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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 P&6hk6#  
  1 1001 库存现金 cash on hand :o2^?k8k&#  
  2 1002 银行存款 bank deposit  4E"OD+  
  5 1015 其他货币资金 other monetary capital I: j!A  
  9 1101 交易性金融资产 transaction monetary assets L`iC?<}  
  11 1121 应收票据 notes receivable dg(fD>+  
  12 1122 应收账款 Account receivable "OdR"M(G\  
  13 1123 预付账款 account prepaid 2r 0u[  
  14 1131 应收股利 dividend receivable UNoNsmP  
  15 1132 应收利息 accrued interest receivable RyAss0Sm^  
  21 1231 其他应收款 accounts receivable-others ZysZS%  
  22 1241 坏账准备 had debts reserve Boi?Bt  
  28 1401 材料采购 procurement of materials |aaoi4OJ  
  29 1402 在途物资 materials in transit 2 c%*u {=:  
  30 1403 原材料 raw materials Vm3e6Y,K  
  32 1406 库存商品 commodity stocks ``Yw-|&:Ae  
  33 1407 发出商品 goods in transit }@ +{;"  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ~_;x o?@ba  
  42 1461 存货跌价准备 reserve against stock price declining yjq~O~  
  43 1501 待摊费用 fees to be apportioned !awsQ!e|  
  45 1521 持有至到期投资 hold investment due !BQ:R(w  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve sz7|2OV"  
  47 1523 可供出售金融资产 financial assets available for sale +!'rw D  
  48 1524 长期股权投资 long-term stock ownership investment &*w)/W  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 6wmMg i_m  
  50 1526 投资性房地产 investment real eastate hYj!*P)uV  
  51 1531 长期应收款 long-term account receivable *irYSTA$  
  52 1541 未实现融资收益 unrealized financing income Sz"rp9x+  
  54 1601 固定资产 permanent assets Ah|,`0dw  
  55 1602 累计折旧 accumulated depreciation ]jkaOj  
  56 1603 固定资产减值准备permanent assets reduction reserve <<ze84 E  
  57 1604 在建工程 construction in process ne~=^IRB  
  58 1605 工程物资 engineer material bPe|/wp  
  59 1606 固定资产清理 disposal of fixed assets ^hMJNy&R  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing pOe"S  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing m$w'`[H  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 2a\?Q|1C  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 3T<aGW1  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture l9zkx'xt.-  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation *h H\H  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 03{ pxI  
  67 1701 无形资产 intangible assets +O2z&a;q  
  68 1702 累计摊销 accumulated amortization e*zt;SR  
  69 1703 无形资产减值准备 intangible assets reduction reserve L^7"I 4=(D  
  70 1711 商誉 business reputation IKm_YQ$XOy  
  71 1801 长期待摊费用 long-term deferred expenses ]P5|V4FXo  
  72 1811 递延所得税资产 deferred income tax assets 7Zf * T  
  73 1901 待处理财产损溢 waiting assets profit and loss 8 <~ E;:  
  二、负债类 debt group $;1TP|  
  74 2001 短期借款 short-term loan 3~r>G  
  81 2101 交易性金融负债 transaction financial liabilities i8kyYMPP  
  83 2201 应付票据 notes payable ?xb4y=P7  
  84 2202 应付账款 account payable npJyVh47  
  85 2205 预收账款 item received in advance E\X:VQ9  
  86 2211 应付职工薪酬 employee pay payable <z=d5g{n  
  87 2221 应交税费 tax payable F/QRgXV  
  88 2231 应付股利 dividend payable #cZ<[K q6  
  89 2232 应付利息 interest payable 0fpxr`  
  90 2241 其他应付款 other account payable a%fMf[Fu  
  97 2401 预提费用 withholding expenses yLDv/r  
  98 2411 预计负债 estimated liabilities {FrcpcrQa  
  99 2501 递延收益 deferred income Q#Vg5H4  
  100 2601 长期借款 money borrowed for long term Q96"^Hd  
  101 2602 长期债券 long-term bond JF+E.-fy$  
  106 2801 长期应付款 long-term account payable gXQ s)Eyv  
  107 2802 未确认融资费用 unacknowledged financial charges -/7[\S  
  108 2811 专项应付款 special accounts payable .[qm>j,  
  109 2901 递延所得税负债 deferred income tax liabilities \'BA}v &/  
  三、共同类 '0\v[f{K3G  
  112 3101 衍生工具 derivative tool t}!Y}D  
  113 3201 套期工具 arbitrage tool Rl%?c5U/$  
  114 3202 被套期项目 arbitrage project q0>@!1Wb  
  四、所有者权益类 a@ub%laL Z  
  115 4001 实收资本 paid-up capital #7Pnw.s3zz  
  116 4002 资本公积 contributed surplus _T{ "F  
  117 4101 盈余公积 earned surplus "6<L) 8  
  119 4103 本年利润 profit for the current year 9?IvSv}z  
  120 4104 利润分配 allocation of profits B F,8[|%#  
  121 4201 库存股 treasury stock %+{[%?xh  
  五、成本类 L2L=~/LG  
  122 5001 生产成本 production cost }1sFddGVt  
  123 5101 制造费用 cost of production *?-,=%,z/  
  124 5201 劳务成本 service cost 9Sy|:J0  
  125 5301 研发支出 research and development expenditures &.ilku/  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor bS!4vc1`2  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor a9"1a'  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor #ox &=MY  
  六、损益类 SFiK_;  
  129 6001 主营业务收入 main business income v95O)cC:W  
  130 6011 利息收入 金融共用​ interest income financial sharing GjfPba4>  
  135 6051 其他业务收入 other business income (:spA5  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance EJz?GM  
  137 6101 公允价值变动损益 sound value flexible loss and profit z :q9~  
  138 6111 投资收益 income on investment /4!.G#DLQ  
  142 6301 营业外收入 nonrevenue receipt ^tFbg+.  
  143 6401 主营业务成本 main business cost q9^6A90  
  144 6402 其他业务支出 other business expense 8q5 `A Gl  
  145 6405 营业税金及附加 business tariff and annex JSAbh\Mq6  
  146 6411 利息支出 金融共用 interest expense financial sharing 'T7=.Hq<4  
  155 6601 销售费用 marketing cost .EXe3!J)!  
  156 6602 管理费用 managing cost @uJ^k >B  
  157 6603 财务费用 financial cost fGz++;b<S  
  158 6604 勘探费用 exploration expense hYI0S7{G  
  159 6701 资产减值损失 loss from asset devaluation RM(MCle}  
  160 6711 营业外支出 nonoperating expense ?c;T4@mB  
  161 6801 所得税 income tax kW!`vQm~  
  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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