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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
1M F0HiC  
  一、资产类 6?X)'  
  1 1001 库存现金 cash on hand 7Hm/ g  
  2 1002 银行存款 bank deposit Ksu_4dE  
  5 1015 其他货币资金 other monetary capital wzka4J{  
  9 1101 交易性金融资产 transaction monetary assets 3"pl="[*  
  11 1121 应收票据 notes receivable f|&ga'5g&  
  12 1122 应收账款 Account receivable -Jj"JN.  
  13 1123 预付账款 account prepaid C*f3PB=H_  
  14 1131 应收股利 dividend receivable ji(Y?vhQt  
  15 1132 应收利息 accrued interest receivable #!n"),3  
  21 1231 其他应收款 accounts receivable-others @jp}WwC/  
  22 1241 坏账准备 had debts reserve Wz^M*=,  
  28 1401 材料采购 procurement of materials Gf|qc>j.b  
  29 1402 在途物资 materials in transit df$VC  
  30 1403 原材料 raw materials !KEnr`O2u  
  32 1406 库存商品 commodity stocks nnm9pnx  
  33 1407 发出商品 goods in transit VIi/=mO]  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles N+[ |"v  
  42 1461 存货跌价准备 reserve against stock price declining w=txSF&Qr  
  43 1501 待摊费用 fees to be apportioned ONkHHyT  
  45 1521 持有至到期投资 hold investment due R>YDn|cWI  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve " ~X;u8m  
  47 1523 可供出售金融资产 financial assets available for sale " ++q. y  
  48 1524 长期股权投资 long-term stock ownership investment Q5N;MpJ-  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve }?vc1%w  
  50 1526 投资性房地产 investment real eastate S/XkxGZ2  
  51 1531 长期应收款 long-term account receivable %N, P? ,U  
  52 1541 未实现融资收益 unrealized financing income vG7aT  
  54 1601 固定资产 permanent assets tUp'cG  
  55 1602 累计折旧 accumulated depreciation c_3 3.i"I}  
  56 1603 固定资产减值准备permanent assets reduction reserve @Q=P6Rz {S  
  57 1604 在建工程 construction in process s=uWBh3J  
  58 1605 工程物资 engineer material  xlH?J;$  
  59 1606 固定资产清理 disposal of fixed assets xzRs ;AXOp  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing W97%12J3  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing KP[H&4eoC  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture \AT]$`8@_  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture -'sn0 _q/e  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture #1v>3H(  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation u7Xr!d+wR  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation z z4.gkU  
  67 1701 无形资产 intangible assets JmR) g  
  68 1702 累计摊销 accumulated amortization \"r*wae  
  69 1703 无形资产减值准备 intangible assets reduction reserve gmY*}d` 'f  
  70 1711 商誉 business reputation !Hk$  t  
  71 1801 长期待摊费用 long-term deferred expenses \3ZQ:E}5  
  72 1811 递延所得税资产 deferred income tax assets LD~s@}yH>  
  73 1901 待处理财产损溢 waiting assets profit and loss iSZiJ4AUq  
  二、负债类 debt group DB^"iof  
  74 2001 短期借款 short-term loan 8-wW?YTG  
  81 2101 交易性金融负债 transaction financial liabilities Zy -&g:  
  83 2201 应付票据 notes payable \ :*<En0  
  84 2202 应付账款 account payable G|p3NhLgO=  
  85 2205 预收账款 item received in advance *$KUnd-T  
  86 2211 应付职工薪酬 employee pay payable g8_C|lVZi  
  87 2221 应交税费 tax payable _uR-Z_z  
  88 2231 应付股利 dividend payable 'Gw;@[  
  89 2232 应付利息 interest payable % 1+\N  
  90 2241 其他应付款 other account payable l[2 d{r  
  97 2401 预提费用 withholding expenses eqyZ|6  
  98 2411 预计负债 estimated liabilities W B=pRC@  
  99 2501 递延收益 deferred income KXgC]IO~  
  100 2601 长期借款 money borrowed for long term B~_='0Gm[  
  101 2602 长期债券 long-term bond  ^vPt Ppt  
  106 2801 长期应付款 long-term account payable yvgn}F{}  
  107 2802 未确认融资费用 unacknowledged financial charges *hT1_  
  108 2811 专项应付款 special accounts payable ~)zoIM\  
  109 2901 递延所得税负债 deferred income tax liabilities +n ${6/  
  三、共同类 -,;Iob56!  
  112 3101 衍生工具 derivative tool M@>EZ  
  113 3201 套期工具 arbitrage tool 6!,Am^uXM  
  114 3202 被套期项目 arbitrage project Q/%(&4>'y  
  四、所有者权益类 x=>+.'K  
  115 4001 实收资本 paid-up capital Qe!Q $  
  116 4002 资本公积 contributed surplus "rjqDpH  
  117 4101 盈余公积 earned surplus $Yr'`(Cbc  
  119 4103 本年利润 profit for the current year o|s JTY  
  120 4104 利润分配 allocation of profits y=H^U.  
  121 4201 库存股 treasury stock wXc"Car)  
  五、成本类 #nE%.k|R~  
  122 5001 生产成本 production cost 0 gyg  
  123 5101 制造费用 cost of production Q}J'S5%  
  124 5201 劳务成本 service cost ;BEg"cm  
  125 5301 研发支出 research and development expenditures (;V=A4F-D  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 5dV Sir  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Ufz& 2  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ? [?{X~uq  
  六、损益类 >+[uV ^2[  
  129 6001 主营业务收入 main business income Ty"OJ  
  130 6011 利息收入 金融共用​ interest income financial sharing F Ty`#*7Ul  
  135 6051 其他业务收入 other business income !OJ@ =y`i  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance AQ!FJ(X(  
  137 6101 公允价值变动损益 sound value flexible loss and profit %"Y7 b2pPa  
  138 6111 投资收益 income on investment ?I`BbT}  
  142 6301 营业外收入 nonrevenue receipt v5|X= B>&>  
  143 6401 主营业务成本 main business cost 9E (VU.  
  144 6402 其他业务支出 other business expense No)v&P%  
  145 6405 营业税金及附加 business tariff and annex B/i`  
  146 6411 利息支出 金融共用 interest expense financial sharing JD^&d~n_  
  155 6601 销售费用 marketing cost Lc|5&<8ZG1  
  156 6602 管理费用 managing cost A2o ;YyF  
  157 6603 财务费用 financial cost t5z6{`  
  158 6604 勘探费用 exploration expense SWjOJjn  
  159 6701 资产减值损失 loss from asset devaluation K_iy^|0)5]  
  160 6711 营业外支出 nonoperating expense `A.!<bO)]  
  161 6801 所得税 income tax {d\erG(  
  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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