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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 xMAb=87_  
  1 1001 库存现金 cash on hand e=%6\&q  
  2 1002 银行存款 bank deposit =y kOh_M  
  5 1015 其他货币资金 other monetary capital Jf{ M[ z  
  9 1101 交易性金融资产 transaction monetary assets 3 JR1If  
  11 1121 应收票据 notes receivable wu2C!gyBo  
  12 1122 应收账款 Account receivable b R;Zc  
  13 1123 预付账款 account prepaid R1=ir# U|D  
  14 1131 应收股利 dividend receivable -d8||X[  
  15 1132 应收利息 accrued interest receivable U\\nSU  
  21 1231 其他应收款 accounts receivable-others } lzN)e  
  22 1241 坏账准备 had debts reserve 1KtPq,  
  28 1401 材料采购 procurement of materials p~xrl jP$  
  29 1402 在途物资 materials in transit WDdp(<  
  30 1403 原材料 raw materials j |tu|Q  
  32 1406 库存商品 commodity stocks "Nn+Zw43  
  33 1407 发出商品 goods in transit ,$qqHSd1M  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles |rbl sL2?Z  
  42 1461 存货跌价准备 reserve against stock price declining XN=Cq*3}  
  43 1501 待摊费用 fees to be apportioned FTg4i\Wp  
  45 1521 持有至到期投资 hold investment due 4JD 8w3u/  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve Iu -CXc  
  47 1523 可供出售金融资产 financial assets available for sale _\tGmME37  
  48 1524 长期股权投资 long-term stock ownership investment <.h\%&'U  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve J '^xDIZX  
  50 1526 投资性房地产 investment real eastate Twj?SV  
  51 1531 长期应收款 long-term account receivable d$G<g78D  
  52 1541 未实现融资收益 unrealized financing income #!FL X*,  
  54 1601 固定资产 permanent assets T"GuE[?a  
  55 1602 累计折旧 accumulated depreciation 0kD8wj%  
  56 1603 固定资产减值准备permanent assets reduction reserve OZ$"P<X_"  
  57 1604 在建工程 construction in process kH43 T  
  58 1605 工程物资 engineer material WSY&\8   
  59 1606 固定资产清理 disposal of fixed assets dLSnhZ  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing cc%O35o  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing |;-,(509  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture GD$jP?  
  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 ZQ^kS9N i  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture m7XJe[O  
  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 Qn7l-:`?  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ,Dz2cR6  
  67 1701 无形资产 intangible assets D k'EKT-  
  68 1702 累计摊销 accumulated amortization 0)8QOTeT  
  69 1703 无形资产减值准备 intangible assets reduction reserve |-zwl8E  
  70 1711 商誉 business reputation 4nhe *ip  
  71 1801 长期待摊费用 long-term deferred expenses )6?.; B  
  72 1811 递延所得税资产 deferred income tax assets m\lSBy6  
  73 1901 待处理财产损溢 waiting assets profit and loss :8_`T$8i4  
  二、负债类 debt group sQA{[l!aj  
  74 2001 短期借款 short-term loan p 0.?R  
  81 2101 交易性金融负债 transaction financial liabilities bmAgB}Ior  
  83 2201 应付票据 notes payable a.5s5g)8  
  84 2202 应付账款 account payable ~PNO|]8j  
  85 2205 预收账款 item received in advance X*~NE\  
  86 2211 应付职工薪酬 employee pay payable j}R4m h  
  87 2221 应交税费 tax payable I`%=&l[v_5  
  88 2231 应付股利 dividend payable Gc9^Z=  
  89 2232 应付利息 interest payable OvPy+I  
  90 2241 其他应付款 other account payable a{h(BI^~  
  97 2401 预提费用 withholding expenses 2`* %NJ  
  98 2411 预计负债 estimated liabilities g[;iVX^1&  
  99 2501 递延收益 deferred income &bJ98 Nxl  
  100 2601 长期借款 money borrowed for long term ~MY (6P  
  101 2602 长期债券 long-term bond LIH>IpamN  
  106 2801 长期应付款 long-term account payable 33kI#45s  
  107 2802 未确认融资费用 unacknowledged financial charges 4[3T%jA  
  108 2811 专项应付款 special accounts payable (nrrzOax  
  109 2901 递延所得税负债 deferred income tax liabilities ]tZ5XS  
  三、共同类 R7KQ-+Zb  
  112 3101 衍生工具 derivative tool  2H<?  
  113 3201 套期工具 arbitrage tool $U jSP  
  114 3202 被套期项目 arbitrage project $EJ*x$  
  四、所有者权益类 yj$S?B Ee  
  115 4001 实收资本 paid-up capital .Qh8I+Q%  
  116 4002 资本公积 contributed surplus LM'` U-/e$  
  117 4101 盈余公积 earned surplus g]xZ^M+  
  119 4103 本年利润 profit for the current year Ut-6!kAm  
  120 4104 利润分配 allocation of profits Jb-wvNJu  
  121 4201 库存股 treasury stock ud:?~?j&w  
  五、成本类 MatC2-aV1  
  122 5001 生产成本 production cost Wsz='@XvB  
  123 5101 制造费用 cost of production fnnwe2aso  
  124 5201 劳务成本 service cost f 5i`B*/  
  125 5301 研发支出 research and development expenditures z K8#gif@  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor @\l> <R9V  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Q]xW}5 /  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ~v>w%]  
  六、损益类 i`] M2Q   
  129 6001 主营业务收入 main business income >2syF{`j  
  130 6011 利息收入 金融共用​ interest income financial sharing ,H[AC}z2X  
  135 6051 其他业务收入 other business income R~*Y@_oD  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance M]` Q4\  
  137 6101 公允价值变动损益 sound value flexible loss and profit #>'1oC{  
  138 6111 投资收益 income on investment xdo{4XY^*W  
  142 6301 营业外收入 nonrevenue receipt _R(5?rG,  
  143 6401 主营业务成本 main business cost n'*Ljp  
  144 6402 其他业务支出 other business expense ^RWt  
  145 6405 营业税金及附加 business tariff and annex Mty]LMK  
  146 6411 利息支出 金融共用 interest expense financial sharing %y w*!A1  
  155 6601 销售费用 marketing cost ] |`gTD6  
  156 6602 管理费用 managing cost ?XOeMI  
  157 6603 财务费用 financial cost }2c}y7B,_  
  158 6604 勘探费用 exploration expense cn\& ;55v  
  159 6701 资产减值损失 loss from asset devaluation oh@r0`J]x  
  160 6711 营业外支出 nonoperating expense nnGA_7-t  
  161 6801 所得税 income tax 4}LF>_+=  
  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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