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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 2BGS$$pP  
  1 1001 库存现金 cash on hand &hSABtr}  
  2 1002 银行存款 bank deposit [#3*R_#8R  
  5 1015 其他货币资金 other monetary capital BPwn!ii|  
  9 1101 交易性金融资产 transaction monetary assets oZ!1^o3V  
  11 1121 应收票据 notes receivable HO`N]AMw  
  12 1122 应收账款 Account receivable d'okXCG  
  13 1123 预付账款 account prepaid kgl7l?|O  
  14 1131 应收股利 dividend receivable ^DQp9$la  
  15 1132 应收利息 accrued interest receivable nl\l7/}6  
  21 1231 其他应收款 accounts receivable-others !%lcn O  
  22 1241 坏账准备 had debts reserve K8?]&.!  
  28 1401 材料采购 procurement of materials |u@/,x/t  
  29 1402 在途物资 materials in transit })#SjFq<V  
  30 1403 原材料 raw materials w{$X :Z  
  32 1406 库存商品 commodity stocks <pXF$a:s  
  33 1407 发出商品 goods in transit 4owM;y  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles c2o.H!>  
  42 1461 存货跌价准备 reserve against stock price declining V:Lq>rs#  
  43 1501 待摊费用 fees to be apportioned h't! 1u  
  45 1521 持有至到期投资 hold investment due qrw"z iW  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve s-[v[w'E  
  47 1523 可供出售金融资产 financial assets available for sale ^F?}MY>  
  48 1524 长期股权投资 long-term stock ownership investment 1OOMqFn}L  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 6A ;,Ph2  
  50 1526 投资性房地产 investment real eastate c*~ /`lG  
  51 1531 长期应收款 long-term account receivable d7 W[.M$]  
  52 1541 未实现融资收益 unrealized financing income |Vj@;+/j  
  54 1601 固定资产 permanent assets v|K'M,E  
  55 1602 累计折旧 accumulated depreciation dJ|/.J$d  
  56 1603 固定资产减值准备permanent assets reduction reserve .G~Y`0  
  57 1604 在建工程 construction in process Jjr&+Q^3Tu  
  58 1605 工程物资 engineer material a:V2(nY  
  59 1606 固定资产清理 disposal of fixed assets !^FR a{b  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Zai:?%^  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 4Y/kf%]]A  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ~B704i  
  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 Mcfqo0T-  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture }9FAM@x1K&  
  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  D_D76  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation `m_ ('N  
  67 1701 无形资产 intangible assets &&s3>D^Ta  
  68 1702 累计摊销 accumulated amortization M. o}?  
  69 1703 无形资产减值准备 intangible assets reduction reserve 6dlV:f_\y  
  70 1711 商誉 business reputation x Rp;y*  
  71 1801 长期待摊费用 long-term deferred expenses B_3:.1>"BM  
  72 1811 递延所得税资产 deferred income tax assets DKnlbl1^?  
  73 1901 待处理财产损溢 waiting assets profit and loss M}Obvl  
  二、负债类 debt group 7+2DsZ^6MW  
  74 2001 短期借款 short-term loan M!D&a)\  
  81 2101 交易性金融负债 transaction financial liabilities N7l`-y  
  83 2201 应付票据 notes payable  rFLm!J]  
  84 2202 应付账款 account payable z^z,_?q;  
  85 2205 预收账款 item received in advance S@^o=B]]  
  86 2211 应付职工薪酬 employee pay payable cqSo%a2  
  87 2221 应交税费 tax payable $eU oFa5A  
  88 2231 应付股利 dividend payable ar[I| Q_  
  89 2232 应付利息 interest payable \&jmSa=]l  
  90 2241 其他应付款 other account payable p2I9t|  
  97 2401 预提费用 withholding expenses ,3P@5Ef  
  98 2411 预计负债 estimated liabilities |J^}BXW'^)  
  99 2501 递延收益 deferred income e{6I-5`|,#  
  100 2601 长期借款 money borrowed for long term .kf FaK  
  101 2602 长期债券 long-term bond =&,<Co1hF  
  106 2801 长期应付款 long-term account payable fP>~ @^  
  107 2802 未确认融资费用 unacknowledged financial charges ,u@Vi0  
  108 2811 专项应付款 special accounts payable AQU^7O  
  109 2901 递延所得税负债 deferred income tax liabilities AbA_s I<;  
  三、共同类 P ?A:0a  
  112 3101 衍生工具 derivative tool (Z |Nz*<  
  113 3201 套期工具 arbitrage tool `iZ){JfAH  
  114 3202 被套期项目 arbitrage project 4 >`2vb  
  四、所有者权益类 `"s*'P398  
  115 4001 实收资本 paid-up capital 7 /7,55  
  116 4002 资本公积 contributed surplus 7) zF8V  
  117 4101 盈余公积 earned surplus m3']/}xHO  
  119 4103 本年利润 profit for the current year sBq6,Iu  
  120 4104 利润分配 allocation of profits O]cuJp  
  121 4201 库存股 treasury stock /BQB7vL  
  五、成本类 rUxjm\  
  122 5001 生产成本 production cost $GJuS^@%  
  123 5101 制造费用 cost of production DOB#PI [/  
  124 5201 劳务成本 service cost #]5A|-O^  
  125 5301 研发支出 research and development expenditures {^*K@c  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Yj{-|2YzL  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 8:gUo8  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor I(Gl8F\c~  
  六、损益类 ; nc3O{rU  
  129 6001 主营业务收入 main business income Hpj7EaMZ_  
  130 6011 利息收入 金融共用​ interest income financial sharing g 5@P  
  135 6051 其他业务收入 other business income iyJx~:  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance #gcv])to  
  137 6101 公允价值变动损益 sound value flexible loss and profit &G$K. q  
  138 6111 投资收益 income on investment y}*J_7-  
  142 6301 营业外收入 nonrevenue receipt G<W;HMj2  
  143 6401 主营业务成本 main business cost von<I  
  144 6402 其他业务支出 other business expense $, vX yZ  
  145 6405 营业税金及附加 business tariff and annex KJYcP72P  
  146 6411 利息支出 金融共用 interest expense financial sharing Rc2JgV  
  155 6601 销售费用 marketing cost TMw6 EM  
  156 6602 管理费用 managing cost ]9lR:V sw  
  157 6603 财务费用 financial cost 3k# h!Z  
  158 6604 勘探费用 exploration expense ^|UD&6 dx  
  159 6701 资产减值损失 loss from asset devaluation /*1p|c^  
  160 6711 营业外支出 nonoperating expense &B?*|M`)k  
  161 6801 所得税 income tax nw,XA0M3  
  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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