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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 8i?Hh?Mf}  
  1 1001 库存现金 cash on hand $VgazUH% =  
  2 1002 银行存款 bank deposit  ,xhB  
  5 1015 其他货币资金 other monetary capital jO5R 0^w  
  9 1101 交易性金融资产 transaction monetary assets $$GmundqB  
  11 1121 应收票据 notes receivable =xf7lN'  
  12 1122 应收账款 Account receivable EId_1F;V^  
  13 1123 预付账款 account prepaid o 5;V=8T;  
  14 1131 应收股利 dividend receivable -nsI5\]  
  15 1132 应收利息 accrued interest receivable z}gfH|  
  21 1231 其他应收款 accounts receivable-others Q*GJ REC  
  22 1241 坏账准备 had debts reserve eG F{.]  
  28 1401 材料采购 procurement of materials kN'.e*  
  29 1402 在途物资 materials in transit A/xo'G  
  30 1403 原材料 raw materials Q r n^T  
  32 1406 库存商品 commodity stocks O=A(x m#  
  33 1407 发出商品 goods in transit p%?VW  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles v[}g+3a  
  42 1461 存货跌价准备 reserve against stock price declining --t5jSS44  
  43 1501 待摊费用 fees to be apportioned Gl@-RLo  
  45 1521 持有至到期投资 hold investment due /8s+eHn&%  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve P p]Ygt'u  
  47 1523 可供出售金融资产 financial assets available for sale c}l?x \/  
  48 1524 长期股权投资 long-term stock ownership investment =Y-ZI  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve .&Q'aOg  
  50 1526 投资性房地产 investment real eastate k`u:Cz#aB  
  51 1531 长期应收款 long-term account receivable bVbh| AA  
  52 1541 未实现融资收益 unrealized financing income Wu\szI"  
  54 1601 固定资产 permanent assets |Nfi y  
  55 1602 累计折旧 accumulated depreciation en1NFP  
  56 1603 固定资产减值准备permanent assets reduction reserve ivi,/~L  
  57 1604 在建工程 construction in process \{Yi7V Xv  
  58 1605 工程物资 engineer material E7c!KJ2  
  59 1606 固定资产清理 disposal of fixed assets tt%lDr1 A)  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing iW\Q>~0#_  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 2rG;j52))a  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture %^){)#6w  
  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 <"SOH; w  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture b5Sgf'B^  
  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 {dk%j~w8  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation Hyj<Fqr!.  
  67 1701 无形资产 intangible assets -9(9LU2  
  68 1702 累计摊销 accumulated amortization qa!3lb_'M  
  69 1703 无形资产减值准备 intangible assets reduction reserve YR\pt8(z?  
  70 1711 商誉 business reputation );~JyoDo  
  71 1801 长期待摊费用 long-term deferred expenses QsN%a>t  
  72 1811 递延所得税资产 deferred income tax assets RqenPM k  
  73 1901 待处理财产损溢 waiting assets profit and loss ar#Xe;T!  
  二、负债类 debt group = MP?aH [  
  74 2001 短期借款 short-term loan Js706  
  81 2101 交易性金融负债 transaction financial liabilities c8"9Lv  
  83 2201 应付票据 notes payable i!U,q V1  
  84 2202 应付账款 account payable 3<L>BakD  
  85 2205 预收账款 item received in advance ~dpU D F  
  86 2211 应付职工薪酬 employee pay payable .dM|J'`g  
  87 2221 应交税费 tax payable uv}?8$<\  
  88 2231 应付股利 dividend payable 6(FkcC$G  
  89 2232 应付利息 interest payable ZtFOIb*  
  90 2241 其他应付款 other account payable  IeZgF>  
  97 2401 预提费用 withholding expenses %xH2jf  
  98 2411 预计负债 estimated liabilities <NVSF6`  
  99 2501 递延收益 deferred income a#_=c>h;  
  100 2601 长期借款 money borrowed for long term )uJu.foE  
  101 2602 长期债券 long-term bond ]l~TI8gC  
  106 2801 长期应付款 long-term account payable O6gl[aZN  
  107 2802 未确认融资费用 unacknowledged financial charges Z^'i16  
  108 2811 专项应付款 special accounts payable wk'12r6=(-  
  109 2901 递延所得税负债 deferred income tax liabilities , '_y@9?I  
  三、共同类 |v[0(  
  112 3101 衍生工具 derivative tool M zWVsV  
  113 3201 套期工具 arbitrage tool :|P[u+v  
  114 3202 被套期项目 arbitrage project ! qF U  
  四、所有者权益类 X,Q'Xe /  
  115 4001 实收资本 paid-up capital (#t"u`_Ee  
  116 4002 资本公积 contributed surplus $}*bZ~  
  117 4101 盈余公积 earned surplus u3Qm"?$`  
  119 4103 本年利润 profit for the current year ST * \Q  
  120 4104 利润分配 allocation of profits 42{\u08Z  
  121 4201 库存股 treasury stock C(Bh<c0@  
  五、成本类 7 B<  
  122 5001 生产成本 production cost oQ=v:P]  
  123 5101 制造费用 cost of production Wvg+5Q  
  124 5201 劳务成本 service cost -!~ T$}/F  
  125 5301 研发支出 research and development expenditures DF>LN%a~  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor bJ$6[H-:  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor p;P"mp\'  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor _(R1En1  
  六、损益类 ^>3q@,C]c  
  129 6001 主营业务收入 main business income orGkS<P  
  130 6011 利息收入 金融共用​ interest income financial sharing ks}J ke>  
  135 6051 其他业务收入 other business income R;6$lO8C&  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance PGE|){ <  
  137 6101 公允价值变动损益 sound value flexible loss and profit ? _>L<Y  
  138 6111 投资收益 income on investment WaaF;| ,(  
  142 6301 营业外收入 nonrevenue receipt R[%ZyQ_  
  143 6401 主营业务成本 main business cost dE`a1H%  
  144 6402 其他业务支出 other business expense 42Qfv%*c  
  145 6405 营业税金及附加 business tariff and annex gHB*u!w7Z  
  146 6411 利息支出 金融共用 interest expense financial sharing gE_i#=bw  
  155 6601 销售费用 marketing cost 19r4J(pV  
  156 6602 管理费用 managing cost Q^|ZoJS  
  157 6603 财务费用 financial cost !sJ*0  
  158 6604 勘探费用 exploration expense H;eGBVi  
  159 6701 资产减值损失 loss from asset devaluation ^~iFG+g5  
  160 6711 营业外支出 nonoperating expense \Y4>_Mk  
  161 6801 所得税 income tax x+=Ko  
  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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