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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 E^wyD-ii/  
  1 1001 库存现金 cash on hand Wp[9beI*M  
  2 1002 银行存款 bank deposit o=_c2m   
  5 1015 其他货币资金 other monetary capital ()\j CNLT  
  9 1101 交易性金融资产 transaction monetary assets !E0!-UpY  
  11 1121 应收票据 notes receivable q]FBl}nwl%  
  12 1122 应收账款 Account receivable fF;h V  
  13 1123 预付账款 account prepaid /t5p-  
  14 1131 应收股利 dividend receivable "^Rv#  
  15 1132 应收利息 accrued interest receivable z v O:"w}  
  21 1231 其他应收款 accounts receivable-others hw=GR_,  
  22 1241 坏账准备 had debts reserve z%sy$^v@vD  
  28 1401 材料采购 procurement of materials LZ<[ll#C  
  29 1402 在途物资 materials in transit S6sq#kcH  
  30 1403 原材料 raw materials #U ASH&  
  32 1406 库存商品 commodity stocks O/b+CSS1  
  33 1407 发出商品 goods in transit 4 1t)(+r  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles PeTA$Yl  
  42 1461 存货跌价准备 reserve against stock price declining Y#HI;Y^RP  
  43 1501 待摊费用 fees to be apportioned }k7'"`#?"  
  45 1521 持有至到期投资 hold investment due 0.Vi9 7`  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve =Op+v"  
  47 1523 可供出售金融资产 financial assets available for sale & mt)d  
  48 1524 长期股权投资 long-term stock ownership investment 2K{6iw"h  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve (Rd$VYuf  
  50 1526 投资性房地产 investment real eastate I=Ij dwbH  
  51 1531 长期应收款 long-term account receivable *Y6xvib9*  
  52 1541 未实现融资收益 unrealized financing income RMP9y$~3pU  
  54 1601 固定资产 permanent assets 38IMxd9v  
  55 1602 累计折旧 accumulated depreciation 42+#<U7T  
  56 1603 固定资产减值准备permanent assets reduction reserve ?*u*de[,  
  57 1604 在建工程 construction in process 314=1JbL  
  58 1605 工程物资 engineer material ub K7B |p  
  59 1606 固定资产清理 disposal of fixed assets C6  "  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing p|[B =.c{  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 7%;_kFRV  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 9P WY52!  
  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 GF$`BGW  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture |E3X  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation  L,LNv  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 6b=q-0yj  
  67 1701 无形资产 intangible assets /+|#^:@  
  68 1702 累计摊销 accumulated amortization W|5_$p  
  69 1703 无形资产减值准备 intangible assets reduction reserve dl~|Izm  
  70 1711 商誉 business reputation I#rubAl  
  71 1801 长期待摊费用 long-term deferred expenses ",Cr,;]  
  72 1811 递延所得税资产 deferred income tax assets . iwZ*b{  
  73 1901 待处理财产损溢 waiting assets profit and loss 7cTk@Gq  
  二、负债类 debt group H/fUM  
  74 2001 短期借款 short-term loan (u1m]WYL  
  81 2101 交易性金融负债 transaction financial liabilities 3n;K!L%zMT  
  83 2201 应付票据 notes payable pv,45z0  
  84 2202 应付账款 account payable mUoIJ3fv_,  
  85 2205 预收账款 item received in advance fV\]L4%  
  86 2211 应付职工薪酬 employee pay payable L{fFC%|l2L  
  87 2221 应交税费 tax payable ~AB*]Us  
  88 2231 应付股利 dividend payable :iF%cy.  
  89 2232 应付利息 interest payable ~d >W?A  
  90 2241 其他应付款 other account payable n/4i|-^  
  97 2401 预提费用 withholding expenses t^tmz PWA  
  98 2411 预计负债 estimated liabilities  jN*:QI  
  99 2501 递延收益 deferred income f 2YLk  
  100 2601 长期借款 money borrowed for long term R.9V,R5  
  101 2602 长期债券 long-term bond !|Q5Zi;aX7  
  106 2801 长期应付款 long-term account payable EHf\L  
  107 2802 未确认融资费用 unacknowledged financial charges >SbK.Q@ei  
  108 2811 专项应付款 special accounts payable !wz/c M;  
  109 2901 递延所得税负债 deferred income tax liabilities na+d;h*~y  
  三、共同类 ~@W*r5/  
  112 3101 衍生工具 derivative tool F>hZ{   
  113 3201 套期工具 arbitrage tool q(M:QWA q  
  114 3202 被套期项目 arbitrage project }hpm O-  
  四、所有者权益类 RP4Ku9hk  
  115 4001 实收资本 paid-up capital /8'S1!zc  
  116 4002 资本公积 contributed surplus zg)sd1@  
  117 4101 盈余公积 earned surplus KzU lTl0  
  119 4103 本年利润 profit for the current year V@-)\RZm  
  120 4104 利润分配 allocation of profits Xd `vDgD  
  121 4201 库存股 treasury stock 0E`1HP"b  
  五、成本类 9LC&6Q5O&  
  122 5001 生产成本 production cost *Mc7f?H  
  123 5101 制造费用 cost of production 8hanzwoJ:  
  124 5201 劳务成本 service cost c3%@Wj:fo  
  125 5301 研发支出 research and development expenditures pc]J[ S?P  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor b \7iY&.C|  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ~wm;;#_O  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 3>M&D20Z  
  六、损益类 )FN;+"IJ  
  129 6001 主营业务收入 main business income q!~ -(&S  
  130 6011 利息收入 金融共用​ interest income financial sharing /#NYi,<{X  
  135 6051 其他业务收入 other business income nk"NmIf  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 7r# ymQ  
  137 6101 公允价值变动损益 sound value flexible loss and profit !A3-0zN!  
  138 6111 投资收益 income on investment dq;|?ESP  
  142 6301 营业外收入 nonrevenue receipt OHr Y(I6  
  143 6401 主营业务成本 main business cost U&Wwyu:4i  
  144 6402 其他业务支出 other business expense CT a#Q,  
  145 6405 营业税金及附加 business tariff and annex n"Veem[_4g  
  146 6411 利息支出 金融共用 interest expense financial sharing )j l 8!O7  
  155 6601 销售费用 marketing cost 0 fXLcal  
  156 6602 管理费用 managing cost :nN1e  
  157 6603 财务费用 financial cost K BE Ax3  
  158 6604 勘探费用 exploration expense Fzlozx1y[  
  159 6701 资产减值损失 loss from asset devaluation :(|'S4z  
  160 6711 营业外支出 nonoperating expense VXBY8;+Yp  
  161 6801 所得税 income tax )m3Uar  
  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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