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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 _ U%fD|t  
  1 1001 库存现金 cash on hand _h2s(u >\  
  2 1002 银行存款 bank deposit [`'[)B  
  5 1015 其他货币资金 other monetary capital (w+dB8 )X  
  9 1101 交易性金融资产 transaction monetary assets p"lTZ7c:Y  
  11 1121 应收票据 notes receivable "h>B`S  
  12 1122 应收账款 Account receivable M1sR+e$"  
  13 1123 预付账款 account prepaid 6n}5>GSF  
  14 1131 应收股利 dividend receivable &-s/F`  
  15 1132 应收利息 accrued interest receivable nWd]P\a'V  
  21 1231 其他应收款 accounts receivable-others NDt +m  
  22 1241 坏账准备 had debts reserve [p7cgHSMt  
  28 1401 材料采购 procurement of materials K/OE;;<IA  
  29 1402 在途物资 materials in transit AnUOv 2  
  30 1403 原材料 raw materials eC71;"   
  32 1406 库存商品 commodity stocks -55Pvg0ND  
  33 1407 发出商品 goods in transit hj8S#  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles pjI< cQ&  
  42 1461 存货跌价准备 reserve against stock price declining l_`DQ8L`  
  43 1501 待摊费用 fees to be apportioned v]tNJ=aI  
  45 1521 持有至到期投资 hold investment due v o9Fj  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve .S{Q }S  
  47 1523 可供出售金融资产 financial assets available for sale @aX$}  
  48 1524 长期股权投资 long-term stock ownership investment k8~/lE.Wy  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 8D[,z 7n  
  50 1526 投资性房地产 investment real eastate }/{G  
  51 1531 长期应收款 long-term account receivable HRPNZ!B  
  52 1541 未实现融资收益 unrealized financing income fT&>L  
  54 1601 固定资产 permanent assets ELlTR/NW  
  55 1602 累计折旧 accumulated depreciation XKTX~:  
  56 1603 固定资产减值准备permanent assets reduction reserve Tn'_{@E;  
  57 1604 在建工程 construction in process i5QG_^X&  
  58 1605 工程物资 engineer material ? uq7K"B  
  59 1606 固定资产清理 disposal of fixed assets s?j` _ B  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing e{8j(` (;#  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ATdK)gG  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ~gjREl,+D#  
  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 +Je(]b @  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture e!:/enQo  
  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 W)0y+H\% r  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation cnrS.s=  
  67 1701 无形资产 intangible assets >*5+{~k~4  
  68 1702 累计摊销 accumulated amortization quvdm68  
  69 1703 无形资产减值准备 intangible assets reduction reserve ylEQeN  
  70 1711 商誉 business reputation ) ag8]   
  71 1801 长期待摊费用 long-term deferred expenses ) Apg  
  72 1811 递延所得税资产 deferred income tax assets 6@2 S*\&  
  73 1901 待处理财产损溢 waiting assets profit and loss R-8/BTls7  
  二、负债类 debt group JpFfO<uO  
  74 2001 短期借款 short-term loan gx*rxid  
  81 2101 交易性金融负债 transaction financial liabilities k>N >_{\  
  83 2201 应付票据 notes payable *i}Nb* Z3  
  84 2202 应付账款 account payable D`t }V  
  85 2205 预收账款 item received in advance <N Lor55.]  
  86 2211 应付职工薪酬 employee pay payable |kUxTe  
  87 2221 应交税费 tax payable 0S{dnp  
  88 2231 应付股利 dividend payable ZW]Q|vPh4U  
  89 2232 应付利息 interest payable !+E|{Zj  
  90 2241 其他应付款 other account payable ]G0`W6;$]  
  97 2401 预提费用 withholding expenses OYWW<N+R2  
  98 2411 预计负债 estimated liabilities ae)0Yu`*G7  
  99 2501 递延收益 deferred income V ifQ@  
  100 2601 长期借款 money borrowed for long term l>Nz]Ul%{  
  101 2602 长期债券 long-term bond GYx_9"J\5  
  106 2801 长期应付款 long-term account payable (ei;Y~i  
  107 2802 未确认融资费用 unacknowledged financial charges 2^Tj@P7  
  108 2811 专项应付款 special accounts payable 2 us-s  
  109 2901 递延所得税负债 deferred income tax liabilities W.xlS ZEB  
  三、共同类 :?Xd&u0){  
  112 3101 衍生工具 derivative tool &IQp&  
  113 3201 套期工具 arbitrage tool MZ(TST"  
  114 3202 被套期项目 arbitrage project :y?xS  
  四、所有者权益类 Wp0e?bK_  
  115 4001 实收资本 paid-up capital x4PH-f-7  
  116 4002 资本公积 contributed surplus uc% &g  
  117 4101 盈余公积 earned surplus `Z3Qx~f x  
  119 4103 本年利润 profit for the current year /\%K7\  
  120 4104 利润分配 allocation of profits b6IYo!3  
  121 4201 库存股 treasury stock {[~ !6&2(k  
  五、成本类 Wdt 9k.hzN  
  122 5001 生产成本 production cost }`oe < |  
  123 5101 制造费用 cost of production (l28,\Bel  
  124 5201 劳务成本 service cost %SRUHx[D  
  125 5301 研发支出 research and development expenditures lWv3c!E`  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ~ caKzq  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor O7#ECUH  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor &&0,;r, -)  
  六、损益类 00') Ol&  
  129 6001 主营业务收入 main business income 05(lh<C  
  130 6011 利息收入 金融共用​ interest income financial sharing }lzyl*.  
  135 6051 其他业务收入 other business income Y",Fs(  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance uzO%+B!  
  137 6101 公允价值变动损益 sound value flexible loss and profit U _~lpu  
  138 6111 投资收益 income on investment zMfr`&%e  
  142 6301 营业外收入 nonrevenue receipt UFxQ-GV4  
  143 6401 主营业务成本 main business cost P@Wi^svj  
  144 6402 其他业务支出 other business expense 5!ll #/ {`  
  145 6405 营业税金及附加 business tariff and annex |kvom 4T  
  146 6411 利息支出 金融共用 interest expense financial sharing EDR;" G(N  
  155 6601 销售费用 marketing cost 7$(>Z^ Em  
  156 6602 管理费用 managing cost pV:c`1\`  
  157 6603 财务费用 financial cost {:&t;5qz^  
  158 6604 勘探费用 exploration expense f>)k<-<yj  
  159 6701 资产减值损失 loss from asset devaluation 6#xP[hlR[  
  160 6711 营业外支出 nonoperating expense IqK??KSC  
  161 6801 所得税 income tax $oO9N^6yF  
  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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