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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
5NH NnDhuL  
  一、资产类 |U)M.\h  
  1 1001 库存现金 cash on hand HW"@~-\  
  2 1002 银行存款 bank deposit {%gMA?b|"  
  5 1015 其他货币资金 other monetary capital WWZ`RY  
  9 1101 交易性金融资产 transaction monetary assets opc`n}Fc  
  11 1121 应收票据 notes receivable 5Sl vCL  
  12 1122 应收账款 Account receivable H85J MPZ7  
  13 1123 预付账款 account prepaid ;<hLy(@  
  14 1131 应收股利 dividend receivable J#ujIe  
  15 1132 应收利息 accrued interest receivable ;LD!eWSK,  
  21 1231 其他应收款 accounts receivable-others >cJfD9-<h  
  22 1241 坏账准备 had debts reserve 6fY-D qF!  
  28 1401 材料采购 procurement of materials [7 _1GSS1  
  29 1402 在途物资 materials in transit '*lVVeSiFw  
  30 1403 原材料 raw materials mQUI9  
  32 1406 库存商品 commodity stocks 9vZ:oO  
  33 1407 发出商品 goods in transit Ht pZ5  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles u0p[ltJ,  
  42 1461 存货跌价准备 reserve against stock price declining P:KS*lOp  
  43 1501 待摊费用 fees to be apportioned ip8%9fG\>  
  45 1521 持有至到期投资 hold investment due 9X/]O<i,Es  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve mBN+c9n/  
  47 1523 可供出售金融资产 financial assets available for sale VH M&Y-G  
  48 1524 长期股权投资 long-term stock ownership investment |kGj }v3  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 0i[v,eS  
  50 1526 投资性房地产 investment real eastate ma TQ 0GX  
  51 1531 长期应收款 long-term account receivable 7 x#QkImQ  
  52 1541 未实现融资收益 unrealized financing income 9lqH  
  54 1601 固定资产 permanent assets x18(}4  
  55 1602 累计折旧 accumulated depreciation 2fN2!OT  
  56 1603 固定资产减值准备permanent assets reduction reserve bY&!d.  
  57 1604 在建工程 construction in process QNWGUg4*&  
  58 1605 工程物资 engineer material c]}F$[>oN'  
  59 1606 固定资产清理 disposal of fixed assets YxowArV}uz  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing TsVU^Z%W  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing uHeKttR-  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture FJQ=611@  
  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 VDT.L,9  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture _59f.FsVR  
  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 6({TG&`!]  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation '2XIeR  
  67 1701 无形资产 intangible assets 3Zdwt\OQ  
  68 1702 累计摊销 accumulated amortization \~X:ffb =  
  69 1703 无形资产减值准备 intangible assets reduction reserve hU'h78bt(  
  70 1711 商誉 business reputation qBF6LhR  
  71 1801 长期待摊费用 long-term deferred expenses 1Be/(pSc  
  72 1811 递延所得税资产 deferred income tax assets 7D&O5Z=%+  
  73 1901 待处理财产损溢 waiting assets profit and loss WYJH+"@%j  
  二、负债类 debt group -kzp >=  
  74 2001 短期借款 short-term loan BD ,J4xH;  
  81 2101 交易性金融负债 transaction financial liabilities 2 :oAS  
  83 2201 应付票据 notes payable +R"Y~ m{F  
  84 2202 应付账款 account payable `NySTd)\  
  85 2205 预收账款 item received in advance t#d{hEr  
  86 2211 应付职工薪酬 employee pay payable OMf w#  
  87 2221 应交税费 tax payable swKqsN.  
  88 2231 应付股利 dividend payable Q2qT[aD,  
  89 2232 应付利息 interest payable 0@yw#.j  
  90 2241 其他应付款 other account payable 7y 4jk  
  97 2401 预提费用 withholding expenses twMDEw#VL  
  98 2411 预计负债 estimated liabilities `l2h65\  
  99 2501 递延收益 deferred income @)XR  
  100 2601 长期借款 money borrowed for long term CT?4A1[aD  
  101 2602 长期债券 long-term bond G4rd<V0[D  
  106 2801 长期应付款 long-term account payable S ^]mF>xX8  
  107 2802 未确认融资费用 unacknowledged financial charges U0=: `G2l  
  108 2811 专项应付款 special accounts payable HSR,moI  
  109 2901 递延所得税负债 deferred income tax liabilities i0n u5kD+d  
  三、共同类 !LM9  
  112 3101 衍生工具 derivative tool +wp!hk&C5  
  113 3201 套期工具 arbitrage tool [2{2w68D!  
  114 3202 被套期项目 arbitrage project Fe1XczB  
  四、所有者权益类 ZiW&*nN?M  
  115 4001 实收资本 paid-up capital |@5G\N-  
  116 4002 资本公积 contributed surplus pz=/A   
  117 4101 盈余公积 earned surplus 6L"b O'_5K  
  119 4103 本年利润 profit for the current year )=nB32~J"  
  120 4104 利润分配 allocation of profits f cnv[B..{  
  121 4201 库存股 treasury stock GC`/\~TM  
  五、成本类 LNcoTdv}k  
  122 5001 生产成本 production cost }Gva=N:  
  123 5101 制造费用 cost of production oT0:Ny  
  124 5201 劳务成本 service cost bgeJVI  
  125 5301 研发支出 research and development expenditures _Un*x5u2O  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor GXi)3I%  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor {ub'   
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ^EJ]LNk }  
  六、损益类 ''($E /  
  129 6001 主营业务收入 main business income Lb#PiTJI  
  130 6011 利息收入 金融共用​ interest income financial sharing B[~Q0lP ih  
  135 6051 其他业务收入 other business income ka@yQV  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance b ,x$wP+  
  137 6101 公允价值变动损益 sound value flexible loss and profit ;o158H$gz;  
  138 6111 投资收益 income on investment lWDSF]ZYV  
  142 6301 营业外收入 nonrevenue receipt 4C[kj  
  143 6401 主营业务成本 main business cost .P#t"oW}  
  144 6402 其他业务支出 other business expense xFcW%m>9C  
  145 6405 营业税金及附加 business tariff and annex YpgO]\/w  
  146 6411 利息支出 金融共用 interest expense financial sharing z+KZ6h  
  155 6601 销售费用 marketing cost w oa|h"T  
  156 6602 管理费用 managing cost :w]NN\  
  157 6603 财务费用 financial cost ;6$W-W _  
  158 6604 勘探费用 exploration expense A p~6Vu  
  159 6701 资产减值损失 loss from asset devaluation XVF!l>nE  
  160 6711 营业外支出 nonoperating expense _7b4+ L  
  161 6801 所得税 income tax 7^;-[? l  
  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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