股利 dividend payable z5jw\jBD  
  89 2232 应付利息 interest payable UGO#o`.G}  
  90 2241 其他应付款 other account payable (.4lsKN<  
  97 2401 预提费用 withholding expenses ).71gp@&  
  98 2411 预计负债 estimated liabilities <F7a!$zQ  
  99 2501 递延收益 deferred income MNu0t\`p4  
  100 2601 长期借款 money borrowed for long term O52 /fGt  
  101 2602 长期债券 long-term bond >jI.$%L$  
  106 2801 长期应付款 long-term account payable 0fOhCxtL@  
  107 2802 未确认融资费用 unacknowledged financial charges TDH^x1P  
  108 2811 专项应付款 special accounts payable IbI0".o  
  109 2901 递延所得税负债 deferred income tax liabilities c2P}P* _  
  三、共同类 4,)9@-|0R  
  112 3101 衍生工具 derivative tool fu5L)P^T  
  113 3201 套期工具 arbitrage tool 7X>IS#W]  
  114 3202 被套期项目 arbitrage project X!]v4ma`  
  四、所有者权益类 ?\o~P  
  115 4001 实收资本 paid-up capital y#GHmHeh  
  116 4002 资本公积 contributed surplus i=gZ8Q=H  
  117 4101 盈余公积 earned surplus qfDG.Zee #  
  119 4103 本年利润 profit for the current year dbby.%  
  120 4104 利润分配 allocation of profits ~+Gh{,f  
  121 4201 库存股 treasury stock 4m0^ N  
  五、成本类 5NhFjPETr  
  122 5001 生产成本 production cost cw<I L  
  123 5101 制造费用 cost of production 27SHj9I  
  124 5201 劳务成本 service cost 3}|[<^$  
  125 5301 研发支出 research and development expenditures +bznKy!  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor |&#N&t  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ;%e)t[5  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ?AyxRbk  
  六、损益类 g{'f%bkG  
  129 6001 主营业务收入 main business income Pe _O(  
  130 6011 利息收入 金融共用​ interest income financial sharing ,:t,$A  
  135 6051 其他业务收入 other business income =~;~hZj  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance JN wI{  
  137 6101 公允价值变动损益 sound value flexible loss and profit GLf!i1Z  
  138 6111 投资收益 income on investment ^%7(  
  142 6301 营业外收入 nonrevenue receipt R;OPY?EeW  
  143 6401 主营业务成本 main business cost *`H*@2  
  144 6402 其他业务支出 other business expense $lxpwO  
  145 6405 营业税金及附加 business tariff and annex ^-"Iw y  
  146 6411 利息支出 金融共用 interest expense financial sharing u9"=t  
  155 6601 销售费用 marketing cost TE Z%|5(]  
  156 6602 管理费用 managing cost \;&;K'   
  157 6603 财务费用 financial cost =|?`5!A  
  158 6604 勘探费用 exploration expense #^T`vTD-  
  159 6701 资产减值损失 loss from asset devaluation ,U\ s89  
  160 6711 营业外支出 nonoperating expense 3x;UAi+&  
  161 6801 所得税 income tax 16L YVvmW  
  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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