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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 gdg``U;)p  
  1 1001 库存现金 cash on hand 4eF{Y^   
  2 1002 银行存款 bank deposit {;6a_L@q;|  
  5 1015 其他货币资金 other monetary capital )."dqq^ q  
  9 1101 交易性金融资产 transaction monetary assets >&k`NXS|V  
  11 1121 应收票据 notes receivable P]OUzI,  
  12 1122 应收账款 Account receivable m&z(2yb1  
  13 1123 预付账款 account prepaid W Q9Q:F2  
  14 1131 应收股利 dividend receivable <@l j\,  
  15 1132 应收利息 accrued interest receivable V F b  
  21 1231 其他应收款 accounts receivable-others E}THG =6  
  22 1241 坏账准备 had debts reserve 0{u%J%;  
  28 1401 材料采购 procurement of materials h0HK~S#xBv  
  29 1402 在途物资 materials in transit J1Az+m  
  30 1403 原材料 raw materials Xbrc_ V\_  
  32 1406 库存商品 commodity stocks C\OZs%]At  
  33 1407 发出商品 goods in transit e}P@7e  h  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles KD\sU6  
  42 1461 存货跌价准备 reserve against stock price declining F,Ve,7kh  
  43 1501 待摊费用 fees to be apportioned ]EUQMyR  
  45 1521 持有至到期投资 hold investment due mx}4iO:Xp  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ggm'9|  
  47 1523 可供出售金融资产 financial assets available for sale 2E`mbT,v&  
  48 1524 长期股权投资 long-term stock ownership investment 2m} bddS  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 0c8_&  
  50 1526 投资性房地产 investment real eastate EziGkbpd@  
  51 1531 长期应收款 long-term account receivable JIHIKH-#  
  52 1541 未实现融资收益 unrealized financing income jw 5 U-zi  
  54 1601 固定资产 permanent assets P,xJVo\  
  55 1602 累计折旧 accumulated depreciation *B84Y.df  
  56 1603 固定资产减值准备permanent assets reduction reserve Koj9]2<0  
  57 1604 在建工程 construction in process ^SW9J^9  
  58 1605 工程物资 engineer material @ &Od1X  
  59 1606 固定资产清理 disposal of fixed assets b'z\|jY  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing SLUQFoz}  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing -yTIv* y  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture UX<)hvKj  
  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 @,-D P41g  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture VE1j2=3+o  
  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 bI_MF/r''  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation s:(z;cj/  
  67 1701 无形资产 intangible assets OVc)PMp  
  68 1702 累计摊销 accumulated amortization JfK4|{@  
  69 1703 无形资产减值准备 intangible assets reduction reserve 1L!jI2~x}  
  70 1711 商誉 business reputation ULgp ]IS  
  71 1801 长期待摊费用 long-term deferred expenses wXKt)3dmu  
  72 1811 递延所得税资产 deferred income tax assets ]0MuXiR  
  73 1901 待处理财产损溢 waiting assets profit and loss y$_]}<b  
  二、负债类 debt group g}uSIv^  
  74 2001 短期借款 short-term loan ,A)Z .OWOq  
  81 2101 交易性金融负债 transaction financial liabilities @*- 6DG-f  
  83 2201 应付票据 notes payable <`NsX 6t  
  84 2202 应付账款 account payable j)Kd'Va  
  85 2205 预收账款 item received in advance g5u4|+70  
  86 2211 应付职工薪酬 employee pay payable #6l(2d  
  87 2221 应交税费 tax payable !IB}&m  
  88 2231 应付股利 dividend payable 9s d}Z,l  
  89 2232 应付利息 interest payable w`3.wALb  
  90 2241 其他应付款 other account payable };EB  
  97 2401 预提费用 withholding expenses n}fV$qu  
  98 2411 预计负债 estimated liabilities K{V .N</  
  99 2501 递延收益 deferred income ;DVg[#  
  100 2601 长期借款 money borrowed for long term A wk1d  
  101 2602 长期债券 long-term bond oA7|s1  
  106 2801 长期应付款 long-term account payable Yx,7e(AI`  
  107 2802 未确认融资费用 unacknowledged financial charges fakad#O  
  108 2811 专项应付款 special accounts payable q ">}3`k  
  109 2901 递延所得税负债 deferred income tax liabilities 53pT{2]zAi  
  三、共同类 0IA' 5)  
  112 3101 衍生工具 derivative tool T:9M|mD  
  113 3201 套期工具 arbitrage tool U@{>+G[  
  114 3202 被套期项目 arbitrage project @LDs$"f9=  
  四、所有者权益类 81!;Wt(?  
  115 4001 实收资本 paid-up capital Q&_#R(3j;  
  116 4002 资本公积 contributed surplus n:b,zssP  
  117 4101 盈余公积 earned surplus @$ lX%p>  
  119 4103 本年利润 profit for the current year O=lRI)6w@e  
  120 4104 利润分配 allocation of profits n%i L+I  
  121 4201 库存股 treasury stock Kv<mDA!  
  五、成本类 kBk2mMZ  
  122 5001 生产成本 production cost LnN:;h  
  123 5101 制造费用 cost of production p~""1m01,D  
  124 5201 劳务成本 service cost G;ZN>8NB  
  125 5301 研发支出 research and development expenditures ?4Fev_5m  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor C8)Paop$  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor % }Y&qT?  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor g)D@4RM  
  六、损益类 8G|?R#&  
  129 6001 主营业务收入 main business income _x#y   
  130 6011 利息收入 金融共用​ interest income financial sharing 8 Gy*BpmJn  
  135 6051 其他业务收入 other business income }d iE'  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance n<<arO"cv  
  137 6101 公允价值变动损益 sound value flexible loss and profit w(t1m]pF[  
  138 6111 投资收益 income on investment a|#pl!  
  142 6301 营业外收入 nonrevenue receipt P4c3kO0  
  143 6401 主营业务成本 main business cost D/%v/mpj$  
  144 6402 其他业务支出 other business expense s*Z yr%R  
  145 6405 营业税金及附加 business tariff and annex T4gfQ6#  
  146 6411 利息支出 金融共用 interest expense financial sharing RL/7> YQ  
  155 6601 销售费用 marketing cost Q u7ML]e?z  
  156 6602 管理费用 managing cost Qz%q#4Zb  
  157 6603 财务费用 financial cost QZa^Cng~  
  158 6604 勘探费用 exploration expense d(R8^v/L  
  159 6701 资产减值损失 loss from asset devaluation Br&&#  
  160 6711 营业外支出 nonoperating expense pS7y3(_  
  161 6801 所得税 income tax gTB|IcOs  
  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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