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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 -_g0C^:<,  
  1 1001 库存现金 cash on hand iI T;K@&  
  2 1002 银行存款 bank deposit '@v\{ l  
  5 1015 其他货币资金 other monetary capital #~]zhHI  
  9 1101 交易性金融资产 transaction monetary assets 'ms-*c&  
  11 1121 应收票据 notes receivable C[cbbp  
  12 1122 应收账款 Account receivable .^`{1%  
  13 1123 预付账款 account prepaid `v!urE/gg%  
  14 1131 应收股利 dividend receivable LE Nq_@$  
  15 1132 应收利息 accrued interest receivable K-)] 1BG  
  21 1231 其他应收款 accounts receivable-others (XTG8W sN  
  22 1241 坏账准备 had debts reserve K8|r&`X0  
  28 1401 材料采购 procurement of materials ;?Tbnn Wn  
  29 1402 在途物资 materials in transit h 8q[1"a:  
  30 1403 原材料 raw materials BKCiIfkZ  
  32 1406 库存商品 commodity stocks RMV/&85?y  
  33 1407 发出商品 goods in transit Z?q] bSIT  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles XX TL..  
  42 1461 存货跌价准备 reserve against stock price declining ,Fl)^Gl8?  
  43 1501 待摊费用 fees to be apportioned EU 6oQ  
  45 1521 持有至到期投资 hold investment due QE+g j8  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve `,(4]tlL  
  47 1523 可供出售金融资产 financial assets available for sale !qQl@j O  
  48 1524 长期股权投资 long-term stock ownership investment "]*&oQCI  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 9.M4o[  
  50 1526 投资性房地产 investment real eastate rgQOj^xKv^  
  51 1531 长期应收款 long-term account receivable NN{?z!  
  52 1541 未实现融资收益 unrealized financing income tKuwpT1Qc  
  54 1601 固定资产 permanent assets DCO\c9  
  55 1602 累计折旧 accumulated depreciation !?jrf] A@  
  56 1603 固定资产减值准备permanent assets reduction reserve e)k9dOR  
  57 1604 在建工程 construction in process 9rX&uP)j^#  
  58 1605 工程物资 engineer material >2)OiQ`zg  
  59 1606 固定资产清理 disposal of fixed assets UgSB>V<?  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing bH9kj/q\b  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing )EuvRLo{S7  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ^/>(6>S^M  
  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 Yl Q=5u^+  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture #G|RnV%t$~  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation pj{`'; :g  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation A`$%SVgFV^  
  67 1701 无形资产 intangible assets i>A s;*  
  68 1702 累计摊销 accumulated amortization 0S_~\t  
  69 1703 无形资产减值准备 intangible assets reduction reserve %XDc,AR[  
  70 1711 商誉 business reputation DJ k/{Z:  
  71 1801 长期待摊费用 long-term deferred expenses R?|.pq/Ln  
  72 1811 递延所得税资产 deferred income tax assets nNV'O(x}  
  73 1901 待处理财产损溢 waiting assets profit and loss (t K||*u  
  二、负债类 debt group $9#H04.x  
  74 2001 短期借款 short-term loan 2#]#sZmk  
  81 2101 交易性金融负债 transaction financial liabilities xh,qNnGGi  
  83 2201 应付票据 notes payable CyFrb`%  
  84 2202 应付账款 account payable }OR@~V{Gj  
  85 2205 预收账款 item received in advance @V sG'  
  86 2211 应付职工薪酬 employee pay payable .V/Rfq  
  87 2221 应交税费 tax payable ::lKL  
  88 2231 应付股利 dividend payable Y_IF;V\  
  89 2232 应付利息 interest payable iN\4gQ!  
  90 2241 其他应付款 other account payable 34O `@j0-3  
  97 2401 预提费用 withholding expenses 6 7.+ .2  
  98 2411 预计负债 estimated liabilities UgN u`$m+  
  99 2501 递延收益 deferred income (0r3/t?DQ  
  100 2601 长期借款 money borrowed for long term ]NY~2jmX  
  101 2602 长期债券 long-term bond KeB"D!={;  
  106 2801 长期应付款 long-term account payable BLdvyVFx  
  107 2802 未确认融资费用 unacknowledged financial charges = `F(B  
  108 2811 专项应付款 special accounts payable 'RR~7h  
  109 2901 递延所得税负债 deferred income tax liabilities Id'-&tYG  
  三、共同类 d#Y^>"|$.  
  112 3101 衍生工具 derivative tool X1|njJGO1  
  113 3201 套期工具 arbitrage tool DB|Y  
  114 3202 被套期项目 arbitrage project KnQ*vM*VM  
  四、所有者权益类 3?9IJ5p  
  115 4001 实收资本 paid-up capital A]0 St@  
  116 4002 资本公积 contributed surplus o Q2Fjj  
  117 4101 盈余公积 earned surplus X6X $Pve  
  119 4103 本年利润 profit for the current year e7Z32P0ls  
  120 4104 利润分配 allocation of profits Ad8n<zt|  
  121 4201 库存股 treasury stock $E~`\o%Ev  
  五、成本类 S>6 ~lb8G  
  122 5001 生产成本 production cost  hoUD;3  
  123 5101 制造费用 cost of production )JLdO*H  
  124 5201 劳务成本 service cost - >-KCd1b  
  125 5301 研发支出 research and development expenditures Nq[uoaT  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor H>IMf/%5N-  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor KIf dafRL  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ["93~[[^  
  六、损益类 VcO0sa f`  
  129 6001 主营业务收入 main business income  SI-qC  
  130 6011 利息收入 金融共用​ interest income financial sharing 8@Q$'TT6}  
  135 6051 其他业务收入 other business income R6.hA_ih  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance \BTODZ:h  
  137 6101 公允价值变动损益 sound value flexible loss and profit uAJx.>$b  
  138 6111 投资收益 income on investment D6Ui !  
  142 6301 营业外收入 nonrevenue receipt ox~o J|@  
  143 6401 主营业务成本 main business cost 4y?n [/M/  
  144 6402 其他业务支出 other business expense b9J_1Gl]  
  145 6405 营业税金及附加 business tariff and annex jh%Eq+#S  
  146 6411 利息支出 金融共用 interest expense financial sharing ,{u yG:  
  155 6601 销售费用 marketing cost q 4:o#K#  
  156 6602 管理费用 managing cost kR-SE5`Jk  
  157 6603 财务费用 financial cost hHGoP0/o  
  158 6604 勘探费用 exploration expense ^R7lom.  
  159 6701 资产减值损失 loss from asset devaluation fI}to&qk  
  160 6711 营业外支出 nonoperating expense v5#j Z$<F  
  161 6801 所得税 income tax wedbx00o  
  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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