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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 >uq0}HB$a  
  1 1001 库存现金 cash on hand C12V_)~2  
  2 1002 银行存款 bank deposit Qr3!6  
  5 1015 其他货币资金 other monetary capital vn$=be 8l4  
  9 1101 交易性金融资产 transaction monetary assets }s<;YC  
  11 1121 应收票据 notes receivable i.)n#@M2  
  12 1122 应收账款 Account receivable "49dsKIOH  
  13 1123 预付账款 account prepaid O$m &!J  
  14 1131 应收股利 dividend receivable #\m.3!Hcr  
  15 1132 应收利息 accrued interest receivable m+s*Io{Ip  
  21 1231 其他应收款 accounts receivable-others \ Voly  
  22 1241 坏账准备 had debts reserve H8 ? Y{H  
  28 1401 材料采购 procurement of materials uZrp ^  
  29 1402 在途物资 materials in transit ^ IuhHP  
  30 1403 原材料 raw materials 8&"Jlz |  
  32 1406 库存商品 commodity stocks xlwf @XW  
  33 1407 发出商品 goods in transit zs I?X>4  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles jF}kV%E  
  42 1461 存货跌价准备 reserve against stock price declining 59l9_yFJ  
  43 1501 待摊费用 fees to be apportioned uE9,N$\L_  
  45 1521 持有至到期投资 hold investment due hZ e{Ri  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve |a#ikY _nd  
  47 1523 可供出售金融资产 financial assets available for sale ]7W!f 2@  
  48 1524 长期股权投资 long-term stock ownership investment @- |G_BZ  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve `j)56bR  
  50 1526 投资性房地产 investment real eastate S8/~'<out  
  51 1531 长期应收款 long-term account receivable "ckK{kS4~  
  52 1541 未实现融资收益 unrealized financing income ]9/A=p?J@  
  54 1601 固定资产 permanent assets L{F]uz_[x  
  55 1602 累计折旧 accumulated depreciation ]3I a>i  
  56 1603 固定资产减值准备permanent assets reduction reserve qQ3Q4R\  
  57 1604 在建工程 construction in process a"U3h[;$y  
  58 1605 工程物资 engineer material ;#v3C;  
  59 1606 固定资产清理 disposal of fixed assets s a o&  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing mL`8COA  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing +)q ,4+K%}  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture  IMqe(  
  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 HSG Ln906  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ,Owk;MV@  
  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 CA`V)XIsP  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation zc)nDyn  
  67 1701 无形资产 intangible assets ANw1P{9*  
  68 1702 累计摊销 accumulated amortization ^"?a)KC  
  69 1703 无形资产减值准备 intangible assets reduction reserve hui #<2{  
  70 1711 商誉 business reputation Sj(>G;  
  71 1801 长期待摊费用 long-term deferred expenses ^\O*e)#*  
  72 1811 递延所得税资产 deferred income tax assets > VIFQ\  
  73 1901 待处理财产损溢 waiting assets profit and loss }>BNdm"Er  
  二、负债类 debt group +CBN[/Z^i  
  74 2001 短期借款 short-term loan T2w4D !  
  81 2101 交易性金融负债 transaction financial liabilities ff.k1%wr^  
  83 2201 应付票据 notes payable er3~gm  
  84 2202 应付账款 account payable IL.bwt pQD  
  85 2205 预收账款 item received in advance i:jXh9+  
  86 2211 应付职工薪酬 employee pay payable \^ds e  
  87 2221 应交税费 tax payable ~%>i lWaHB  
  88 2231 应付股利 dividend payable 3R%JmLM+R9  
  89 2232 应付利息 interest payable v\?J=|S+  
  90 2241 其他应付款 other account payable GZrN,M  
  97 2401 预提费用 withholding expenses 1K@ieVc  
  98 2411 预计负债 estimated liabilities k0V]<#h87  
  99 2501 递延收益 deferred income 61kSCu  
  100 2601 长期借款 money borrowed for long term t`Z3*?UqI  
  101 2602 长期债券 long-term bond #btf|\D  
  106 2801 长期应付款 long-term account payable 2H9hN4N  
  107 2802 未确认融资费用 unacknowledged financial charges ^|Fy!kp  
  108 2811 专项应付款 special accounts payable us|H b  
  109 2901 递延所得税负债 deferred income tax liabilities BE@(| U  
  三、共同类 Ff/Ap&0+  
  112 3101 衍生工具 derivative tool Y3[KS;_fr9  
  113 3201 套期工具 arbitrage tool >>KI_$V  
  114 3202 被套期项目 arbitrage project ]h`*w  
  四、所有者权益类 56s%Qlgx  
  115 4001 实收资本 paid-up capital )YEAk@h@  
  116 4002 资本公积 contributed surplus nn:'<6"oV  
  117 4101 盈余公积 earned surplus uNuFD|aQ.  
  119 4103 本年利润 profit for the current year cb)7$S  
  120 4104 利润分配 allocation of profits m\jjj^f a  
  121 4201 库存股 treasury stock Ir>4-@  
  五、成本类 !zOj` lx  
  122 5001 生产成本 production cost [#@l sI  
  123 5101 制造费用 cost of production QjSWl,{ $D  
  124 5201 劳务成本 service cost s1cu5eCt  
  125 5301 研发支出 research and development expenditures 4pT^ *  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Psx"[2iZm  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor sNpA!!\PM  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ~3gaz Te9  
  六、损益类 /"La@M37  
  129 6001 主营业务收入 main business income BSHS)_xs  
  130 6011 利息收入 金融共用​ interest income financial sharing -( p%+`  
  135 6051 其他业务收入 other business income V^Z5i]zT  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance _p:n\9k  
  137 6101 公允价值变动损益 sound value flexible loss and profit |X>'W"Mn  
  138 6111 投资收益 income on investment S"G(_%  
  142 6301 营业外收入 nonrevenue receipt -|}?+W  
  143 6401 主营业务成本 main business cost dI%jR&.e;  
  144 6402 其他业务支出 other business expense jcj8w  
  145 6405 营业税金及附加 business tariff and annex n!Y_SPg   
  146 6411 利息支出 金融共用 interest expense financial sharing T<Xw[PEnP  
  155 6601 销售费用 marketing cost %eofG]VM<  
  156 6602 管理费用 managing cost %D#&RS  
  157 6603 财务费用 financial cost Ow>u!P!  
  158 6604 勘探费用 exploration expense !`Kg&t [&V  
  159 6701 资产减值损失 loss from asset devaluation 8 f~x\.  
  160 6711 营业外支出 nonoperating expense J2x}@p  
  161 6801 所得税 income tax r{r~!=u  
  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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