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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 ^4y(pcD  
  1 1001 库存现金 cash on hand j;ff } b  
  2 1002 银行存款 bank deposit <^H1)=tlF  
  5 1015 其他货币资金 other monetary capital q[PD  
  9 1101 交易性金融资产 transaction monetary assets J=f:\]@Oy  
  11 1121 应收票据 notes receivable < fojX\}3  
  12 1122 应收账款 Account receivable B FzcoBu-  
  13 1123 预付账款 account prepaid hj[+d%YZY"  
  14 1131 应收股利 dividend receivable xI/{)I1f  
  15 1132 应收利息 accrued interest receivable d,GtH)(s  
  21 1231 其他应收款 accounts receivable-others N/`TrWVF  
  22 1241 坏账准备 had debts reserve W\ 1bE(AwZ  
  28 1401 材料采购 procurement of materials ~zXG<}n  
  29 1402 在途物资 materials in transit 1qB!RIau  
  30 1403 原材料 raw materials x>1iIpBv^  
  32 1406 库存商品 commodity stocks W+F<P@[u<$  
  33 1407 发出商品 goods in transit oTplxF1  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles PK:o}IWn~x  
  42 1461 存货跌价准备 reserve against stock price declining >z fq*_  
  43 1501 待摊费用 fees to be apportioned u7<qaOzs?  
  45 1521 持有至到期投资 hold investment due b0~H>cnA  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 0?J|C6XM#4  
  47 1523 可供出售金融资产 financial assets available for sale reqfgNg  
  48 1524 长期股权投资 long-term stock ownership investment Lo$Z>u4(c  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve :Y}Y&mA4  
  50 1526 投资性房地产 investment real eastate 7- *( a  
  51 1531 长期应收款 long-term account receivable Y|GJp h  
  52 1541 未实现融资收益 unrealized financing income FqT,4SIR  
  54 1601 固定资产 permanent assets VuX >  
  55 1602 累计折旧 accumulated depreciation }skRlC  
  56 1603 固定资产减值准备permanent assets reduction reserve %2rHvF=  
  57 1604 在建工程 construction in process z*NC?\  
  58 1605 工程物资 engineer material gL[1wM%?  
  59 1606 固定资产清理 disposal of fixed assets i-:8TfI,  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing L&!g33J&  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing O X5Co <u  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ex@,F,u>o  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture B"?+5A7  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 5v Uz  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation W|r+J8  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 2$SofG6D}  
  67 1701 无形资产 intangible assets /P?|4D}<  
  68 1702 累计摊销 accumulated amortization  &*>C PO  
  69 1703 无形资产减值准备 intangible assets reduction reserve lJGqR0:r+  
  70 1711 商誉 business reputation K c2OLz#  
  71 1801 长期待摊费用 long-term deferred expenses (^s&M  
  72 1811 递延所得税资产 deferred income tax assets JA SR  
  73 1901 待处理财产损溢 waiting assets profit and loss EL 8N[]RF  
  二、负债类 debt group OW63^wA`s  
  74 2001 短期借款 short-term loan |&0"N[t  
  81 2101 交易性金融负债 transaction financial liabilities `lu"yF  
  83 2201 应付票据 notes payable U'Ja\Ek/f  
  84 2202 应付账款 account payable %X0NHta ~@  
  85 2205 预收账款 item received in advance ]@ Sc}  
  86 2211 应付职工薪酬 employee pay payable 'Tru?y \  
  87 2221 应交税费 tax payable YjX!q]56  
  88 2231 应付股利 dividend payable r:WgjjA%  
  89 2232 应付利息 interest payable fzkCI  
  90 2241 其他应付款 other account payable MW",r;l<aM  
  97 2401 预提费用 withholding expenses iX>!ju'V  
  98 2411 预计负债 estimated liabilities ]9KQP-p'  
  99 2501 递延收益 deferred income R+kZLOE  
  100 2601 长期借款 money borrowed for long term 8}pcanPg  
  101 2602 长期债券 long-term bond .j:.WnW  
  106 2801 长期应付款 long-term account payable \AtwO  
  107 2802 未确认融资费用 unacknowledged financial charges xT=kxyu  
  108 2811 专项应付款 special accounts payable @F3-Ugm  
  109 2901 递延所得税负债 deferred income tax liabilities zV_-rf  
  三、共同类 }{kTh% ^  
  112 3101 衍生工具 derivative tool /_VRO9R\V  
  113 3201 套期工具 arbitrage tool fa+W9  
  114 3202 被套期项目 arbitrage project S$lmEJ_  
  四、所有者权益类 '4^V4i  
  115 4001 实收资本 paid-up capital Rbj+P;t&  
  116 4002 资本公积 contributed surplus M::IE|h  
  117 4101 盈余公积 earned surplus yhkQFB%gv  
  119 4103 本年利润 profit for the current year @aiLG w h  
  120 4104 利润分配 allocation of profits A9qO2kq7_  
  121 4201 库存股 treasury stock T956L'.+G  
  五、成本类 &x0TnW"g  
  122 5001 生产成本 production cost ![P(B0Ct/  
  123 5101 制造费用 cost of production $?/Xk%d+  
  124 5201 劳务成本 service cost \_I)loPc8  
  125 5301 研发支出 research and development expenditures 5%Fn^u:  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor |`(?<m  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor &TkbnDuYd~  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor _#YHc [Wz  
  六、损益类 ap'kxOf"1  
  129 6001 主营业务收入 main business income 4QKE{0NE  
  130 6011 利息收入 金融共用​ interest income financial sharing wx"6",M  
  135 6051 其他业务收入 other business income Er/5 ,  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ^/d^$  
  137 6101 公允价值变动损益 sound value flexible loss and profit n0_Az2   
  138 6111 投资收益 income on investment iQ]c k-  
  142 6301 营业外收入 nonrevenue receipt aWsKJo>j[#  
  143 6401 主营业务成本 main business cost iq^L~RW5e  
  144 6402 其他业务支出 other business expense !NAX6m  
  145 6405 营业税金及附加 business tariff and annex s[B6%DI/5  
  146 6411 利息支出 金融共用 interest expense financial sharing zIQc#F6\5  
  155 6601 销售费用 marketing cost $m: a-.I  
  156 6602 管理费用 managing cost f`9rT c  
  157 6603 财务费用 financial cost b%!`fn-;  
  158 6604 勘探费用 exploration expense ;&^"q{m  
  159 6701 资产减值损失 loss from asset devaluation }AsF\W+5  
  160 6711 营业外支出 nonoperating expense B]KLn?zt5  
  161 6801 所得税 income tax ^n45N&91 6  
  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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