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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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离线小飞兔
 

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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 C8L'si  
  1 1001 库存现金 cash on hand n\ Hs@.  
  2 1002 银行存款 bank deposit 8#D:H/`'  
  5 1015 其他货币资金 other monetary capital ^xZ e2@  
  9 1101 交易性金融资产 transaction monetary assets {bPV)RL:  
  11 1121 应收票据 notes receivable W<<9 y  
  12 1122 应收账款 Account receivable aSP4a +\*  
  13 1123 预付账款 account prepaid ~j'l.gQb  
  14 1131 应收股利 dividend receivable 1+7GUSIb  
  15 1132 应收利息 accrued interest receivable Mzd[fR5a8  
  21 1231 其他应收款 accounts receivable-others [+Y{%U  
  22 1241 坏账准备 had debts reserve Eaqca{%/^  
  28 1401 材料采购 procurement of materials m5D"A D  
  29 1402 在途物资 materials in transit g_Im;1$  
  30 1403 原材料 raw materials dr<<!q /  
  32 1406 库存商品 commodity stocks %AW4.3()8  
  33 1407 发出商品 goods in transit |0z;K:5s  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles /(8a~f&%r  
  42 1461 存货跌价准备 reserve against stock price declining HBB{m  
  43 1501 待摊费用 fees to be apportioned ^W7X(LQ*+  
  45 1521 持有至到期投资 hold investment due -!({B H-M_  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve pN&c(=If  
  47 1523 可供出售金融资产 financial assets available for sale "EV!>^Z  
  48 1524 长期股权投资 long-term stock ownership investment R3X{:1{j  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve pZZf[p^s|  
  50 1526 投资性房地产 investment real eastate 1h7+@#<:a  
  51 1531 长期应收款 long-term account receivable A!63p$VT;  
  52 1541 未实现融资收益 unrealized financing income _3Cn{{ A0  
  54 1601 固定资产 permanent assets t]-u w-E  
  55 1602 累计折旧 accumulated depreciation aV1lJ ;0  
  56 1603 固定资产减值准备permanent assets reduction reserve k6Cn"2q <  
  57 1604 在建工程 construction in process ]Zf6Yw.Y  
  58 1605 工程物资 engineer material PNeh#PI 6)  
  59 1606 固定资产清理 disposal of fixed assets aJqeD'\>  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 8I,QD` xu  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing dr q hQ  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture },[;O^Do^{  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture z}Jr^>  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture gf) t)-E  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation !Ss HAE|  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation :"o o>  
  67 1701 无形资产 intangible assets )$Z(|M4  
  68 1702 累计摊销 accumulated amortization ZlKw_Sq:  
  69 1703 无形资产减值准备 intangible assets reduction reserve :!zC"d9@  
  70 1711 商誉 business reputation >\A8#@1  
  71 1801 长期待摊费用 long-term deferred expenses Ov82ibp_1  
  72 1811 递延所得税资产 deferred income tax assets  8%RI7Mg  
  73 1901 待处理财产损溢 waiting assets profit and loss ~]L}p  
  二、负债类 debt group rgcWRt  
  74 2001 短期借款 short-term loan M*pRv  
  81 2101 交易性金融负债 transaction financial liabilities ( ozb%a#B  
  83 2201 应付票据 notes payable kJ)gP2E  
  84 2202 应付账款 account payable SNT5Amz!  
  85 2205 预收账款 item received in advance TQ9D68 ,  
  86 2211 应付职工薪酬 employee pay payable =wq;@'U  
  87 2221 应交税费 tax payable FnHi(S|A  
  88 2231 应付股利 dividend payable Z"I/ NGiU  
  89 2232 应付利息 interest payable 7 boJ*  
  90 2241 其他应付款 other account payable l+y-Fo@  
  97 2401 预提费用 withholding expenses IJU0[EA]F  
  98 2411 预计负债 estimated liabilities ?HHzQ4w%{  
  99 2501 递延收益 deferred income (S^ck%]]a!  
  100 2601 长期借款 money borrowed for long term G6`J1Uk  
  101 2602 长期债券 long-term bond s* j fMY  
  106 2801 长期应付款 long-term account payable 2}t&iG|0/  
  107 2802 未确认融资费用 unacknowledged financial charges eR!G[Cw-  
  108 2811 专项应付款 special accounts payable Ey&aB YR  
  109 2901 递延所得税负债 deferred income tax liabilities s.jO<{  
  三、共同类 D!TZI  
  112 3101 衍生工具 derivative tool u2sR.%2U<  
  113 3201 套期工具 arbitrage tool /owO@~G  
  114 3202 被套期项目 arbitrage project D>wZ0p b-  
  四、所有者权益类 #%S0PL"x U  
  115 4001 实收资本 paid-up capital `Xo 4q3  
  116 4002 资本公积 contributed surplus Bo\D.a(T  
  117 4101 盈余公积 earned surplus O %1/ r*  
  119 4103 本年利润 profit for the current year #2%([w  
  120 4104 利润分配 allocation of profits ]re'LC!d  
  121 4201 库存股 treasury stock {8NwFN.  
  五、成本类 (B`sQw@tu  
  122 5001 生产成本 production cost </E>tMW  
  123 5101 制造费用 cost of production ms~8QL  
  124 5201 劳务成本 service cost .`C V^\  
  125 5301 研发支出 research and development expenditures F;D1F+S  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 5JFV%odo  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor cBEHH4U  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor [6g O  
  六、损益类 w+f=RHX"{  
  129 6001 主营业务收入 main business income %AR^+*Nu  
  130 6011 利息收入 金融共用​ interest income financial sharing  . gT4_  
  135 6051 其他业务收入 other business income |pWaBh|r  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance YL5>V$i  
  137 6101 公允价值变动损益 sound value flexible loss and profit OV5e#AOy)  
  138 6111 投资收益 income on investment F=&;Y@t  
  142 6301 营业外收入 nonrevenue receipt 68 x}w Ae  
  143 6401 主营业务成本 main business cost bsO@2NP'  
  144 6402 其他业务支出 other business expense ?y-s20Kd  
  145 6405 营业税金及附加 business tariff and annex )mkS5j`5\  
  146 6411 利息支出 金融共用 interest expense financial sharing 3eg5oAZ)G8  
  155 6601 销售费用 marketing cost (@ ]tG?I=  
  156 6602 管理费用 managing cost n,KA&)/s  
  157 6603 财务费用 financial cost C+l?k2  
  158 6604 勘探费用 exploration expense 5}a "?5J^  
  159 6701 资产减值损失 loss from asset devaluation ')nnWlK  
  160 6711 营业外支出 nonoperating expense Vm!i  
  161 6801 所得税 income tax _bI+QC#   
  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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