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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 G9S3r3  
  1 1001 库存现金 cash on hand klmbbLce  
  2 1002 银行存款 bank deposit ^Cp;#|g,  
  5 1015 其他货币资金 other monetary capital `_&vvJPn@!  
  9 1101 交易性金融资产 transaction monetary assets s|WcJV  
  11 1121 应收票据 notes receivable )l*3^kwL{U  
  12 1122 应收账款 Account receivable t^bh2 $J  
  13 1123 预付账款 account prepaid rhF2U  
  14 1131 应收股利 dividend receivable `m V(:  
  15 1132 应收利息 accrued interest receivable rXSw@pqZ&  
  21 1231 其他应收款 accounts receivable-others %M_F/O  
  22 1241 坏账准备 had debts reserve W G3 _(mM  
  28 1401 材料采购 procurement of materials )3F}IgD  
  29 1402 在途物资 materials in transit 5> 81Vhc,  
  30 1403 原材料 raw materials )1R[~]y  
  32 1406 库存商品 commodity stocks e9\_H=t+  
  33 1407 发出商品 goods in transit J^WX^".E  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles u$q asII  
  42 1461 存货跌价准备 reserve against stock price declining )"Ujx`]4r  
  43 1501 待摊费用 fees to be apportioned UN<$F yb  
  45 1521 持有至到期投资 hold investment due "SuG6!k3  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ga'G)d3oS  
  47 1523 可供出售金融资产 financial assets available for sale asW W@E  
  48 1524 长期股权投资 long-term stock ownership investment U4"&T,'lTL  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve uKY1AC__  
  50 1526 投资性房地产 investment real eastate iqF|IVPoi  
  51 1531 长期应收款 long-term account receivable 7#H Se#0J  
  52 1541 未实现融资收益 unrealized financing income ~Y1nU-  
  54 1601 固定资产 permanent assets 4U$M0 =  
  55 1602 累计折旧 accumulated depreciation ^Ux.s Q  
  56 1603 固定资产减值准备permanent assets reduction reserve P e} T  
  57 1604 在建工程 construction in process 1Uah IePf  
  58 1605 工程物资 engineer material p;%5o0{1  
  59 1606 固定资产清理 disposal of fixed assets RP^L.X(7^  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing pgUjje>#  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing _Kli~$c& M  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture N+]HJ`K  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture ,=pn}\ R  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ZP:+'\&J  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation TCgW^iu  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation XB[EJGaX  
  67 1701 无形资产 intangible assets !(S.7#-r  
  68 1702 累计摊销 accumulated amortization kB?Uw#  
  69 1703 无形资产减值准备 intangible assets reduction reserve ?>R(;B|ER  
  70 1711 商誉 business reputation Q*f0YjH!  
  71 1801 长期待摊费用 long-term deferred expenses @]]\r.DG  
  72 1811 递延所得税资产 deferred income tax assets d_[ zt)  
  73 1901 待处理财产损溢 waiting assets profit and loss (nkiuCO  
  二、负债类 debt group u3cl7~- yW  
  74 2001 短期借款 short-term loan V\ c`O  
  81 2101 交易性金融负债 transaction financial liabilities F)aF.'$-/  
  83 2201 应付票据 notes payable 'v(b^x<ZS  
  84 2202 应付账款 account payable g/!tp;e  
  85 2205 预收账款 item received in advance z2A,*|I  
  86 2211 应付职工薪酬 employee pay payable ASSe;+yp  
  87 2221 应交税费 tax payable 1#zD7b~  
  88 2231 应付股利 dividend payable r.]IGE|  
  89 2232 应付利息 interest payable n "I{aJ]K  
  90 2241 其他应付款 other account payable qP9`p4c8i  
  97 2401 预提费用 withholding expenses uesIkJ^Q[  
  98 2411 预计负债 estimated liabilities =QwT)KRB%  
  99 2501 递延收益 deferred income (AG((eV  
  100 2601 长期借款 money borrowed for long term z wn#E  
  101 2602 长期债券 long-term bond 7 $dibTER  
  106 2801 长期应付款 long-term account payable @6y)wA9Yx  
  107 2802 未确认融资费用 unacknowledged financial charges T#}"?A|  
  108 2811 专项应付款 special accounts payable 4`sW_ ks  
  109 2901 递延所得税负债 deferred income tax liabilities B;<zA' 1  
  三、共同类 H=XdgOui  
  112 3101 衍生工具 derivative tool Eh *u6K)Z  
  113 3201 套期工具 arbitrage tool 0 \1g-kc!v  
  114 3202 被套期项目 arbitrage project 4^^=^c  
  四、所有者权益类 ;|,*zD  
  115 4001 实收资本 paid-up capital =+4om*  
  116 4002 资本公积 contributed surplus I#(?xHx  
  117 4101 盈余公积 earned surplus `@&WELFv{  
  119 4103 本年利润 profit for the current year @><8YN^)%  
  120 4104 利润分配 allocation of profits FW4#/H  
  121 4201 库存股 treasury stock {P==6/<2o  
  五、成本类 $b )k  
  122 5001 生产成本 production cost i@=(Y~tD`  
  123 5101 制造费用 cost of production BWkT Qd<t  
  124 5201 劳务成本 service cost TOx@Y$_9Q8  
  125 5301 研发支出 research and development expenditures <Ug1g0.  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor CSzu $Hnq  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor \mFgjP z  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor m>DJ w7<  
  六、损益类 m*14n_m'  
  129 6001 主营业务收入 main business income b~!Q3o'W  
  130 6011 利息收入 金融共用​ interest income financial sharing 4@jX{{^6%  
  135 6051 其他业务收入 other business income &8JK^zQq  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance gZL,xX  
  137 6101 公允价值变动损益 sound value flexible loss and profit VP }To  
  138 6111 投资收益 income on investment [n$6 T  
  142 6301 营业外收入 nonrevenue receipt K*tomy  
  143 6401 主营业务成本 main business cost p%+'iDb  
  144 6402 其他业务支出 other business expense 1 l-Y)   
  145 6405 营业税金及附加 business tariff and annex vSo,,~ F  
  146 6411 利息支出 金融共用 interest expense financial sharing nR,Qq IFFw  
  155 6601 销售费用 marketing cost /kqa|=-`q  
  156 6602 管理费用 managing cost 4@9xq<<5  
  157 6603 财务费用 financial cost Hw,@oOh.  
  158 6604 勘探费用 exploration expense #?DoP]1Y  
  159 6701 资产减值损失 loss from asset devaluation -=2V4WU~  
  160 6711 营业外支出 nonoperating expense Lr*\LP6jx3  
  161 6801 所得税 income tax PebyH"M(  
  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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