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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 &T-:`(  
  1 1001 库存现金 cash on hand ^Zs ^  
  2 1002 银行存款 bank deposit s j-oaWt  
  5 1015 其他货币资金 other monetary capital j^/<:e c.  
  9 1101 交易性金融资产 transaction monetary assets E>@]"O)=M,  
  11 1121 应收票据 notes receivable vy [7I8f{  
  12 1122 应收账款 Account receivable -DGuaUU  
  13 1123 预付账款 account prepaid mr[1F]G  
  14 1131 应收股利 dividend receivable /  !h<+  
  15 1132 应收利息 accrued interest receivable gT []"ZT7  
  21 1231 其他应收款 accounts receivable-others *#p}FB2H#  
  22 1241 坏账准备 had debts reserve a@|`!<5  
  28 1401 材料采购 procurement of materials 3I'7+?@@l  
  29 1402 在途物资 materials in transit J%Y-3{TQK  
  30 1403 原材料 raw materials QBmARQ  
  32 1406 库存商品 commodity stocks c9gm%  
  33 1407 发出商品 goods in transit ci%$So 2#  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles v7j/_;JE;  
  42 1461 存货跌价准备 reserve against stock price declining NW wKp?  
  43 1501 待摊费用 fees to be apportioned JWu0VLo  
  45 1521 持有至到期投资 hold investment due y2g)*T!m  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve y[f%0*\B  
  47 1523 可供出售金融资产 financial assets available for sale xxGQXW  
  48 1524 长期股权投资 long-term stock ownership investment e}gGl<((g  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Qt"jU+Zoy  
  50 1526 投资性房地产 investment real eastate <_8eOL<X  
  51 1531 长期应收款 long-term account receivable R8.@5g_  
  52 1541 未实现融资收益 unrealized financing income oeVI 6-_S  
  54 1601 固定资产 permanent assets P2>_qyX  
  55 1602 累计折旧 accumulated depreciation *` -  
  56 1603 固定资产减值准备permanent assets reduction reserve |I]G=.*E  
  57 1604 在建工程 construction in process DbI)tDi5D  
  58 1605 工程物资 engineer material @B)5Ho  
  59 1606 固定资产清理 disposal of fixed assets R74RJi&  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing M;g"rpM  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing X.e4pLwGK  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture z\k 6."e_&  
  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 j`u2\ ;  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture q.hpnE~#lh  
  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  1A]   
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation BN`tiPNEp  
  67 1701 无形资产 intangible assets ? MRT  
  68 1702 累计摊销 accumulated amortization ?S)Pv53>}  
  69 1703 无形资产减值准备 intangible assets reduction reserve x;JC{d#  
  70 1711 商誉 business reputation k:U%#r b;  
  71 1801 长期待摊费用 long-term deferred expenses u~t%GIg  
  72 1811 递延所得税资产 deferred income tax assets UZJs!#P  
  73 1901 待处理财产损溢 waiting assets profit and loss &x.5TDB>%  
  二、负债类 debt group 9D5v0Qi  
  74 2001 短期借款 short-term loan 9$sx+=(  
  81 2101 交易性金融负债 transaction financial liabilities !9S!zRy@  
  83 2201 应付票据 notes payable T~l Hm  
  84 2202 应付账款 account payable yBqKldl  
  85 2205 预收账款 item received in advance 9j5k=IXg#a  
  86 2211 应付职工薪酬 employee pay payable ]o9^?iU]  
  87 2221 应交税费 tax payable q\s>Oe6$  
  88 2231 应付股利 dividend payable jTsQsHq   
  89 2232 应付利息 interest payable K?S5C8  
  90 2241 其他应付款 other account payable RLh%Y>w  
  97 2401 预提费用 withholding expenses utdus:B#0  
  98 2411 预计负债 estimated liabilities :Mu]* N  
  99 2501 递延收益 deferred income 1VXn`O?LW  
  100 2601 长期借款 money borrowed for long term )P W Zc?M  
  101 2602 长期债券 long-term bond bhjJH,%_>  
  106 2801 长期应付款 long-term account payable =, U~  
  107 2802 未确认融资费用 unacknowledged financial charges 0$R}_Ok  
  108 2811 专项应付款 special accounts payable ,7Q b24A  
  109 2901 递延所得税负债 deferred income tax liabilities  qaBL  
  三、共同类 s=&x%0f%  
  112 3101 衍生工具 derivative tool K}dvXO@=|c  
  113 3201 套期工具 arbitrage tool @vi;P ^1!  
  114 3202 被套期项目 arbitrage project cS|W&IH1  
  四、所有者权益类 Q=498Y~x  
  115 4001 实收资本 paid-up capital GZiN&}5e  
  116 4002 资本公积 contributed surplus > 8!9  
  117 4101 盈余公积 earned surplus Qv;^nj{\qV  
  119 4103 本年利润 profit for the current year # i|pi'I j  
  120 4104 利润分配 allocation of profits 8}OII\  
  121 4201 库存股 treasury stock |HTTTz9R.  
  五、成本类 %c&< {D}r  
  122 5001 生产成本 production cost @ ojV8  
  123 5101 制造费用 cost of production csv;u'  
  124 5201 劳务成本 service cost  4V 5  
  125 5301 研发支出 research and development expenditures ;0 9~#Wop  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor )O6_9f_  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Z=144n 1  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ~hQTxLp  
  六、损益类 -H](2}  
  129 6001 主营业务收入 main business income "&TN}SBW  
  130 6011 利息收入 金融共用​ interest income financial sharing d+6-ten  
  135 6051 其他业务收入 other business income 3B ;aoejHm  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ,6T3:qkkvF  
  137 6101 公允价值变动损益 sound value flexible loss and profit Ei\tn`I&  
  138 6111 投资收益 income on investment 6  8a  
  142 6301 营业外收入 nonrevenue receipt 7,D6RP(b  
  143 6401 主营业务成本 main business cost }FAO.  
  144 6402 其他业务支出 other business expense zqGo7;; #  
  145 6405 营业税金及附加 business tariff and annex |s[k= /~"  
  146 6411 利息支出 金融共用 interest expense financial sharing 5cSqo{|En  
  155 6601 销售费用 marketing cost oAq<ag\qV  
  156 6602 管理费用 managing cost iJEKLv  
  157 6603 财务费用 financial cost kKNrCv@64d  
  158 6604 勘探费用 exploration expense N ._&\fHY  
  159 6701 资产减值损失 loss from asset devaluation ~`CWpc:  
  160 6711 营业外支出 nonoperating expense 9d >AnTf&H  
  161 6801 所得税 income tax d7!,  
  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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