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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
:GN)7|:  
  一、资产类 #gxRTx  
  1 1001 库存现金 cash on hand F7k4C2r  
  2 1002 银行存款 bank deposit 0z#l0-NdQ  
  5 1015 其他货币资金 other monetary capital @qg0u#k5  
  9 1101 交易性金融资产 transaction monetary assets ,\|n=T,  
  11 1121 应收票据 notes receivable NTv#{7q  
  12 1122 应收账款 Account receivable d_4n0Kh0  
  13 1123 预付账款 account prepaid qg_>`Bv"a  
  14 1131 应收股利 dividend receivable V/ QTYy1  
  15 1132 应收利息 accrued interest receivable [i,5>YIk  
  21 1231 其他应收款 accounts receivable-others U p]VU9z  
  22 1241 坏账准备 had debts reserve wZ (uq?3S`  
  28 1401 材料采购 procurement of materials NTpz)R  
  29 1402 在途物资 materials in transit y>)mSl@1y  
  30 1403 原材料 raw materials [15hci+-  
  32 1406 库存商品 commodity stocks kw*Cr/'*  
  33 1407 发出商品 goods in transit w]]x[D]L  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles !Szgph"ul  
  42 1461 存货跌价准备 reserve against stock price declining M]8eW  
  43 1501 待摊费用 fees to be apportioned EvGUj$  
  45 1521 持有至到期投资 hold investment due 1CF 7  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve @&a m!+z  
  47 1523 可供出售金融资产 financial assets available for sale |Oj,S|Z:  
  48 1524 长期股权投资 long-term stock ownership investment BDB zc5Q(  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ;-<<1Jz/2  
  50 1526 投资性房地产 investment real eastate T }8r;<P6  
  51 1531 长期应收款 long-term account receivable n@ yd{Rc  
  52 1541 未实现融资收益 unrealized financing income 2vW,.]95M  
  54 1601 固定资产 permanent assets @=aq&gb  
  55 1602 累计折旧 accumulated depreciation 37ri b  
  56 1603 固定资产减值准备permanent assets reduction reserve e>)}_b  
  57 1604 在建工程 construction in process i?P]}JENM  
  58 1605 工程物资 engineer material { V =:O  
  59 1606 固定资产清理 disposal of fixed assets ?j^?@%f0  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing gZ79u  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing K|Ij71  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture eAenkUBz6,  
  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 4`^TC[  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture FZ}C;yUPD  
  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 lHj7O &+  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation a3E*%G  
  67 1701 无形资产 intangible assets $[^ KCNB  
  68 1702 累计摊销 accumulated amortization Eb{4.17b  
  69 1703 无形资产减值准备 intangible assets reduction reserve $48[!QE  
  70 1711 商誉 business reputation [{.\UkV@  
  71 1801 长期待摊费用 long-term deferred expenses o^.s!C% j  
  72 1811 递延所得税资产 deferred income tax assets 'Rar>oU  
  73 1901 待处理财产损溢 waiting assets profit and loss FdK R{dX}  
  二、负债类 debt group ggYIq*4  
  74 2001 短期借款 short-term loan #L1yL<'  
  81 2101 交易性金融负债 transaction financial liabilities 5]2!B b6>  
  83 2201 应付票据 notes payable .Q6{$Y%l   
  84 2202 应付账款 account payable y(p: )Iv  
  85 2205 预收账款 item received in advance H 29 _ /  
  86 2211 应付职工薪酬 employee pay payable Tl0+Bq  
  87 2221 应交税费 tax payable tg m{gR  
  88 2231 应付股利 dividend payable 7UEy L }N  
  89 2232 应付利息 interest payable brhJ&|QDE  
  90 2241 其他应付款 other account payable [wpt[zG  
  97 2401 预提费用 withholding expenses Z!5m'yZO  
  98 2411 预计负债 estimated liabilities Zqe[2()  
  99 2501 递延收益 deferred income h.+,*9T\  
  100 2601 长期借款 money borrowed for long term KG./<"c  
  101 2602 长期债券 long-term bond |RbUmuj  
  106 2801 长期应付款 long-term account payable YJtOdgG|q  
  107 2802 未确认融资费用 unacknowledged financial charges g275{2G9  
  108 2811 专项应付款 special accounts payable fPuQ,J2=  
  109 2901 递延所得税负债 deferred income tax liabilities xBx?>nN  
  三、共同类 a!6OE"?QQ  
  112 3101 衍生工具 derivative tool CB7R{~ $  
  113 3201 套期工具 arbitrage tool .q& ]wu  
  114 3202 被套期项目 arbitrage project A<G ;  
  四、所有者权益类 P$#}-15?|_  
  115 4001 实收资本 paid-up capital Yhv`IV-s  
  116 4002 资本公积 contributed surplus I$P7%}  
  117 4101 盈余公积 earned surplus  ]V[  
  119 4103 本年利润 profit for the current year 3 T#3<gqM[  
  120 4104 利润分配 allocation of profits >!ZyykAs  
  121 4201 库存股 treasury stock "r `6c 0Z  
  五、成本类 ~'YSVx& )  
  122 5001 生产成本 production cost ? wiq 3f6  
  123 5101 制造费用 cost of production \=: g$_l  
  124 5201 劳务成本 service cost qm&53  
  125 5301 研发支出 research and development expenditures Q,LWZw~"  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor qcoZ2VJ hh  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor z%-"' Y]  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor /U Rj$ |  
  六、损益类 sC*E;7gT,  
  129 6001 主营业务收入 main business income cH8H)55F  
  130 6011 利息收入 金融共用​ interest income financial sharing @X / =.  
  135 6051 其他业务收入 other business income UqQZ A0e  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance <P)%Ms  
  137 6101 公允价值变动损益 sound value flexible loss and profit K {N;k-  
  138 6111 投资收益 income on investment LSOwa  
  142 6301 营业外收入 nonrevenue receipt OsuSx^}  
  143 6401 主营业务成本 main business cost 6b 5{  
  144 6402 其他业务支出 other business expense } jy7,+  
  145 6405 营业税金及附加 business tariff and annex Z-r0 D  
  146 6411 利息支出 金融共用 interest expense financial sharing !QzMeN;D  
  155 6601 销售费用 marketing cost dL Py%q  
  156 6602 管理费用 managing cost kJ:5msKwC  
  157 6603 财务费用 financial cost E52:c]<'m  
  158 6604 勘探费用 exploration expense 9<#R;eIsv  
  159 6701 资产减值损失 loss from asset devaluation ?Pf ,5=*B  
  160 6711 营业外支出 nonoperating expense ^|axtVhMO  
  161 6801 所得税 income tax ZkG##Jp\>  
  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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