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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 #;2kN &  
  1 1001 库存现金 cash on hand r*7J#M /  
  2 1002 银行存款 bank deposit IFSIQ q  
  5 1015 其他货币资金 other monetary capital gd)VL}k  
  9 1101 交易性金融资产 transaction monetary assets d.snD)X  
  11 1121 应收票据 notes receivable <95*z @  
  12 1122 应收账款 Account receivable 9dg+@FS}=  
  13 1123 预付账款 account prepaid UuJ gB)  
  14 1131 应收股利 dividend receivable R<T5lkJ\/  
  15 1132 应收利息 accrued interest receivable k%RQf0`T  
  21 1231 其他应收款 accounts receivable-others Zf)<)o*  
  22 1241 坏账准备 had debts reserve <t*3w  
  28 1401 材料采购 procurement of materials s 4 Uk5<  
  29 1402 在途物资 materials in transit CwF=@:*d  
  30 1403 原材料 raw materials :2L-Nf  
  32 1406 库存商品 commodity stocks e ~G IUwJ  
  33 1407 发出商品 goods in transit En+`ZcA\z  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles !&8B8jHqA  
  42 1461 存货跌价准备 reserve against stock price declining n%dh|j2u  
  43 1501 待摊费用 fees to be apportioned &53LJlL Co  
  45 1521 持有至到期投资 hold investment due 9@(V !G  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve pr"q-S>E  
  47 1523 可供出售金融资产 financial assets available for sale e58tf3  
  48 1524 长期股权投资 long-term stock ownership investment ( Q k*B  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve uoY]@.  
  50 1526 投资性房地产 investment real eastate ~:A=o?V2  
  51 1531 长期应收款 long-term account receivable e=6C0fr  
  52 1541 未实现融资收益 unrealized financing income B?XqH_=0L  
  54 1601 固定资产 permanent assets -1F+,+m  
  55 1602 累计折旧 accumulated depreciation or F8 %  
  56 1603 固定资产减值准备permanent assets reduction reserve dqL)q3  
  57 1604 在建工程 construction in process M-f; ,>  
  58 1605 工程物资 engineer material ~ Q;qRx  
  59 1606 固定资产清理 disposal of fixed assets k8sjW!2  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ma2-66M~j  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ^^*dHWHn<  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture C'z}jM`g  
  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 r/ LgmVRn  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ;x=0+0JD  
  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 " IdN*K  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation \R#OJ=F  
  67 1701 无形资产 intangible assets P_c9v/  
  68 1702 累计摊销 accumulated amortization H|!|fo-Tx  
  69 1703 无形资产减值准备 intangible assets reduction reserve DmpD`^?-L  
  70 1711 商誉 business reputation x_KJCU  
  71 1801 长期待摊费用 long-term deferred expenses >]8H@. \  
  72 1811 递延所得税资产 deferred income tax assets l:VcV  
  73 1901 待处理财产损溢 waiting assets profit and loss jTz~ V&^  
  二、负债类 debt group z/S}z4o/  
  74 2001 短期借款 short-term loan 8DJoQl9  
  81 2101 交易性金融负债 transaction financial liabilities dxeLu  
  83 2201 应付票据 notes payable #ruL+- 8!<  
  84 2202 应付账款 account payable czp}-{4X  
  85 2205 预收账款 item received in advance sZP A(N?  
  86 2211 应付职工薪酬 employee pay payable ^{fA:N=  
  87 2221 应交税费 tax payable |lf,3/*jDB  
  88 2231 应付股利 dividend payable ^b`aO$  
  89 2232 应付利息 interest payable U> 1voc  
  90 2241 其他应付款 other account payable sq'bo8r  
  97 2401 预提费用 withholding expenses ??`z W  
  98 2411 预计负债 estimated liabilities ]EPFyVt~3  
  99 2501 递延收益 deferred income 0=KyupwXC  
  100 2601 长期借款 money borrowed for long term kC-OZVoO  
  101 2602 长期债券 long-term bond v|u[BmA)*k  
  106 2801 长期应付款 long-term account payable Wi{ jC?2Q  
  107 2802 未确认融资费用 unacknowledged financial charges ]PjJy/vkjj  
  108 2811 专项应付款 special accounts payable rjW\tuZI  
  109 2901 递延所得税负债 deferred income tax liabilities 3It9|Y"6[  
  三、共同类 OuF%!~V   
  112 3101 衍生工具 derivative tool a{7'qmN1  
  113 3201 套期工具 arbitrage tool S6Fn(%T+9  
  114 3202 被套期项目 arbitrage project pbePxOG  
  四、所有者权益类 ?Q%X,!~ \:  
  115 4001 实收资本 paid-up capital }0~4Z )?e3  
  116 4002 资本公积 contributed surplus le J\  
  117 4101 盈余公积 earned surplus S+&Bf ~~D  
  119 4103 本年利润 profit for the current year z#elwL6  
  120 4104 利润分配 allocation of profits |.Y}2>{  
  121 4201 库存股 treasury stock w0L+Sj db  
  五、成本类 aqzIMOAf  
  122 5001 生产成本 production cost u3ns-e  
  123 5101 制造费用 cost of production wm/=]*jpK  
  124 5201 劳务成本 service cost ?#P@N4Uw}y  
  125 5301 研发支出 research and development expenditures R<n'v.~"A  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ?B~S4:9  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor s xp>9&  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 3=~0m  
  六、损益类 i@p0Jnh|  
  129 6001 主营业务收入 main business income hMvLx>q3)  
  130 6011 利息收入 金融共用​ interest income financial sharing wXnluE  
  135 6051 其他业务收入 other business income m3i+b  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ||t"}Y  
  137 6101 公允价值变动损益 sound value flexible loss and profit ^6(Nu|6\@  
  138 6111 投资收益 income on investment of k@.TmO  
  142 6301 营业外收入 nonrevenue receipt %^CoWbU  
  143 6401 主营业务成本 main business cost h#7p&F  
  144 6402 其他业务支出 other business expense U^.kp#x#  
  145 6405 营业税金及附加 business tariff and annex 2Ub!wee  
  146 6411 利息支出 金融共用 interest expense financial sharing OkaN VTB  
  155 6601 销售费用 marketing cost >Kjl>bq  
  156 6602 管理费用 managing cost HSsG0&'-Y  
  157 6603 财务费用 financial cost V*1hoC#  
  158 6604 勘探费用 exploration expense W2F*+M  
  159 6701 资产减值损失 loss from asset devaluation <@z!kl  
  160 6711 营业外支出 nonoperating expense .P^&sl*J  
  161 6801 所得税 income tax ^\ocH|D  
  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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