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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 g{hbq[>X]  
  1 1001 库存现金 cash on hand Q.f D3g  
  2 1002 银行存款 bank deposit , lBHA+@  
  5 1015 其他货币资金 other monetary capital y )7;"3Q<  
  9 1101 交易性金融资产 transaction monetary assets ZCDXy  
  11 1121 应收票据 notes receivable /vqsp0e"H  
  12 1122 应收账款 Account receivable vfh\X1Ui}  
  13 1123 预付账款 account prepaid yp pZ@  
  14 1131 应收股利 dividend receivable b^<7@tY  
  15 1132 应收利息 accrued interest receivable ,!98V Jmr  
  21 1231 其他应收款 accounts receivable-others \'B%lXh  
  22 1241 坏账准备 had debts reserve kP&Ekjt@  
  28 1401 材料采购 procurement of materials 3\|PwA9fN8  
  29 1402 在途物资 materials in transit  >6'brb  
  30 1403 原材料 raw materials :ZXaJ!  
  32 1406 库存商品 commodity stocks 't475?bY  
  33 1407 发出商品 goods in transit zH *7!)8  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles f%%'M.is  
  42 1461 存货跌价准备 reserve against stock price declining .zJZ*\2ob  
  43 1501 待摊费用 fees to be apportioned k[1w] l8  
  45 1521 持有至到期投资 hold investment due wNl "y  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ?cD_\~  
  47 1523 可供出售金融资产 financial assets available for sale ka:wD?>1i  
  48 1524 长期股权投资 long-term stock ownership investment Jx8DVjy  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve oho~?.F  
  50 1526 投资性房地产 investment real eastate {HP.HK  
  51 1531 长期应收款 long-term account receivable s~I#K[[5  
  52 1541 未实现融资收益 unrealized financing income 0fa8.g#I$  
  54 1601 固定资产 permanent assets %;O# y3,  
  55 1602 累计折旧 accumulated depreciation {InW%qSn_  
  56 1603 固定资产减值准备permanent assets reduction reserve :Lq=)'d;6  
  57 1604 在建工程 construction in process mXUe/*r0T  
  58 1605 工程物资 engineer material ~0L:c&V  
  59 1606 固定资产清理 disposal of fixed assets e!4Kl:  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing A$]#f  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing deutY.7g  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Kxsj_^&|i  
  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 `^DP<&{  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture N 0(($8G  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation DE$T1pFV  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 3\5I4#S  
  67 1701 无形资产 intangible assets ,fyqa  
  68 1702 累计摊销 accumulated amortization ^NO;A=9b[  
  69 1703 无形资产减值准备 intangible assets reduction reserve >soSOJ[   
  70 1711 商誉 business reputation !jN$U%/,%.  
  71 1801 长期待摊费用 long-term deferred expenses o q cu<]  
  72 1811 递延所得税资产 deferred income tax assets 2*0n#" L  
  73 1901 待处理财产损溢 waiting assets profit and loss w M#q [m;  
  二、负债类 debt group ^I!gte U;  
  74 2001 短期借款 short-term loan NqN9  
  81 2101 交易性金融负债 transaction financial liabilities oRl@AhS  
  83 2201 应付票据 notes payable o%v,6yv  
  84 2202 应付账款 account payable [ Ny'vAHOj  
  85 2205 预收账款 item received in advance 1i$OcN?x%  
  86 2211 应付职工薪酬 employee pay payable N<|-b0#Z6  
  87 2221 应交税费 tax payable 4,ewp coC%  
  88 2231 应付股利 dividend payable +9_E+H'?!  
  89 2232 应付利息 interest payable P/8z  
  90 2241 其他应付款 other account payable x_x|D|@wM  
  97 2401 预提费用 withholding expenses Y1 6pT  
  98 2411 预计负债 estimated liabilities 58/\  
  99 2501 递延收益 deferred income MZSyu  
  100 2601 长期借款 money borrowed for long term "C9.pdP\8  
  101 2602 长期债券 long-term bond @%#!-wC-5  
  106 2801 长期应付款 long-term account payable +Z%8X!Q  
  107 2802 未确认融资费用 unacknowledged financial charges |( R[5q  
  108 2811 专项应付款 special accounts payable ZmJHL n[ B  
  109 2901 递延所得税负债 deferred income tax liabilities Bqb3[^;~  
  三、共同类 U,nQnD"!t&  
  112 3101 衍生工具 derivative tool  SwmX_F#_  
  113 3201 套期工具 arbitrage tool 'a enh j  
  114 3202 被套期项目 arbitrage project {>.qo<k  
  四、所有者权益类 IeJ@G)  
  115 4001 实收资本 paid-up capital :n(!,  
  116 4002 资本公积 contributed surplus :,=Z)e  
  117 4101 盈余公积 earned surplus DT#Z6A  
  119 4103 本年利润 profit for the current year bl;v^ HR0)  
  120 4104 利润分配 allocation of profits n/GJ&qLi:g  
  121 4201 库存股 treasury stock NKw}VW'|  
  五、成本类 hin6cac  
  122 5001 生产成本 production cost zy[|4Q(?  
  123 5101 制造费用 cost of production 2N_9S?a3sK  
  124 5201 劳务成本 service cost 0d=<^wLi^  
  125 5301 研发支出 research and development expenditures eR5+1b  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor :a9$f8*b  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor  tD}HL_  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor .(z ZTyZr  
  六、损益类 Gh9dv|m=[;  
  129 6001 主营业务收入 main business income Jl,\^)DSw  
  130 6011 利息收入 金融共用​ interest income financial sharing =DXvt5G  
  135 6051 其他业务收入 other business income c9;oB|8|  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Q@#Gm9m  
  137 6101 公允价值变动损益 sound value flexible loss and profit n0kkUc-`   
  138 6111 投资收益 income on investment 'P~6_BW  
  142 6301 营业外收入 nonrevenue receipt e\>g@xE%  
  143 6401 主营业务成本 main business cost 9:6 d,^X  
  144 6402 其他业务支出 other business expense v4wXa:CJ  
  145 6405 营业税金及附加 business tariff and annex w'Q2Czso  
  146 6411 利息支出 金融共用 interest expense financial sharing 60Obek`  
  155 6601 销售费用 marketing cost -qRO}EF  
  156 6602 管理费用 managing cost (3Z~EIZz  
  157 6603 财务费用 financial cost 8r sv8OO  
  158 6604 勘探费用 exploration expense sOW,hpNW  
  159 6701 资产减值损失 loss from asset devaluation q9"~sCH  
  160 6711 营业外支出 nonoperating expense S~ 3|  
  161 6801 所得税 income tax Mt`XHXTp  
  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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