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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 Q4]O d{[  
  1 1001 库存现金 cash on hand Hm|N {  
  2 1002 银行存款 bank deposit @"^7ASd%  
  5 1015 其他货币资金 other monetary capital Y;g\ @j  
  9 1101 交易性金融资产 transaction monetary assets F1M:"-bda  
  11 1121 应收票据 notes receivable v| ]"uPxH?  
  12 1122 应收账款 Account receivable ty%,T.@e  
  13 1123 预付账款 account prepaid :+ 1Wmg  
  14 1131 应收股利 dividend receivable Qr6PkHU  
  15 1132 应收利息 accrued interest receivable V joVC$ZX  
  21 1231 其他应收款 accounts receivable-others plJUQk  
  22 1241 坏账准备 had debts reserve 4mX?PKvbn  
  28 1401 材料采购 procurement of materials ;7H^;+P  
  29 1402 在途物资 materials in transit d:_;  
  30 1403 原材料 raw materials ;3bUgI}.J  
  32 1406 库存商品 commodity stocks (#z6w#CU(  
  33 1407 发出商品 goods in transit Q+QD ,  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 1O,8=,K2a  
  42 1461 存货跌价准备 reserve against stock price declining 2hryY  
  43 1501 待摊费用 fees to be apportioned ,]n~j-X  
  45 1521 持有至到期投资 hold investment due gMPp'^g]_  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve #Oq.}x?i  
  47 1523 可供出售金融资产 financial assets available for sale ?FR-a Xx  
  48 1524 长期股权投资 long-term stock ownership investment <nN# K{AH  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve X2:23j<  
  50 1526 投资性房地产 investment real eastate 42}8es.aa  
  51 1531 长期应收款 long-term account receivable $ye>;Ek  
  52 1541 未实现融资收益 unrealized financing income 88?O4)c  
  54 1601 固定资产 permanent assets JB.U&  
  55 1602 累计折旧 accumulated depreciation NN5Ejr,  
  56 1603 固定资产减值准备permanent assets reduction reserve qTMY]=(  
  57 1604 在建工程 construction in process ?*7Mn`  
  58 1605 工程物资 engineer material iY&I?o!Ch  
  59 1606 固定资产清理 disposal of fixed assets fWi/mK3c  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing SN\c 2^#  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing yg~@} _C2_  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ###>0(n  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 5)hfI7{d  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture `QW=<Le?  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation P4/~_$e  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation difX7)\  
  67 1701 无形资产 intangible assets L2~'Z'q  
  68 1702 累计摊销 accumulated amortization {I?)ODx7qC  
  69 1703 无形资产减值准备 intangible assets reduction reserve SR?(z  
  70 1711 商誉 business reputation I:UDEoQo  
  71 1801 长期待摊费用 long-term deferred expenses iy]?j$B$  
  72 1811 递延所得税资产 deferred income tax assets ;G3?Sa7+  
  73 1901 待处理财产损溢 waiting assets profit and loss n}(A4^=4KQ  
  二、负债类 debt group MPw?HpM  
  74 2001 短期借款 short-term loan Cz9MXb]B  
  81 2101 交易性金融负债 transaction financial liabilities #V#!@@c;?  
  83 2201 应付票据 notes payable %k )H7nj  
  84 2202 应付账款 account payable D&~%w!  
  85 2205 预收账款 item received in advance b > k2@  
  86 2211 应付职工薪酬 employee pay payable %:;g|PC  
  87 2221 应交税费 tax payable !H9^j6|  
  88 2231 应付股利 dividend payable v+SdjFAY  
  89 2232 应付利息 interest payable &`tAQN*Z  
  90 2241 其他应付款 other account payable > '. : Acn  
  97 2401 预提费用 withholding expenses 2' ^7G@%  
  98 2411 预计负债 estimated liabilities jF/S2Ty2  
  99 2501 递延收益 deferred income lmL$0{Yr  
  100 2601 长期借款 money borrowed for long term q(~|roKA(  
  101 2602 长期债券 long-term bond uI%7jA~@  
  106 2801 长期应付款 long-term account payable Zzz94`  
  107 2802 未确认融资费用 unacknowledged financial charges M'|p<SO ]  
  108 2811 专项应付款 special accounts payable &;L=f;   
  109 2901 递延所得税负债 deferred income tax liabilities c$tX3ug6I  
  三、共同类 aJA(UN45  
  112 3101 衍生工具 derivative tool af9KtX+  
  113 3201 套期工具 arbitrage tool lI.oyR'  
  114 3202 被套期项目 arbitrage project ,u)jZ7  
  四、所有者权益类 W\;|mEEu  
  115 4001 实收资本 paid-up capital (j??  
  116 4002 资本公积 contributed surplus (}.MB3`#C  
  117 4101 盈余公积 earned surplus W g6H~x  
  119 4103 本年利润 profit for the current year R*6B@<p,i  
  120 4104 利润分配 allocation of profits h0g?=hJq  
  121 4201 库存股 treasury stock ; D/6e6  
  五、成本类 ^m&P0  
  122 5001 生产成本 production cost iR88L&U>  
  123 5101 制造费用 cost of production n\JI7A}  
  124 5201 劳务成本 service cost v}d)uPl} ;  
  125 5301 研发支出 research and development expenditures 15 0-'Q  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor eNVuw:Q+  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ~ A=Gra  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor nhjT2Sl  
  六、损益类 -57~7 <N  
  129 6001 主营业务收入 main business income 1# z@D(  
  130 6011 利息收入 金融共用​ interest income financial sharing @DY"~c cH  
  135 6051 其他业务收入 other business income k{N!}%*2  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance f% )9!qeW  
  137 6101 公允价值变动损益 sound value flexible loss and profit [wnp]'+!  
  138 6111 投资收益 income on investment !Hl]&  
  142 6301 营业外收入 nonrevenue receipt 0BhcXH t  
  143 6401 主营业务成本 main business cost pq&[cA_w  
  144 6402 其他业务支出 other business expense c"Vp5lo0  
  145 6405 营业税金及附加 business tariff and annex Yv@n$W`:  
  146 6411 利息支出 金融共用 interest expense financial sharing }zQgS8PQH  
  155 6601 销售费用 marketing cost 6l;2kztGp  
  156 6602 管理费用 managing cost i$PO#}  
  157 6603 财务费用 financial cost ^7YNM<_%@  
  158 6604 勘探费用 exploration expense gD4vV'|  
  159 6701 资产减值损失 loss from asset devaluation hd~#I< 8;2  
  160 6711 营业外支出 nonoperating expense <r t$~}  
  161 6801 所得税 income tax (=Kv1 HaD  
  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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