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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 2M?L++ i  
  1 1001 库存现金 cash on hand %CG=mTP  
  2 1002 银行存款 bank deposit `:EU~4s\  
  5 1015 其他货币资金 other monetary capital E3h-?ugO'  
  9 1101 交易性金融资产 transaction monetary assets RRR=R]  
  11 1121 应收票据 notes receivable 4> te>[  
  12 1122 应收账款 Account receivable ^1z)\p1  
  13 1123 预付账款 account prepaid &,iPI2`O A  
  14 1131 应收股利 dividend receivable ?bl9e&/!  
  15 1132 应收利息 accrued interest receivable 0t P{K  
  21 1231 其他应收款 accounts receivable-others p(x<h  
  22 1241 坏账准备 had debts reserve ~DUOL ~E  
  28 1401 材料采购 procurement of materials {$)pkhJ  
  29 1402 在途物资 materials in transit ^h"F\vIpV  
  30 1403 原材料 raw materials 5*r5?n e  
  32 1406 库存商品 commodity stocks 2B=+p83<  
  33 1407 发出商品 goods in transit t$b{zv9C  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles cW\Y1=Gv|  
  42 1461 存货跌价准备 reserve against stock price declining 3+ WostOx  
  43 1501 待摊费用 fees to be apportioned ,PZ[CX;H@  
  45 1521 持有至到期投资 hold investment due c:_dW;MJ0  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve aUEnQ%YU"  
  47 1523 可供出售金融资产 financial assets available for sale K{]\}7+   
  48 1524 长期股权投资 long-term stock ownership investment 1_G5uHO  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve XQ$9E?|=  
  50 1526 投资性房地产 investment real eastate <'z.3@D  
  51 1531 长期应收款 long-term account receivable @7OE:& #V  
  52 1541 未实现融资收益 unrealized financing income pDG>9P#mO  
  54 1601 固定资产 permanent assets Zi ;7.PqL  
  55 1602 累计折旧 accumulated depreciation eLN[`hJ  
  56 1603 固定资产减值准备permanent assets reduction reserve NUGiDJ+[  
  57 1604 在建工程 construction in process .0#{ ?R,  
  58 1605 工程物资 engineer material _&/2-3]\B  
  59 1606 固定资产清理 disposal of fixed assets WOuk> /  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing rd4mAX6@  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing #F6!x3Z  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture PgwNEwG  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture mA0|W# NB  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture tf?"AY4  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation @y{ f>nm  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation RWINdJZ  
  67 1701 无形资产 intangible assets Z6_E/S  
  68 1702 累计摊销 accumulated amortization V?o%0V  
  69 1703 无形资产减值准备 intangible assets reduction reserve lsRW.h,  
  70 1711 商誉 business reputation  #]FJx  
  71 1801 长期待摊费用 long-term deferred expenses 38gEto#q  
  72 1811 递延所得税资产 deferred income tax assets 1agI/R  
  73 1901 待处理财产损溢 waiting assets profit and loss oq9gG)F  
  二、负债类 debt group X16r$~Pb  
  74 2001 短期借款 short-term loan Dh B*k<S  
  81 2101 交易性金融负债 transaction financial liabilities g WHjI3;  
  83 2201 应付票据 notes payable qq[Enf|/y  
  84 2202 应付账款 account payable C'xWRSDO  
  85 2205 预收账款 item received in advance @1iH4RE*  
  86 2211 应付职工薪酬 employee pay payable W3-g]#\?  
  87 2221 应交税费 tax payable oAxCI/  
  88 2231 应付股利 dividend payable FpFkZFtG'm  
  89 2232 应付利息 interest payable U~Y jTjbd  
  90 2241 其他应付款 other account payable f&L8<AS Fo  
  97 2401 预提费用 withholding expenses uE:`Fo=y  
  98 2411 预计负债 estimated liabilities yc3i> w`  
  99 2501 递延收益 deferred income Lo^gg#o  
  100 2601 长期借款 money borrowed for long term \:`-"Ou(*  
  101 2602 长期债券 long-term bond {^*D5  
  106 2801 长期应付款 long-term account payable z)XI A)i6  
  107 2802 未确认融资费用 unacknowledged financial charges p )w{}@%r  
  108 2811 专项应付款 special accounts payable ^DOQ+  
  109 2901 递延所得税负债 deferred income tax liabilities f l*O)r  
  三、共同类 $JZ}=\n7  
  112 3101 衍生工具 derivative tool "IKbb 7x  
  113 3201 套期工具 arbitrage tool - <M'h  
  114 3202 被套期项目 arbitrage project !DNk!]|  
  四、所有者权益类 Qvhz$W[P>  
  115 4001 实收资本 paid-up capital N2e]S8-  
  116 4002 资本公积 contributed surplus t[Ywp!y[  
  117 4101 盈余公积 earned surplus rEG!A87Zz  
  119 4103 本年利润 profit for the current year 5R/k8UZ  
  120 4104 利润分配 allocation of profits $SPA'63AC  
  121 4201 库存股 treasury stock _/)HAw?k  
  五、成本类 j`ybzG^  
  122 5001 生产成本 production cost rwvCp_pN.  
  123 5101 制造费用 cost of production oiNt'HQ2/  
  124 5201 劳务成本 service cost p-,(P+Np  
  125 5301 研发支出 research and development expenditures D./3,z  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor V"R,omh  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor YKG}4{T  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor &(YNz9L  
  六、损益类 }ec3qZ@  
  129 6001 主营业务收入 main business income xr).ZswQ  
  130 6011 利息收入 金融共用​ interest income financial sharing ,1|0]:  
  135 6051 其他业务收入 other business income O>kM2xw  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance (=/}i'  
  137 6101 公允价值变动损益 sound value flexible loss and profit RqRyZ*n  
  138 6111 投资收益 income on investment /dq(Z"O_  
  142 6301 营业外收入 nonrevenue receipt  Jyo(Etp  
  143 6401 主营业务成本 main business cost mVdg0  
  144 6402 其他业务支出 other business expense &1$|KbmV4  
  145 6405 营业税金及附加 business tariff and annex ZIikDi h1  
  146 6411 利息支出 金融共用 interest expense financial sharing g.d~`R@v  
  155 6601 销售费用 marketing cost ^A' Bghy  
  156 6602 管理费用 managing cost m. "T3K  
  157 6603 财务费用 financial cost M5<c HE  
  158 6604 勘探费用 exploration expense l fJ lXD  
  159 6701 资产减值损失 loss from asset devaluation ;iT Zzm B  
  160 6711 营业外支出 nonoperating expense w^wh|'u^_@  
  161 6801 所得税 income tax mv\S1[<T  
  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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