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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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离线小飞兔
 

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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 ~xP Szf  
  1 1001 库存现金 cash on hand :S#eg1y.w]  
  2 1002 银行存款 bank deposit i4 P$wlO  
  5 1015 其他货币资金 other monetary capital s!bHS_\e|  
  9 1101 交易性金融资产 transaction monetary assets C CC4(v  
  11 1121 应收票据 notes receivable DCz\T wzU  
  12 1122 应收账款 Account receivable $B*qNYpPy.  
  13 1123 预付账款 account prepaid |_!PD$i-  
  14 1131 应收股利 dividend receivable 7jhl0  
  15 1132 应收利息 accrued interest receivable F=:F>6`  
  21 1231 其他应收款 accounts receivable-others w"yK\OE  
  22 1241 坏账准备 had debts reserve oJhEHx[f  
  28 1401 材料采购 procurement of materials bx1G CD  
  29 1402 在途物资 materials in transit K~P76jAe$  
  30 1403 原材料 raw materials  n})  
  32 1406 库存商品 commodity stocks Ua}g  
  33 1407 发出商品 goods in transit -=@K %\\~5  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles "pR $cS  
  42 1461 存货跌价准备 reserve against stock price declining _CHKh*KHML  
  43 1501 待摊费用 fees to be apportioned $hC~af6  
  45 1521 持有至到期投资 hold investment due %`bLmfm  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve Mf!owpW T  
  47 1523 可供出售金融资产 financial assets available for sale Ty)gPh6O  
  48 1524 长期股权投资 long-term stock ownership investment }ZxW"5oq  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve \?aOExG I  
  50 1526 投资性房地产 investment real eastate >:="?'N5l!  
  51 1531 长期应收款 long-term account receivable =#7s+d-  
  52 1541 未实现融资收益 unrealized financing income "X\q%%P=?  
  54 1601 固定资产 permanent assets bDxPgb7 N=  
  55 1602 累计折旧 accumulated depreciation $[WN[J  
  56 1603 固定资产减值准备permanent assets reduction reserve 0^-z?Kb<}  
  57 1604 在建工程 construction in process S^*(ALFPj  
  58 1605 工程物资 engineer material }Ox2olUX  
  59 1606 固定资产清理 disposal of fixed assets /^nP_ID  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing f:)]FHPB1  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 8Ng) )7g!  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture %w;1*~bH  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture = .fc"R|<K  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture <!$j9)~x  
  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 z1z =P%WK  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation y}s 0J K  
  67 1701 无形资产 intangible assets eW<!^Aer  
  68 1702 累计摊销 accumulated amortization 0tn7Rkiw  
  69 1703 无形资产减值准备 intangible assets reduction reserve Ly@U\%.  
  70 1711 商誉 business reputation EuhF$L1  
  71 1801 长期待摊费用 long-term deferred expenses Nj! R9N  
  72 1811 递延所得税资产 deferred income tax assets ":5~L9&G  
  73 1901 待处理财产损溢 waiting assets profit and loss j(wY/Hl  
  二、负债类 debt group EfMG(oI  
  74 2001 短期借款 short-term loan F>hVrUD8  
  81 2101 交易性金融负债 transaction financial liabilities P#M<CG9  
  83 2201 应付票据 notes payable ,i1fv "  
  84 2202 应付账款 account payable p8 E;[  
  85 2205 预收账款 item received in advance #l 8K8GLuf  
  86 2211 应付职工薪酬 employee pay payable i[V,IP +  
  87 2221 应交税费 tax payable C{lB/F/|!  
  88 2231 应付股利 dividend payable &@Ji+  
  89 2232 应付利息 interest payable 0O@[on;Bd  
  90 2241 其他应付款 other account payable YB(#]H|8S  
  97 2401 预提费用 withholding expenses >rQ)|W=i  
  98 2411 预计负债 estimated liabilities / r`Y'rm  
  99 2501 递延收益 deferred income oW` *FD  
  100 2601 长期借款 money borrowed for long term |qFN~!  
  101 2602 长期债券 long-term bond +LvZ87O^~  
  106 2801 长期应付款 long-term account payable @DjG? yLK$  
  107 2802 未确认融资费用 unacknowledged financial charges ;1Tpzm  
  108 2811 专项应付款 special accounts payable mo 97GW  
  109 2901 递延所得税负债 deferred income tax liabilities *;~{_Disz  
  三、共同类 LS?` {E   
  112 3101 衍生工具 derivative tool (]GY.(F{  
  113 3201 套期工具 arbitrage tool U/~Zk@3j  
  114 3202 被套期项目 arbitrage project #d XZA>b9  
  四、所有者权益类 `pn-fk  
  115 4001 实收资本 paid-up capital .-gm"lB  
  116 4002 资本公积 contributed surplus *>R/(Q  
  117 4101 盈余公积 earned surplus }1E_G  
  119 4103 本年利润 profit for the current year oWn_3gzw;  
  120 4104 利润分配 allocation of profits G!fE'B  
  121 4201 库存股 treasury stock M\x7=*\  
  五、成本类 l7FZ; %&  
  122 5001 生产成本 production cost )Q N=>J  
  123 5101 制造费用 cost of production $ET/0v"V  
  124 5201 劳务成本 service cost \p_8YC  
  125 5301 研发支出 research and development expenditures `^@g2c+d  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor t2U]CI%  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 9=sMKc%!-  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor o7Z#,>`2  
  六、损益类 M 2U@gC|{  
  129 6001 主营业务收入 main business income ^Ypb"Wx8  
  130 6011 利息收入 金融共用​ interest income financial sharing ff2.| 20  
  135 6051 其他业务收入 other business income FkkZyCqZ`  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ?PH}b?f4  
  137 6101 公允价值变动损益 sound value flexible loss and profit HEW 9YC"  
  138 6111 投资收益 income on investment }@t'rK[  
  142 6301 营业外收入 nonrevenue receipt =Am*$wGI  
  143 6401 主营业务成本 main business cost 1]zyME  
  144 6402 其他业务支出 other business expense 1+y6W1m^R  
  145 6405 营业税金及附加 business tariff and annex )l81 R  
  146 6411 利息支出 金融共用 interest expense financial sharing m0q`A5!)  
  155 6601 销售费用 marketing cost fuwpp  
  156 6602 管理费用 managing cost 67hPQ/S1  
  157 6603 财务费用 financial cost &bRxy`ZH  
  158 6604 勘探费用 exploration expense }<x!95  
  159 6701 资产减值损失 loss from asset devaluation QI^8b\36  
  160 6711 营业外支出 nonoperating expense znDtM1sLeV  
  161 6801 所得税 income tax AfbA.-  
  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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