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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  B"5xs  
  1 1001 库存现金 cash on hand sK/ymEfRv  
  2 1002 银行存款 bank deposit V_n tS& 2o  
  5 1015 其他货币资金 other monetary capital 0~[M[T\  
  9 1101 交易性金融资产 transaction monetary assets 2\#$::B9  
  11 1121 应收票据 notes receivable .*W7Z8!e  
  12 1122 应收账款 Account receivable : v$)Z~  
  13 1123 预付账款 account prepaid */@I$*  
  14 1131 应收股利 dividend receivable Fo~q35uB  
  15 1132 应收利息 accrued interest receivable A9J{>f  
  21 1231 其他应收款 accounts receivable-others 0G Q8} r  
  22 1241 坏账准备 had debts reserve V|awbff:  
  28 1401 材料采购 procurement of materials F|o yrG  
  29 1402 在途物资 materials in transit ~6QV?j  
  30 1403 原材料 raw materials 4v{ Ye,2  
  32 1406 库存商品 commodity stocks  b=Ektq  
  33 1407 发出商品 goods in transit %503 <j  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles j+gh*\:q  
  42 1461 存货跌价准备 reserve against stock price declining $ )2zz>4  
  43 1501 待摊费用 fees to be apportioned )"2eN3H/  
  45 1521 持有至到期投资 hold investment due w`M`F<_\:  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve Qs8yJH`v  
  47 1523 可供出售金融资产 financial assets available for sale & \"cV0  
  48 1524 长期股权投资 long-term stock ownership investment ;'[?H0Jw'  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve %@ q2  
  50 1526 投资性房地产 investment real eastate C58B(Ndo  
  51 1531 长期应收款 long-term account receivable +;oR_]l  
  52 1541 未实现融资收益 unrealized financing income $DnR[V}rR!  
  54 1601 固定资产 permanent assets wM-H5\9n  
  55 1602 累计折旧 accumulated depreciation p=i6~   
  56 1603 固定资产减值准备permanent assets reduction reserve ,K PrUM}  
  57 1604 在建工程 construction in process _t4(H))]vG  
  58 1605 工程物资 engineer material WqCj;Tj|  
  59 1606 固定资产清理 disposal of fixed assets R'atg 9  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing D+q z`  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing '[_.mx|cd`  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ~u[1Vz4#3  
  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 VOg'_#I  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture y;P%=M P  
  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 Ruwp"T}mF  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation VrhHcvnZ  
  67 1701 无形资产 intangible assets CalW J  
  68 1702 累计摊销 accumulated amortization Q?`s4P)14o  
  69 1703 无形资产减值准备 intangible assets reduction reserve l>(*bb1}b  
  70 1711 商誉 business reputation Tn\{*A  
  71 1801 长期待摊费用 long-term deferred expenses 2Ib 1D  
  72 1811 递延所得税资产 deferred income tax assets $d.Dk4.ed  
  73 1901 待处理财产损溢 waiting assets profit and loss N{M25ucAHl  
  二、负债类 debt group [I<J6=  
  74 2001 短期借款 short-term loan qc3,/JO1  
  81 2101 交易性金融负债 transaction financial liabilities WK#%G  
  83 2201 应付票据 notes payable cqm:[0Xf5>  
  84 2202 应付账款 account payable |X6R 2I  
  85 2205 预收账款 item received in advance y T&#k1  
  86 2211 应付职工薪酬 employee pay payable 45jImCm  
  87 2221 应交税费 tax payable I'2I'x\M  
  88 2231 应付股利 dividend payable A#i[Us|  
  89 2232 应付利息 interest payable <R_)[{ 7  
  90 2241 其他应付款 other account payable Jv]$@>#  
  97 2401 预提费用 withholding expenses qamq9F$V  
  98 2411 预计负债 estimated liabilities Q;nC #cg  
  99 2501 递延收益 deferred income ''z]o#=^9  
  100 2601 长期借款 money borrowed for long term 1jPh0?BY  
  101 2602 长期债券 long-term bond h2?\A%  
  106 2801 长期应付款 long-term account payable [ThAv Q_$  
  107 2802 未确认融资费用 unacknowledged financial charges ]-;JHB5A_:  
  108 2811 专项应付款 special accounts payable G2P:|R  
  109 2901 递延所得税负债 deferred income tax liabilities 53bVhPGv  
  三、共同类 EV|W:;Sg  
  112 3101 衍生工具 derivative tool "t-9q  
  113 3201 套期工具 arbitrage tool UDgX A  
  114 3202 被套期项目 arbitrage project [O]rf+NZ(5  
  四、所有者权益类 w:=:D=xH2  
  115 4001 实收资本 paid-up capital ~HKzqGQy >  
  116 4002 资本公积 contributed surplus Fp]ErDan  
  117 4101 盈余公积 earned surplus gp'k(rGH  
  119 4103 本年利润 profit for the current year q; C6ID`  
  120 4104 利润分配 allocation of profits l2Rnyb<;;  
  121 4201 库存股 treasury stock t2m7Yh5B  
  五、成本类 3Lv5>[MnN  
  122 5001 生产成本 production cost X7tBpyi  
  123 5101 制造费用 cost of production 4#ikdjB;  
  124 5201 劳务成本 service cost rcH{"\F_/  
  125 5301 研发支出 research and development expenditures g!cW`B'  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor .%M80X{5~  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor % <U0  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor g+?2@L$L  
  六、损益类 G%K&f1q%  
  129 6001 主营业务收入 main business income y,q n9  
  130 6011 利息收入 金融共用​ interest income financial sharing e :T9f('  
  135 6051 其他业务收入 other business income |nqN95'u+]  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 0eK>QZ_  
  137 6101 公允价值变动损益 sound value flexible loss and profit HJlxpX$_  
  138 6111 投资收益 income on investment t=jG$A  
  142 6301 营业外收入 nonrevenue receipt LE?sAN  
  143 6401 主营业务成本 main business cost 2 ksbDl}  
  144 6402 其他业务支出 other business expense 7m:TY>{  
  145 6405 营业税金及附加 business tariff and annex ~I~lb/  
  146 6411 利息支出 金融共用 interest expense financial sharing Eb5BJ-XeS^  
  155 6601 销售费用 marketing cost \}YAQ'T  
  156 6602 管理费用 managing cost E, oR.B  
  157 6603 财务费用 financial cost ^ _W] @m2  
  158 6604 勘探费用 exploration expense $)6M@S  
  159 6701 资产减值损失 loss from asset devaluation 7E5 =Qx  
  160 6711 营业外支出 nonoperating expense sNMF(TY  
  161 6801 所得税 income tax TnQW ~_:  
  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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