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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 #3$\Iu  
  1 1001 库存现金 cash on hand <eN_1NTH_  
  2 1002 银行存款 bank deposit @L/o\pvc  
  5 1015 其他货币资金 other monetary capital jN31hDg<z  
  9 1101 交易性金融资产 transaction monetary assets bWWXc[O2&(  
  11 1121 应收票据 notes receivable tZyo`[La  
  12 1122 应收账款 Account receivable  &;i "P  
  13 1123 预付账款 account prepaid kDvc" ,SD#  
  14 1131 应收股利 dividend receivable 5U`ZbG  
  15 1132 应收利息 accrued interest receivable t5B7I59  
  21 1231 其他应收款 accounts receivable-others <TGn=>u  
  22 1241 坏账准备 had debts reserve 6%,C_7j  
  28 1401 材料采购 procurement of materials ;U9J++\d<A  
  29 1402 在途物资 materials in transit tVuWVJ4M  
  30 1403 原材料 raw materials ;0rGiWC#  
  32 1406 库存商品 commodity stocks A4C+5R  
  33 1407 发出商品 goods in transit kIHDeo%K}  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ?BA]7M(,4  
  42 1461 存货跌价准备 reserve against stock price declining 1CU>L[W)  
  43 1501 待摊费用 fees to be apportioned U>Ld~cw  
  45 1521 持有至到期投资 hold investment due cH' iA.  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ncu`vYI.  
  47 1523 可供出售金融资产 financial assets available for sale Vd^g9  
  48 1524 长期股权投资 long-term stock ownership investment uvDzKMw~R  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ~Q {QM:k  
  50 1526 投资性房地产 investment real eastate 1 `^Rdi0  
  51 1531 长期应收款 long-term account receivable q6Rr.A  
  52 1541 未实现融资收益 unrealized financing income :Z`:nq.a  
  54 1601 固定资产 permanent assets o#) {1<0vg  
  55 1602 累计折旧 accumulated depreciation &Z(K6U#.  
  56 1603 固定资产减值准备permanent assets reduction reserve 6+r$t#  
  57 1604 在建工程 construction in process :NJ_n6E  
  58 1605 工程物资 engineer material ]]7 mlQ  
  59 1606 固定资产清理 disposal of fixed assets j',W 64  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 1b=lpw 1}  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing W} WI; cI  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture --;@ 2:lg{  
  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 `&\Q +W  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ]7-&V-Ct*  
  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 `:N# 'i  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation A-:O`RK  
  67 1701 无形资产 intangible assets +"9hWb5  
  68 1702 累计摊销 accumulated amortization (c0A.L)  
  69 1703 无形资产减值准备 intangible assets reduction reserve W3`>8v1?o  
  70 1711 商誉 business reputation 21k5I #U  
  71 1801 长期待摊费用 long-term deferred expenses ga?*DI8w  
  72 1811 递延所得税资产 deferred income tax assets /Mb"V5S(W  
  73 1901 待处理财产损溢 waiting assets profit and loss dJ"iEb|4  
  二、负债类 debt group I*9e]m"  
  74 2001 短期借款 short-term loan {U&.D [{&  
  81 2101 交易性金融负债 transaction financial liabilities rG,5[/l  
  83 2201 应付票据 notes payable Kw#so; e  
  84 2202 应付账款 account payable /cc\fw1+  
  85 2205 预收账款 item received in advance 2WUT/{:X  
  86 2211 应付职工薪酬 employee pay payable ss;R8:5  
  87 2221 应交税费 tax payable +`?Y?L^ J  
  88 2231 应付股利 dividend payable ge]STSM0n7  
  89 2232 应付利息 interest payable LC1 (Xb f  
  90 2241 其他应付款 other account payable ^vG8#A}]  
  97 2401 预提费用 withholding expenses 9UvXC)R1  
  98 2411 预计负债 estimated liabilities aF03a-qw<  
  99 2501 递延收益 deferred income jxYc2  
  100 2601 长期借款 money borrowed for long term M Zmb`%BZ  
  101 2602 长期债券 long-term bond zYl# 4O`=c  
  106 2801 长期应付款 long-term account payable n3J53| %v  
  107 2802 未确认融资费用 unacknowledged financial charges s -dLZ.9F  
  108 2811 专项应付款 special accounts payable JN7k2]{  
  109 2901 递延所得税负债 deferred income tax liabilities ?%H ):r  
  三、共同类 cQ9q;r`%  
  112 3101 衍生工具 derivative tool %YOndIS:  
  113 3201 套期工具 arbitrage tool ve&zcSeb  
  114 3202 被套期项目 arbitrage project ca+[0w@S  
  四、所有者权益类 ;WldHaZ9r  
  115 4001 实收资本 paid-up capital zt^48~ry  
  116 4002 资本公积 contributed surplus >E*$ E  
  117 4101 盈余公积 earned surplus ;5@  t[r  
  119 4103 本年利润 profit for the current year CbN!1E6).  
  120 4104 利润分配 allocation of profits WxF:~{  
  121 4201 库存股 treasury stock b(9FZ]7S  
  五、成本类 4H@Wc^K  
  122 5001 生产成本 production cost ;NNe!}C  
  123 5101 制造费用 cost of production :O5og[;b  
  124 5201 劳务成本 service cost {d?$m*YR3`  
  125 5301 研发支出 research and development expenditures mFHH515  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor jsNF#yE>  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor MxBTX4ES  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor t(="h6i  
  六、损益类 q%ow/!\;  
  129 6001 主营业务收入 main business income ([xo9FP;  
  130 6011 利息收入 金融共用​ interest income financial sharing (%`Q hH  
  135 6051 其他业务收入 other business income  ngGO0  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ?&Pg2] g<  
  137 6101 公允价值变动损益 sound value flexible loss and profit EM\'GW  
  138 6111 投资收益 income on investment I*VCpaA  
  142 6301 营业外收入 nonrevenue receipt E= `6-H{  
  143 6401 主营业务成本 main business cost LdB($4,  
  144 6402 其他业务支出 other business expense .Lfo)?zG  
  145 6405 营业税金及附加 business tariff and annex }.z&P'  
  146 6411 利息支出 金融共用 interest expense financial sharing ^Fn fJ :  
  155 6601 销售费用 marketing cost t='# |');  
  156 6602 管理费用 managing cost F]9nB3:W  
  157 6603 财务费用 financial cost Oh4AsOj@  
  158 6604 勘探费用 exploration expense $Y 7c  
  159 6701 资产减值损失 loss from asset devaluation ><=gV~7lx  
  160 6711 营业外支出 nonoperating expense /EG~sRvl}  
  161 6801 所得税 income tax <7Ae-!>x  
  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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