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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 #hk5z;J5  
  1 1001 库存现金 cash on hand %xKZ" #Z#K  
  2 1002 银行存款 bank deposit `Y^l.%AZZ  
  5 1015 其他货币资金 other monetary capital +(W7hK4ip  
  9 1101 交易性金融资产 transaction monetary assets @}Q!K*  
  11 1121 应收票据 notes receivable -w f>N:  
  12 1122 应收账款 Account receivable uKj(=Rqq  
  13 1123 预付账款 account prepaid 5" (FilM  
  14 1131 应收股利 dividend receivable g1:%986jv  
  15 1132 应收利息 accrued interest receivable GDb V y)&  
  21 1231 其他应收款 accounts receivable-others KT7R0v  
  22 1241 坏账准备 had debts reserve A~^x*#q{4  
  28 1401 材料采购 procurement of materials $sUn'62JlU  
  29 1402 在途物资 materials in transit |>1#)cONW  
  30 1403 原材料 raw materials 6!N2B[9  
  32 1406 库存商品 commodity stocks Z$B%V t  
  33 1407 发出商品 goods in transit "rfBYl`  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles uvw1 _j?  
  42 1461 存货跌价准备 reserve against stock price declining  z:   
  43 1501 待摊费用 fees to be apportioned  FsQoQ#*  
  45 1521 持有至到期投资 hold investment due )."dqq^ q  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve VDxF%!h(  
  47 1523 可供出售金融资产 financial assets available for sale B79 ~-,Yh  
  48 1524 长期股权投资 long-term stock ownership investment <_]W1V:0  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve W Q9Q:F2  
  50 1526 投资性房地产 investment real eastate $~VIx% h  
  51 1531 长期应收款 long-term account receivable a7=lZZ ?  
  52 1541 未实现融资收益 unrealized financing income ;lS sy  
  54 1601 固定资产 permanent assets 7j29wvSp5  
  55 1602 累计折旧 accumulated depreciation hztqZ:  
  56 1603 固定资产减值准备permanent assets reduction reserve NjPQT9&3h  
  57 1604 在建工程 construction in process ~|N,{GaL  
  58 1605 工程物资 engineer material )o-mM tPj  
  59 1606 固定资产清理 disposal of fixed assets WJ LqH<  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing b`% !\I  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing  A; *<  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture \  H#"  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture _Vf>>tuW  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Z[B:6\oQ  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation NciIqF   
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation > yVp1Se  
  67 1701 无形资产 intangible assets =''b`T$  
  68 1702 累计摊销 accumulated amortization e,Y<$kPV  
  69 1703 无形资产减值准备 intangible assets reduction reserve u} +?'B)  
  70 1711 商誉 business reputation IGi9YpI&K  
  71 1801 长期待摊费用 long-term deferred expenses Bk^o$3#  
  72 1811 递延所得税资产 deferred income tax assets t;-F]  
  73 1901 待处理财产损溢 waiting assets profit and loss q~Al[`K  
  二、负债类 debt group Le{.B@2-"  
  74 2001 短期借款 short-term loan }Z t#OA $  
  81 2101 交易性金融负债 transaction financial liabilities SoHaGQo x  
  83 2201 应付票据 notes payable MJCz %z K  
  84 2202 应付账款 account payable  q*C-DiV  
  85 2205 预收账款 item received in advance qQ6@43TC  
  86 2211 应付职工薪酬 employee pay payable jSRi  
  87 2221 应交税费 tax payable wh2E$b(-  
  88 2231 应付股利 dividend payable ?;.= o?e9  
  89 2232 应付利息 interest payable M4CC&?6\  
  90 2241 其他应付款 other account payable ]ms+ Va_/  
  97 2401 预提费用 withholding expenses SJlE!MK  
  98 2411 预计负债 estimated liabilities zSu,S4m_;  
  99 2501 递延收益 deferred income ?STO#<a  
  100 2601 长期借款 money borrowed for long term F?0Q AA  
  101 2602 长期债券 long-term bond ao[yHcAs  
  106 2801 长期应付款 long-term account payable  qm enj  
  107 2802 未确认融资费用 unacknowledged financial charges s&<76kwl  
  108 2811 专项应付款 special accounts payable RCxwiZaf33  
  109 2901 递延所得税负债 deferred income tax liabilities ):}A Quy]  
  三、共同类 8OO[Le]1  
  112 3101 衍生工具 derivative tool fO .=i1 E}  
  113 3201 套期工具 arbitrage tool GCX?W`  
  114 3202 被套期项目 arbitrage project 45$aq~%as  
  四、所有者权益类 %+<1X?;,Fq  
  115 4001 实收资本 paid-up capital H* +7{;$  
  116 4002 资本公积 contributed surplus t 7sEY  
  117 4101 盈余公积 earned surplus =dQ/^C_hj  
  119 4103 本年利润 profit for the current year DyA /!%g  
  120 4104 利润分配 allocation of profits ^U96p0H"T  
  121 4201 库存股 treasury stock 6l &!4r@}  
  五、成本类 i1A<0W|  
  122 5001 生产成本 production cost 6Z2|j~  
  123 5101 制造费用 cost of production U~t!   
  124 5201 劳务成本 service cost ,"{e$|iY  
  125 5301 研发支出 research and development expenditures VeZd\Oe  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ~C>Q+tR8  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor x; -D}#  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor +Ar4X-A{y  
  六、损益类 q^n LC6q  
  129 6001 主营业务收入 main business income  -T-yt2h(  
  130 6011 利息收入 金融共用​ interest income financial sharing X8?@Y@  
  135 6051 其他业务收入 other business income ;ceg:-Zqo  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance t)g %9 k^  
  137 6101 公允价值变动损益 sound value flexible loss and profit %+;l|Z{Uf  
  138 6111 投资收益 income on investment  6pfkv2.}  
  142 6301 营业外收入 nonrevenue receipt dK,=9DQy5  
  143 6401 主营业务成本 main business cost 2;3&&yK2b  
  144 6402 其他业务支出 other business expense fX6pW%Q'6  
  145 6405 营业税金及附加 business tariff and annex mFxt  +\  
  146 6411 利息支出 金融共用 interest expense financial sharing Msfxce  
  155 6601 销售费用 marketing cost jp@X,HES  
  156 6602 管理费用 managing cost csxn" Dz\  
  157 6603 财务费用 financial cost ,dw\y/dn  
  158 6604 勘探费用 exploration expense 51H6 W/$  
  159 6701 资产减值损失 loss from asset devaluation w^YXnLLJG  
  160 6711 营业外支出 nonoperating expense Wg,@S*x(  
  161 6801 所得税 income tax F:[[@~z  
  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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