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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
?B&Z x-krd  
  一、资产类 ]{` 8C  
  1 1001 库存现金 cash on hand Yn0l}=, n  
  2 1002 银行存款 bank deposit bC[TLsh7{2  
  5 1015 其他货币资金 other monetary capital X<6Ro es2  
  9 1101 交易性金融资产 transaction monetary assets yS*s[vT  
  11 1121 应收票据 notes receivable W6kDQ& q  
  12 1122 应收账款 Account receivable je 9eJUKE  
  13 1123 预付账款 account prepaid F4=+xd >0  
  14 1131 应收股利 dividend receivable uU&,KEH  
  15 1132 应收利息 accrued interest receivable T);eYC"@  
  21 1231 其他应收款 accounts receivable-others s`:>"1\|  
  22 1241 坏账准备 had debts reserve d@ +}_R"c  
  28 1401 材料采购 procurement of materials D/T& 0  
  29 1402 在途物资 materials in transit >lD*:#o  
  30 1403 原材料 raw materials $6&P 69<  
  32 1406 库存商品 commodity stocks $]&0`F  
  33 1407 发出商品 goods in transit 95`Q=I|i  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles !^o(?1  
  42 1461 存货跌价准备 reserve against stock price declining 81O\BO.T  
  43 1501 待摊费用 fees to be apportioned 6mFH>T*jzH  
  45 1521 持有至到期投资 hold investment due Xx N=vL&m  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve $~#N1   
  47 1523 可供出售金融资产 financial assets available for sale tb%u<jY  
  48 1524 长期股权投资 long-term stock ownership investment [31vx0$_p  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Pc= S^}+  
  50 1526 投资性房地产 investment real eastate A7{l60(5  
  51 1531 长期应收款 long-term account receivable rZ., \ X_  
  52 1541 未实现融资收益 unrealized financing income ul{u^ j  
  54 1601 固定资产 permanent assets y:FxX8S$'e  
  55 1602 累计折旧 accumulated depreciation s_`PPl_D$K  
  56 1603 固定资产减值准备permanent assets reduction reserve ^uU'Qc4S=  
  57 1604 在建工程 construction in process DXbzl +R  
  58 1605 工程物资 engineer material 5& &6e`  
  59 1606 固定资产清理 disposal of fixed assets Hh/Z 4`&yi  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ;n-)4b]\  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ^8_`IT  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture IW48Sg  
  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 a$Lry?pb  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture l7rGz2:?  
  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 IaxzkX_48  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation Hk65c0  
  67 1701 无形资产 intangible assets 1QfOD-lv  
  68 1702 累计摊销 accumulated amortization UV?.KVD~  
  69 1703 无形资产减值准备 intangible assets reduction reserve oD5VE  
  70 1711 商誉 business reputation vV2px  
  71 1801 长期待摊费用 long-term deferred expenses fz)i9D@  
  72 1811 递延所得税资产 deferred income tax assets 410WWR&4_  
  73 1901 待处理财产损溢 waiting assets profit and loss S Z@ JzOA  
  二、负债类 debt group u )'l|Y  
  74 2001 短期借款 short-term loan x]({Po4  
  81 2101 交易性金融负债 transaction financial liabilities ?[[K6v}q{  
  83 2201 应付票据 notes payable k'_p*H  
  84 2202 应付账款 account payable 'IaI7on  
  85 2205 预收账款 item received in advance Y0kDHG  
  86 2211 应付职工薪酬 employee pay payable @$5!  
  87 2221 应交税费 tax payable ELx?ph-9  
  88 2231 应付股利 dividend payable 9!XW):  
  89 2232 应付利息 interest payable NW}kvZ  
  90 2241 其他应付款 other account payable 1' #%U A  
  97 2401 预提费用 withholding expenses G4!$48  
  98 2411 预计负债 estimated liabilities e/;1<5tfj  
  99 2501 递延收益 deferred income X%S9 H^9  
  100 2601 长期借款 money borrowed for long term .x$!Rc}  
  101 2602 长期债券 long-term bond P,S$qD*4  
  106 2801 长期应付款 long-term account payable S#M<d~rK  
  107 2802 未确认融资费用 unacknowledged financial charges :U5>. ):  
  108 2811 专项应付款 special accounts payable )~hsd+ 0t  
  109 2901 递延所得税负债 deferred income tax liabilities 91oIxW  
  三、共同类 'o2V}L'nG  
  112 3101 衍生工具 derivative tool <h_lc}o/  
  113 3201 套期工具 arbitrage tool # ;,b4O7@  
  114 3202 被套期项目 arbitrage project (t.pM P4  
  四、所有者权益类 M2[ywab  
  115 4001 实收资本 paid-up capital <{C oM  
  116 4002 资本公积 contributed surplus 4|+6a6  
  117 4101 盈余公积 earned surplus b"Hg4i)  
  119 4103 本年利润 profit for the current year dAOmqu, 6  
  120 4104 利润分配 allocation of profits 1goK>=-^  
  121 4201 库存股 treasury stock >x%Z^ U  
  五、成本类 Hv>C#U  
  122 5001 生产成本 production cost #;F1+s<|QJ  
  123 5101 制造费用 cost of production 05 ".;(  
  124 5201 劳务成本 service cost =2VM(GtK>  
  125 5301 研发支出 research and development expenditures z 3IQPl^  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor urT!?*g,  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor K5x&:z  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor q#v&&]N=  
  六、损益类 )J/,-p  
  129 6001 主营业务收入 main business income s[:e '#^  
  130 6011 利息收入 金融共用​ interest income financial sharing xACAtJ'gc  
  135 6051 其他业务收入 other business income f1Ruaz-  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance  D7%`hU  
  137 6101 公允价值变动损益 sound value flexible loss and profit W,zlR5+Jk  
  138 6111 投资收益 income on investment ;9,<&fe  
  142 6301 营业外收入 nonrevenue receipt ?YY'-\h?  
  143 6401 主营业务成本 main business cost A"S{W^iL  
  144 6402 其他业务支出 other business expense W M/pP?||  
  145 6405 营业税金及附加 business tariff and annex f=v +D0K$n  
  146 6411 利息支出 金融共用 interest expense financial sharing P,Fs7  
  155 6601 销售费用 marketing cost *Yk3y-   
  156 6602 管理费用 managing cost d+KLtvB%M  
  157 6603 财务费用 financial cost qyMR0ai-  
  158 6604 勘探费用 exploration expense |H&2[B"l  
  159 6701 资产减值损失 loss from asset devaluation Y_&D W4  
  160 6711 营业外支出 nonoperating expense q#Y%Y  
  161 6801 所得税 income tax Bb];qYuCO  
  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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