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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 -2; 6Pwmv  
  1 1001 库存现金 cash on hand Ku%tM7ad  
  2 1002 银行存款 bank deposit *V%"q|L8  
  5 1015 其他货币资金 other monetary capital y^,QM[&  
  9 1101 交易性金融资产 transaction monetary assets Hf @4p'  
  11 1121 应收票据 notes receivable }L)[>  
  12 1122 应收账款 Account receivable 4`,7 tj  
  13 1123 预付账款 account prepaid ^8;MY5Wbs  
  14 1131 应收股利 dividend receivable MzX&|wimb  
  15 1132 应收利息 accrued interest receivable y$\tqQ  
  21 1231 其他应收款 accounts receivable-others = V2Rq(jH  
  22 1241 坏账准备 had debts reserve KCW2 UyE]  
  28 1401 材料采购 procurement of materials !9WGZfK+0Y  
  29 1402 在途物资 materials in transit ,puoq {  
  30 1403 原材料 raw materials h@Ea5x  
  32 1406 库存商品 commodity stocks 1,%`vlYv  
  33 1407 发出商品 goods in transit Bd <0}  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles [9${4=Kq  
  42 1461 存货跌价准备 reserve against stock price declining Wu^Rv-xA  
  43 1501 待摊费用 fees to be apportioned Ig t*8px  
  45 1521 持有至到期投资 hold investment due s`_EkFw>Gl  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve a1~|?PCbY  
  47 1523 可供出售金融资产 financial assets available for sale  ce9P-}d  
  48 1524 长期股权投资 long-term stock ownership investment T2MC`s|`  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve tkT,M,]?9  
  50 1526 投资性房地产 investment real eastate Tj#S')s8  
  51 1531 长期应收款 long-term account receivable ~c35Y9-5  
  52 1541 未实现融资收益 unrealized financing income b^Z2Vf:k]  
  54 1601 固定资产 permanent assets JFVx&  
  55 1602 累计折旧 accumulated depreciation *,4rYb7I w  
  56 1603 固定资产减值准备permanent assets reduction reserve W|m(Jh[w]  
  57 1604 在建工程 construction in process Ku l<Q<  
  58 1605 工程物资 engineer material q* p  
  59 1606 固定资产清理 disposal of fixed assets =^rt?F4  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing J)>DsQ+Cj  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing "-$}GUK?Z  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture OUi;f_*[r  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture c$ !?4z_.  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture iHG VR  
  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 <E4(KE  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation Gu*y7I8  
  67 1701 无形资产 intangible assets 0[l}@K?  
  68 1702 累计摊销 accumulated amortization ^)~Smj^d  
  69 1703 无形资产减值准备 intangible assets reduction reserve x 4+WZYv3  
  70 1711 商誉 business reputation VGc*aQYa  
  71 1801 长期待摊费用 long-term deferred expenses q*UHzE:LI  
  72 1811 递延所得税资产 deferred income tax assets rJpr;QKf%  
  73 1901 待处理财产损溢 waiting assets profit and loss D<6$@ZJ  
  二、负债类 debt group E+lR&~mK=  
  74 2001 短期借款 short-term loan dn#I,xa`  
  81 2101 交易性金融负债 transaction financial liabilities g:M;S"U3*Y  
  83 2201 应付票据 notes payable R^.PKT2E  
  84 2202 应付账款 account payable l&ueD& *4&  
  85 2205 预收账款 item received in advance ]&%KU)i?  
  86 2211 应付职工薪酬 employee pay payable ,2fi`9=\  
  87 2221 应交税费 tax payable Ojc Tu  
  88 2231 应付股利 dividend payable Iw`tb N L[  
  89 2232 应付利息 interest payable 6kH6"  
  90 2241 其他应付款 other account payable -`PziG l@<  
  97 2401 预提费用 withholding expenses ] zol?  
  98 2411 预计负债 estimated liabilities u2oS Ci  
  99 2501 递延收益 deferred income <R7{W"QTA)  
  100 2601 长期借款 money borrowed for long term 8OZj24*'DS  
  101 2602 长期债券 long-term bond $Q/@5f'T`9  
  106 2801 长期应付款 long-term account payable LS[o7!T(  
  107 2802 未确认融资费用 unacknowledged financial charges LL#REK|lm8  
  108 2811 专项应付款 special accounts payable l<+ [l$0#  
  109 2901 递延所得税负债 deferred income tax liabilities PY5&Fwjc  
  三、共同类 hI:.Qp`r  
  112 3101 衍生工具 derivative tool uvbVb"\"Yk  
  113 3201 套期工具 arbitrage tool Kz"3ba}KH  
  114 3202 被套期项目 arbitrage project UH!(`Z\C  
  四、所有者权益类 ['IH*gi  
  115 4001 实收资本 paid-up capital KV_/fa~Ry  
  116 4002 资本公积 contributed surplus [Arf!W-QG  
  117 4101 盈余公积 earned surplus ='h2z"}\Bn  
  119 4103 本年利润 profit for the current year eM<N?9s  
  120 4104 利润分配 allocation of profits >9{?&#]x  
  121 4201 库存股 treasury stock -{\(s=%  
  五、成本类 ,m=G9QcN  
  122 5001 生产成本 production cost L]kBY2c  
  123 5101 制造费用 cost of production *D?_,s  
  124 5201 劳务成本 service cost (bb!VVA  
  125 5301 研发支出 research and development expenditures vh a9,5_  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor <l<O2l  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor |8k1Bap`z  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor l(Rn=?  
  六、损益类 4-y K!LR  
  129 6001 主营业务收入 main business income Z~J]I|R:  
  130 6011 利息收入 金融共用​ interest income financial sharing hTtn /j  
  135 6051 其他业务收入 other business income ai_ve[A  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance RsZj  
  137 6101 公允价值变动损益 sound value flexible loss and profit FH=2, "A  
  138 6111 投资收益 income on investment KW .4 9  
  142 6301 营业外收入 nonrevenue receipt aJ+V]WmA  
  143 6401 主营业务成本 main business cost {XOl &  
  144 6402 其他业务支出 other business expense 9hA`I tS  
  145 6405 营业税金及附加 business tariff and annex 1"H;Tr|  
  146 6411 利息支出 金融共用 interest expense financial sharing }p~2lOI  
  155 6601 销售费用 marketing cost Ek L2 nI  
  156 6602 管理费用 managing cost %+~\I\)1  
  157 6603 财务费用 financial cost ]=~dyi  
  158 6604 勘探费用 exploration expense fQfn7FaW_\  
  159 6701 资产减值损失 loss from asset devaluation .TGw+E1k  
  160 6711 营业外支出 nonoperating expense }^&S^N 7  
  161 6801 所得税 income tax $:~;U xh=  
  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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