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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 JR6r3W  
  1 1001 库存现金 cash on hand 709/'#- ^  
  2 1002 银行存款 bank deposit ri.}G  
  5 1015 其他货币资金 other monetary capital  T.d1?  
  9 1101 交易性金融资产 transaction monetary assets %lsRj)n  
  11 1121 应收票据 notes receivable /=5:@  
  12 1122 应收账款 Account receivable !ZxK+Xqx[  
  13 1123 预付账款 account prepaid >lPWji'4;  
  14 1131 应收股利 dividend receivable Y mvd3>_  
  15 1132 应收利息 accrued interest receivable a4d7;~tZ  
  21 1231 其他应收款 accounts receivable-others jD }G9=[$1  
  22 1241 坏账准备 had debts reserve P;8nC:zL  
  28 1401 材料采购 procurement of materials L(RI4d  
  29 1402 在途物资 materials in transit Ww=^P{q\  
  30 1403 原材料 raw materials 5aZbNV}-  
  32 1406 库存商品 commodity stocks LNNwy:_ !  
  33 1407 发出商品 goods in transit z] +&kNm  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles [?>\]  
  42 1461 存货跌价准备 reserve against stock price declining G0%},Q/  
  43 1501 待摊费用 fees to be apportioned jw5ldC>U  
  45 1521 持有至到期投资 hold investment due gN@|lHbU  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve Am ~P$dN  
  47 1523 可供出售金融资产 financial assets available for sale L;GkG! g  
  48 1524 长期股权投资 long-term stock ownership investment X'uQr+p^  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ldFR%v> 9  
  50 1526 投资性房地产 investment real eastate g1kYL$o4  
  51 1531 长期应收款 long-term account receivable G!T_X*^q2U  
  52 1541 未实现融资收益 unrealized financing income MCO2(E-  
  54 1601 固定资产 permanent assets )JrG`CvdU  
  55 1602 累计折旧 accumulated depreciation qdnwaJ;&  
  56 1603 固定资产减值准备permanent assets reduction reserve .Gt_~x  
  57 1604 在建工程 construction in process ;mT  
  58 1605 工程物资 engineer material a%nf )-}|  
  59 1606 固定资产清理 disposal of fixed assets c_4K  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing O!G!Gq&  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing +'|nsIx,  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture FG!2h&k  
  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 oRZ98?Y\B  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture $c {fPFe-  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 1*GL;W~ix*  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 6gs0Vm  
  67 1701 无形资产 intangible assets d{J@A;d a  
  68 1702 累计摊销 accumulated amortization (kTu6t*  
  69 1703 无形资产减值准备 intangible assets reduction reserve uG$*DeZti  
  70 1711 商誉 business reputation ({3Ap{Q}  
  71 1801 长期待摊费用 long-term deferred expenses nIr:a|}[  
  72 1811 递延所得税资产 deferred income tax assets s(T0lul  
  73 1901 待处理财产损溢 waiting assets profit and loss b4qMTRnv  
  二、负债类 debt group A?bqDy  
  74 2001 短期借款 short-term loan D7r&z?  
  81 2101 交易性金融负债 transaction financial liabilities ^H0#2hFa  
  83 2201 应付票据 notes payable 9:E:3%%  
  84 2202 应付账款 account payable A.vf)hO  
  85 2205 预收账款 item received in advance "Zfm4Nx "  
  86 2211 应付职工薪酬 employee pay payable b:5-0uxjs  
  87 2221 应交税费 tax payable u69UUkG  
  88 2231 应付股利 dividend payable %*NED zy  
  89 2232 应付利息 interest payable |}?H$d  
  90 2241 其他应付款 other account payable dVs=*GEl9  
  97 2401 预提费用 withholding expenses ;}Ei #T,D  
  98 2411 预计负债 estimated liabilities a&2UDl%K  
  99 2501 递延收益 deferred income k Nvb>v  
  100 2601 长期借款 money borrowed for long term 5sAN F9o!  
  101 2602 长期债券 long-term bond uPq@6,+  
  106 2801 长期应付款 long-term account payable 8@[S,[  
  107 2802 未确认融资费用 unacknowledged financial charges g< xE}[gF  
  108 2811 专项应付款 special accounts payable 5T%2al,F`  
  109 2901 递延所得税负债 deferred income tax liabilities w4fQ~rcUIc  
  三、共同类 n2 can  
  112 3101 衍生工具 derivative tool +T&YYO8>5  
  113 3201 套期工具 arbitrage tool km*Y#`{  
  114 3202 被套期项目 arbitrage project dF[|9%)  
  四、所有者权益类 m lxtey6H3  
  115 4001 实收资本 paid-up capital 0l3[?YtXc  
  116 4002 资本公积 contributed surplus 4fIjVx  
  117 4101 盈余公积 earned surplus {+m8^-T  
  119 4103 本年利润 profit for the current year '4Jf[  
  120 4104 利润分配 allocation of profits ^Ze(WE)  
  121 4201 库存股 treasury stock H $ %F0'0  
  五、成本类 ^mg:<_p  
  122 5001 生产成本 production cost \HIBnkj)3n  
  123 5101 制造费用 cost of production jEE!H /  
  124 5201 劳务成本 service cost {cUGksz]}  
  125 5301 研发支出 research and development expenditures EDz;6Z*4N  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 'A>?aUq]:  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ; Xf1BG r  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor D>8p: ^3g  
  六、损益类 P-a8S*RRa  
  129 6001 主营业务收入 main business income -K lR":  
  130 6011 利息收入 金融共用​ interest income financial sharing BT&R:_:  
  135 6051 其他业务收入 other business income b*Q3j}cZ  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance z#Fel/L`O  
  137 6101 公允价值变动损益 sound value flexible loss and profit P z~jW):E  
  138 6111 投资收益 income on investment SXP(C^?C  
  142 6301 营业外收入 nonrevenue receipt .'&pw }F  
  143 6401 主营业务成本 main business cost &XV9_{Hm  
  144 6402 其他业务支出 other business expense c9G%;U)  
  145 6405 营业税金及附加 business tariff and annex {_-T!yb  
  146 6411 利息支出 金融共用 interest expense financial sharing tkH]_cH'w  
  155 6601 销售费用 marketing cost 4 ob?M:S  
  156 6602 管理费用 managing cost ]tXIe?>9  
  157 6603 财务费用 financial cost 0 @!huk  
  158 6604 勘探费用 exploration expense %*szB$ [3  
  159 6701 资产减值损失 loss from asset devaluation D+v?zQw  
  160 6711 营业外支出 nonoperating expense er5!n e  
  161 6801 所得税 income tax hsQDRx%H}  
  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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