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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 K5ZnS`c;  
  1 1001 库存现金 cash on hand IftxSaP  
  2 1002 银行存款 bank deposit 5n:71$6[  
  5 1015 其他货币资金 other monetary capital Ly (P=M>"y  
  9 1101 交易性金融资产 transaction monetary assets BSXdvI 1y  
  11 1121 应收票据 notes receivable V 2kWiyN  
  12 1122 应收账款 Account receivable HdQj?f3  
  13 1123 预付账款 account prepaid V,QwN&  
  14 1131 应收股利 dividend receivable \~"#ld(x7  
  15 1132 应收利息 accrued interest receivable 17py ).\  
  21 1231 其他应收款 accounts receivable-others pZ+j[!  
  22 1241 坏账准备 had debts reserve rm+v(&  
  28 1401 材料采购 procurement of materials ;;LuU<,$  
  29 1402 在途物资 materials in transit Etmo7 8e  
  30 1403 原材料 raw materials Uh6mGL z*&  
  32 1406 库存商品 commodity stocks mf4z?G@6  
  33 1407 发出商品 goods in transit mf*Nr0L;J  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles *Wyl2op6  
  42 1461 存货跌价准备 reserve against stock price declining ^o%_W0_r  
  43 1501 待摊费用 fees to be apportioned ^!>.97*   
  45 1521 持有至到期投资 hold investment due LZ&uj{ <  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve k@q Wig  
  47 1523 可供出售金融资产 financial assets available for sale ~Q!~eTw  
  48 1524 长期股权投资 long-term stock ownership investment =g0*MZ;"  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve N+ >'J23d!  
  50 1526 投资性房地产 investment real eastate aR(E7mXQ  
  51 1531 长期应收款 long-term account receivable )|T`17-  
  52 1541 未实现融资收益 unrealized financing income %F$N#YG  
  54 1601 固定资产 permanent assets MTB@CP!u  
  55 1602 累计折旧 accumulated depreciation >_#)3K1y8  
  56 1603 固定资产减值准备permanent assets reduction reserve +rQg7a}  
  57 1604 在建工程 construction in process ec?1c&E  
  58 1605 工程物资 engineer material }|He?[TR  
  59 1606 固定资产清理 disposal of fixed assets 9H$g?';  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing a"qR J-@  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing *98Ti|  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture i wz` x  
  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 'jbMTI  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture -c$z 2Q)  
  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 <lx^aakk!  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation T{ nQjYb?  
  67 1701 无形资产 intangible assets %<S7  
  68 1702 累计摊销 accumulated amortization C5B=NAc  
  69 1703 无形资产减值准备 intangible assets reduction reserve 7ti<  
  70 1711 商誉 business reputation ]S]"`;Wh  
  71 1801 长期待摊费用 long-term deferred expenses ||gEs/6-  
  72 1811 递延所得税资产 deferred income tax assets ^fZGX<fH   
  73 1901 待处理财产损溢 waiting assets profit and loss j&llrN  
  二、负债类 debt group | M _%QM.  
  74 2001 短期借款 short-term loan -y<x!61  
  81 2101 交易性金融负债 transaction financial liabilities 9 d] tjT  
  83 2201 应付票据 notes payable s;>VeD)*)  
  84 2202 应付账款 account payable ^^Bm$9  
  85 2205 预收账款 item received in advance j/`Up  
  86 2211 应付职工薪酬 employee pay payable b.6ZfB,+G  
  87 2221 应交税费 tax payable b60[({A\s&  
  88 2231 应付股利 dividend payable ._K$0U!  
  89 2232 应付利息 interest payable *?b@>_1K  
  90 2241 其他应付款 other account payable 8v$ g  
  97 2401 预提费用 withholding expenses \vs%U}IrO  
  98 2411 预计负债 estimated liabilities l) iv\j  
  99 2501 递延收益 deferred income v+7*R)/  
  100 2601 长期借款 money borrowed for long term !Pe1o -O  
  101 2602 长期债券 long-term bond d.b?! kn  
  106 2801 长期应付款 long-term account payable 9M0d+:YJ  
  107 2802 未确认融资费用 unacknowledged financial charges 8+L7E-  
  108 2811 专项应付款 special accounts payable J{^n=X9M0J  
  109 2901 递延所得税负债 deferred income tax liabilities N7+#9S5fv  
  三、共同类 G#g{3}dcK  
  112 3101 衍生工具 derivative tool ~ \-r  
  113 3201 套期工具 arbitrage tool ]#M/$?!]g2  
  114 3202 被套期项目 arbitrage project Yg|l?d"  
  四、所有者权益类 Vy&f"4~  
  115 4001 实收资本 paid-up capital F42TKPN^uu  
  116 4002 资本公积 contributed surplus u,!4vKx  
  117 4101 盈余公积 earned surplus ^h"n03VFA  
  119 4103 本年利润 profit for the current year HcDyD0;L.  
  120 4104 利润分配 allocation of profits xf[z EEt  
  121 4201 库存股 treasury stock `L+ ~&M  
  五、成本类 sOjF?bCdO  
  122 5001 生产成本 production cost VEr 6uvB  
  123 5101 制造费用 cost of production 0\ZaMu #  
  124 5201 劳务成本 service cost U"/yB8!W  
  125 5301 研发支出 research and development expenditures ^,~N7`  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Qlf 9]ug)  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor dqL  -'  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Y]M^n&f  
  六、损益类 T&mbXMN  
  129 6001 主营业务收入 main business income \kfcv  
  130 6011 利息收入 金融共用​ interest income financial sharing L F8Pb;I  
  135 6051 其他业务收入 other business income jaL$LJV  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance tu7+LwF7  
  137 6101 公允价值变动损益 sound value flexible loss and profit ?L8&(&1@VD  
  138 6111 投资收益 income on investment e2q pJ4i  
  142 6301 营业外收入 nonrevenue receipt ./'; P <)  
  143 6401 主营业务成本 main business cost /kAwe *)  
  144 6402 其他业务支出 other business expense A-X  
  145 6405 营业税金及附加 business tariff and annex o- cj&Cv%  
  146 6411 利息支出 金融共用 interest expense financial sharing ;K>{_k f  
  155 6601 销售费用 marketing cost 0I(uddG3  
  156 6602 管理费用 managing cost -??!@R7V  
  157 6603 财务费用 financial cost DBLA% {05  
  158 6604 勘探费用 exploration expense ^l&nB.  
  159 6701 资产减值损失 loss from asset devaluation xcAF  
  160 6711 营业外支出 nonoperating expense (QA-"9v#i,  
  161 6801 所得税 income tax Dl>*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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