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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 k3hkk:W  
  1 1001 库存现金 cash on hand T0e<Slo~C  
  2 1002 银行存款 bank deposit z@h~Vb&I  
  5 1015 其他货币资金 other monetary capital  v[,Src  
  9 1101 交易性金融资产 transaction monetary assets H%i>L?J2/  
  11 1121 应收票据 notes receivable ?b:_AO&  
  12 1122 应收账款 Account receivable *e4TSqC|  
  13 1123 预付账款 account prepaid O!F]^'!  
  14 1131 应收股利 dividend receivable hx!7w}[A  
  15 1132 应收利息 accrued interest receivable Vz:_mKA  
  21 1231 其他应收款 accounts receivable-others }C#3O{5  
  22 1241 坏账准备 had debts reserve H~fdbR  
  28 1401 材料采购 procurement of materials M?@p N<|  
  29 1402 在途物资 materials in transit ;=;JfNnbm  
  30 1403 原材料 raw materials AXW!]=?X  
  32 1406 库存商品 commodity stocks Q:o 7G|C  
  33 1407 发出商品 goods in transit 1/iE`Si  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles zVaCXNcbo  
  42 1461 存货跌价准备 reserve against stock price declining R UXCq`)"<  
  43 1501 待摊费用 fees to be apportioned *HlDS22  
  45 1521 持有至到期投资 hold investment due j}WByaZ&  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve eBcJm  
  47 1523 可供出售金融资产 financial assets available for sale GjQfi'vCk  
  48 1524 长期股权投资 long-term stock ownership investment "4 k-dj  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve t_c?Wp~tH  
  50 1526 投资性房地产 investment real eastate ?pwE0N^  
  51 1531 长期应收款 long-term account receivable `E>vG-9  
  52 1541 未实现融资收益 unrealized financing income !: us!s  
  54 1601 固定资产 permanent assets }T(z4P3  
  55 1602 累计折旧 accumulated depreciation SG'JE}jzO  
  56 1603 固定资产减值准备permanent assets reduction reserve 2{o10 eL  
  57 1604 在建工程 construction in process RU_L<Lpi  
  58 1605 工程物资 engineer material TQ'E5^  
  59 1606 固定资产清理 disposal of fixed assets {B{i(6C(  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing +_mr  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing }Ik1bkK  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture h)dRR_  
  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 IN!02`H  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture vDE |sT  
  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.;~`EW  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation |*\C{b  
  67 1701 无形资产 intangible assets ]Yz'8uts  
  68 1702 累计摊销 accumulated amortization =ApY9`  
  69 1703 无形资产减值准备 intangible assets reduction reserve u{C)qb5Pu  
  70 1711 商誉 business reputation \< 65??P  
  71 1801 长期待摊费用 long-term deferred expenses 'mV:@].le  
  72 1811 递延所得税资产 deferred income tax assets 6 =>G#  
  73 1901 待处理财产损溢 waiting assets profit and loss 2 P}bG>M  
  二、负债类 debt group pj|X]4?wdI  
  74 2001 短期借款 short-term loan -!dQ)UEP  
  81 2101 交易性金融负债 transaction financial liabilities %z)EO9vtr  
  83 2201 应付票据 notes payable |63Y >U"  
  84 2202 应付账款 account payable A3yi?y{[*  
  85 2205 预收账款 item received in advance |uUuF m  
  86 2211 应付职工薪酬 employee pay payable 9g@ NcJ]  
  87 2221 应交税费 tax payable buY D l  
  88 2231 应付股利 dividend payable 8hB.fau  
  89 2232 应付利息 interest payable u0]q`u/ T  
  90 2241 其他应付款 other account payable qgexb\x\4  
  97 2401 预提费用 withholding expenses >oY^Gx  
  98 2411 预计负债 estimated liabilities o# {#r@,i  
  99 2501 递延收益 deferred income {ymb\$f  
  100 2601 长期借款 money borrowed for long term H1T~u{8j}  
  101 2602 长期债券 long-term bond K51fC4'{  
  106 2801 长期应付款 long-term account payable YFvgz.>QE  
  107 2802 未确认融资费用 unacknowledged financial charges _*`q(dYcf  
  108 2811 专项应付款 special accounts payable x0G>ktWq<  
  109 2901 递延所得税负债 deferred income tax liabilities JDhwN<0R  
  三、共同类 Xb<)LHA~3  
  112 3101 衍生工具 derivative tool  1N.tQ^  
  113 3201 套期工具 arbitrage tool 4#2 ,Y!  
  114 3202 被套期项目 arbitrage project 8+(c1  
  四、所有者权益类 E fSMFPM  
  115 4001 实收资本 paid-up capital Qj!d^8  
  116 4002 资本公积 contributed surplus :ICr\FY$  
  117 4101 盈余公积 earned surplus l1RlYl5   
  119 4103 本年利润 profit for the current year AM/lbMr  
  120 4104 利润分配 allocation of profits `A{'s %$?!  
  121 4201 库存股 treasury stock CWMlZ VG  
  五、成本类 viV-e$s`.  
  122 5001 生产成本 production cost Pd],}/ZG-  
  123 5101 制造费用 cost of production eT\p-4b  
  124 5201 劳务成本 service cost `7_n}8NVC  
  125 5301 研发支出 research and development expenditures 7}07Pit  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor k2uBaj]  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor -W^2*w   
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ca}S{"  
  六、损益类 )"~=7)~<^  
  129 6001 主营业务收入 main business income Wa/geQE1<  
  130 6011 利息收入 金融共用​ interest income financial sharing 6jtTT%>y  
  135 6051 其他业务收入 other business income  >fwlg-  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance GfNWP  
  137 6101 公允价值变动损益 sound value flexible loss and profit *NjMb{[ZQ  
  138 6111 投资收益 income on investment u]#8 $M2  
  142 6301 营业外收入 nonrevenue receipt ZjavD^ky  
  143 6401 主营业务成本 main business cost p[gAZ9  
  144 6402 其他业务支出 other business expense cJV!> 0ua  
  145 6405 营业税金及附加 business tariff and annex -;S3|  
  146 6411 利息支出 金融共用 interest expense financial sharing f>4+,@G   
  155 6601 销售费用 marketing cost -W6V,+of  
  156 6602 管理费用 managing cost 5W5pRd>Q  
  157 6603 财务费用 financial cost o HRbAE^  
  158 6604 勘探费用 exploration expense {5.?'vMp  
  159 6701 资产减值损失 loss from asset devaluation lmp R>@o"  
  160 6711 营业外支出 nonoperating expense dcR6KG8  
  161 6801 所得税 income tax 3]7ipwF2q  
  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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