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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 S8OVG4-  
  1 1001 库存现金 cash on hand @6co\.bv  
  2 1002 银行存款 bank deposit v7(|K  
  5 1015 其他货币资金 other monetary capital 7F(F.ut  
  9 1101 交易性金融资产 transaction monetary assets n+qVT4o  
  11 1121 应收票据 notes receivable ING_:XpnJ  
  12 1122 应收账款 Account receivable ij(4)=  
  13 1123 预付账款 account prepaid $XQxWH|  
  14 1131 应收股利 dividend receivable j 3MciQ`  
  15 1132 应收利息 accrued interest receivable R5eB,FN  
  21 1231 其他应收款 accounts receivable-others x"8ey|@&,  
  22 1241 坏账准备 had debts reserve !e'0jf-~  
  28 1401 材料采购 procurement of materials 2rCY&8  
  29 1402 在途物资 materials in transit 0 BCGJFZ{  
  30 1403 原材料 raw materials B^_Chj*m  
  32 1406 库存商品 commodity stocks {* j^g6;  
  33 1407 发出商品 goods in transit 8M|)ojH  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles n<:d%&^n  
  42 1461 存货跌价准备 reserve against stock price declining Px#QZZ  
  43 1501 待摊费用 fees to be apportioned BO4 K#H7  
  45 1521 持有至到期投资 hold investment due NVJ&C]H6  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve Ejms)JK+  
  47 1523 可供出售金融资产 financial assets available for sale T]6c9_  
  48 1524 长期股权投资 long-term stock ownership investment |R;l5ZKvV  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve T5azYdzJy  
  50 1526 投资性房地产 investment real eastate ZJ9Jf2 c  
  51 1531 长期应收款 long-term account receivable e:J'&r& 1  
  52 1541 未实现融资收益 unrealized financing income 6 r.H8  
  54 1601 固定资产 permanent assets v0C;j (2zb  
  55 1602 累计折旧 accumulated depreciation <.WM-Z  
  56 1603 固定资产减值准备permanent assets reduction reserve PDt<lJU+X  
  57 1604 在建工程 construction in process f5aF6FBH  
  58 1605 工程物资 engineer material VS9]p o>=  
  59 1606 固定资产清理 disposal of fixed assets .ts0LDk0f  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 7<:Wq=e!r  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing rocB"0  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Pc(n@'m~  
  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 IE)"rTI)b  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture _@!QY   
  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 FKox0Jmh=  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation x_<bK$OU  
  67 1701 无形资产 intangible assets (9}eF)+O  
  68 1702 累计摊销 accumulated amortization 9$+^"ilk  
  69 1703 无形资产减值准备 intangible assets reduction reserve abo>_"9-  
  70 1711 商誉 business reputation @0z0m;8  
  71 1801 长期待摊费用 long-term deferred expenses nuSN)}b<Q  
  72 1811 递延所得税资产 deferred income tax assets Or+*q91j  
  73 1901 待处理财产损溢 waiting assets profit and loss $hkq>i \  
  二、负债类 debt group _u&>&,:q  
  74 2001 短期借款 short-term loan XE_ir Et  
  81 2101 交易性金融负债 transaction financial liabilities i2){xg~c  
  83 2201 应付票据 notes payable ))7LE|1l  
  84 2202 应付账款 account payable &v^!y=Bt  
  85 2205 预收账款 item received in advance S4cpQq.  
  86 2211 应付职工薪酬 employee pay payable r&}(9Cq&"y  
  87 2221 应交税费 tax payable E7Ibp79}N  
  88 2231 应付股利 dividend payable JD6aiI!Su  
  89 2232 应付利息 interest payable x_*%*H  
  90 2241 其他应付款 other account payable pzp,t(%j  
  97 2401 预提费用 withholding expenses ;{vwBDV!'  
  98 2411 预计负债 estimated liabilities 'E4AV58.  
  99 2501 递延收益 deferred income T~BA)![  
  100 2601 长期借款 money borrowed for long term Ve{n<{P  
  101 2602 长期债券 long-term bond ^Ye\u1n4  
  106 2801 长期应付款 long-term account payable 9\HR60V  
  107 2802 未确认融资费用 unacknowledged financial charges %$@1FlqX;  
  108 2811 专项应付款 special accounts payable lT2 4JhJ#  
  109 2901 递延所得税负债 deferred income tax liabilities X1+ wX`f  
  三、共同类 \(I0wEQo$  
  112 3101 衍生工具 derivative tool kv6Cp0uFg  
  113 3201 套期工具 arbitrage tool bS.s?a  
  114 3202 被套期项目 arbitrage project vCw<G6tD  
  四、所有者权益类 i AdGgK  
  115 4001 实收资本 paid-up capital U-i.(UyZ  
  116 4002 资本公积 contributed surplus m9in1RI%  
  117 4101 盈余公积 earned surplus zuSq+px L@  
  119 4103 本年利润 profit for the current year M=OCz gj  
  120 4104 利润分配 allocation of profits C{ EAmv'  
  121 4201 库存股 treasury stock K]c4"JJ  
  五、成本类 0RUi\X4HI  
  122 5001 生产成本 production cost ohUdGO[/  
  123 5101 制造费用 cost of production {_?rh,9q  
  124 5201 劳务成本 service cost bu>qsU3  
  125 5301 研发支出 research and development expenditures C|MQ $~5:w  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor zN#*G i'  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ^W~p..DF  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor n]Zk;%yL  
  六、损益类 e,>%Z@92(  
  129 6001 主营业务收入 main business income LxLy+yC#p  
  130 6011 利息收入 金融共用​ interest income financial sharing ?38lHn`FyQ  
  135 6051 其他业务收入 other business income c.A Yx I"  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance "wAf. =F  
  137 6101 公允价值变动损益 sound value flexible loss and profit M|q~6oM  
  138 6111 投资收益 income on investment *O,H5lwU  
  142 6301 营业外收入 nonrevenue receipt 41G5!=i  
  143 6401 主营业务成本 main business cost /kgeV4]zR  
  144 6402 其他业务支出 other business expense <3 TA>Dz  
  145 6405 营业税金及附加 business tariff and annex >-.e AvD  
  146 6411 利息支出 金融共用 interest expense financial sharing )KE [!ofD  
  155 6601 销售费用 marketing cost ~e `Bq>  
  156 6602 管理费用 managing cost $Az^Y0[D  
  157 6603 财务费用 financial cost |Os6V<u"  
  158 6604 勘探费用 exploration expense Z&Y=`GOI  
  159 6701 资产减值损失 loss from asset devaluation mMSh2B  
  160 6711 营业外支出 nonoperating expense (hB?  
  161 6801 所得税 income tax <F;v`h|+S  
  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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