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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 {O+Kw<d  
  1 1001 库存现金 cash on hand  y2+p1  
  2 1002 银行存款 bank deposit =i(?deR  
  5 1015 其他货币资金 other monetary capital TARXx>  
  9 1101 交易性金融资产 transaction monetary assets |,aG%MTL  
  11 1121 应收票据 notes receivable V~ TWKuR  
  12 1122 应收账款 Account receivable efD)S92  
  13 1123 预付账款 account prepaid YFTjPBV  
  14 1131 应收股利 dividend receivable e#B#B  
  15 1132 应收利息 accrued interest receivable ]q6;#EUr?  
  21 1231 其他应收款 accounts receivable-others 0jzbG]pc:E  
  22 1241 坏账准备 had debts reserve Raw)9tUt  
  28 1401 材料采购 procurement of materials -_<}$9lz  
  29 1402 在途物资 materials in transit m ~>Y{F2  
  30 1403 原材料 raw materials '*Almv{  
  32 1406 库存商品 commodity stocks %J8|zKT5t  
  33 1407 发出商品 goods in transit <&!v1yR  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles jr)7kP@  
  42 1461 存货跌价准备 reserve against stock price declining t!2(7=P30(  
  43 1501 待摊费用 fees to be apportioned W;1|+6x  
  45 1521 持有至到期投资 hold investment due 2QNNp:`6  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve F|& {Rt  
  47 1523 可供出售金融资产 financial assets available for sale c5Q<$86  
  48 1524 长期股权投资 long-term stock ownership investment zz^F k&  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve .)+h H y  
  50 1526 投资性房地产 investment real eastate 5o/&T"]@  
  51 1531 长期应收款 long-term account receivable gZEi]/8_  
  52 1541 未实现融资收益 unrealized financing income 1lsLJ4P  
  54 1601 固定资产 permanent assets [lk'xzE  
  55 1602 累计折旧 accumulated depreciation .c#y%S  
  56 1603 固定资产减值准备permanent assets reduction reserve @m?QR(LJ  
  57 1604 在建工程 construction in process l?iSxqdT  
  58 1605 工程物资 engineer material 5qf BEPJ  
  59 1606 固定资产清理 disposal of fixed assets h!#:$|Q  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing <jS~ WI@  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing xP=/N!,#  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture [|~2X>  
  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 UYA_jpIP  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture zFQ&5@43  
  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 O8] 'o*<]  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation fA=#Fzk2  
  67 1701 无形资产 intangible assets l_j4DQBRV  
  68 1702 累计摊销 accumulated amortization *0_yT$  
  69 1703 无形资产减值准备 intangible assets reduction reserve v?c 0[+?  
  70 1711 商誉 business reputation kSc{^-<R  
  71 1801 长期待摊费用 long-term deferred expenses HK)cKzG[s!  
  72 1811 递延所得税资产 deferred income tax assets 63!rU B!  
  73 1901 待处理财产损溢 waiting assets profit and loss m'-|{c  
  二、负债类 debt group F3oQ^;xB  
  74 2001 短期借款 short-term loan {u[V{XIUh  
  81 2101 交易性金融负债 transaction financial liabilities ]hud4i~  
  83 2201 应付票据 notes payable  h C=:q  
  84 2202 应付账款 account payable u4"SH(  
  85 2205 预收账款 item received in advance &/A 8-:m  
  86 2211 应付职工薪酬 employee pay payable \7z^!m  
  87 2221 应交税费 tax payable 3jogD  
  88 2231 应付股利 dividend payable Y:ldR  
  89 2232 应付利息 interest payable ]MtFf6&  
  90 2241 其他应付款 other account payable )s9',4$eK<  
  97 2401 预提费用 withholding expenses :y2p@#l#  
  98 2411 预计负债 estimated liabilities dJ:MjQG`W  
  99 2501 递延收益 deferred income |xoF49  
  100 2601 长期借款 money borrowed for long term _28<m JfG  
  101 2602 长期债券 long-term bond ]0B|V2D#e  
  106 2801 长期应付款 long-term account payable fn CItK~y  
  107 2802 未确认融资费用 unacknowledged financial charges 0lM{l?  
  108 2811 专项应付款 special accounts payable U6[ang'l  
  109 2901 递延所得税负债 deferred income tax liabilities $3X-r jQtW  
  三、共同类 ];+#i"l  
  112 3101 衍生工具 derivative tool rC_*sx r^  
  113 3201 套期工具 arbitrage tool YHV-|UNF  
  114 3202 被套期项目 arbitrage project Q/I)V2a1i  
  四、所有者权益类 I NSkgOo  
  115 4001 实收资本 paid-up capital P%Ay3cR+E  
  116 4002 资本公积 contributed surplus +KEkmXZ  
  117 4101 盈余公积 earned surplus S<nq8Ebmw  
  119 4103 本年利润 profit for the current year ^")F7`PF  
  120 4104 利润分配 allocation of profits IgL_5A  
  121 4201 库存股 treasury stock |DF9cd^  
  五、成本类 -V % gVI[  
  122 5001 生产成本 production cost z5Qs @dG  
  123 5101 制造费用 cost of production ":Edu,6O  
  124 5201 劳务成本 service cost 'rb'7=z5  
  125 5301 研发支出 research and development expenditures 4*Z6}"  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor = \ , qP  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 02AI%OOH  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 8 iC:xcN3  
  六、损益类 aH_6s4+:  
  129 6001 主营业务收入 main business income I/x iT  
  130 6011 利息收入 金融共用​ interest income financial sharing HjWq[[Nz  
  135 6051 其他业务收入 other business income ,}D}oo*  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance n uQM^2  
  137 6101 公允价值变动损益 sound value flexible loss and profit S06Hs~>Y  
  138 6111 投资收益 income on investment 4\ /*jA  
  142 6301 营业外收入 nonrevenue receipt % 0:p)Z0  
  143 6401 主营业务成本 main business cost tGc ya0RL  
  144 6402 其他业务支出 other business expense |4Ck;gg!j  
  145 6405 营业税金及附加 business tariff and annex C.!_]Pxs  
  146 6411 利息支出 金融共用 interest expense financial sharing FrTg4  
  155 6601 销售费用 marketing cost ;%q39U}  
  156 6602 管理费用 managing cost o[6y+<'o  
  157 6603 财务费用 financial cost ]"fsW 9s  
  158 6604 勘探费用 exploration expense |-2}j2'  
  159 6701 资产减值损失 loss from asset devaluation O,V9R rG  
  160 6711 营业外支出 nonoperating expense B`#h{)[  
  161 6801 所得税 income tax x;BbTBc>  
  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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