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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 /yYlu  
  1 1001 库存现金 cash on hand 8~5|KO >F  
  2 1002 银行存款 bank deposit u%opY<h  
  5 1015 其他货币资金 other monetary capital |~NeB"l{  
  9 1101 交易性金融资产 transaction monetary assets R<g=\XO'y  
  11 1121 应收票据 notes receivable < l[` "0  
  12 1122 应收账款 Account receivable |R~;&x:  
  13 1123 预付账款 account prepaid H1Xovr  
  14 1131 应收股利 dividend receivable Zr"dOj$Jf  
  15 1132 应收利息 accrued interest receivable >eo8  
  21 1231 其他应收款 accounts receivable-others /=M.-MU2  
  22 1241 坏账准备 had debts reserve 1URsHV!xcM  
  28 1401 材料采购 procurement of materials 4(m3c<'P  
  29 1402 在途物资 materials in transit iEhDaC[e(b  
  30 1403 原材料 raw materials cEi<}9r  
  32 1406 库存商品 commodity stocks 9p<:LZd~  
  33 1407 发出商品 goods in transit Y n>{4BZ>#  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ngqUH  
  42 1461 存货跌价准备 reserve against stock price declining 2{};6{yz  
  43 1501 待摊费用 fees to be apportioned /nM*ljfB\  
  45 1521 持有至到期投资 hold investment due 7xDN.o*>  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve AI fk"2  
  47 1523 可供出售金融资产 financial assets available for sale J~2 CD*v  
  48 1524 长期股权投资 long-term stock ownership investment YPQCOG  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ?M<|r11}  
  50 1526 投资性房地产 investment real eastate j&}B<f _6J  
  51 1531 长期应收款 long-term account receivable + -k`x0v  
  52 1541 未实现融资收益 unrealized financing income K z^hQd  
  54 1601 固定资产 permanent assets ^z?=?%{  
  55 1602 累计折旧 accumulated depreciation !L$oAqW  
  56 1603 固定资产减值准备permanent assets reduction reserve ]Hj`2\KD.d  
  57 1604 在建工程 construction in process %#Q #N,fw  
  58 1605 工程物资 engineer material +}]wLM}\UF  
  59 1606 固定资产清理 disposal of fixed assets d.1Q~&`  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing _ ^3@PM>  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ~p!QSRu~,b  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture %>NRna  
  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 k`Y,KuBpM  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture {lK EZirO  
  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 F~P/*FFK  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ]=pWZ~A  
  67 1701 无形资产 intangible assets Nuo<` 6mV@  
  68 1702 累计摊销 accumulated amortization lMPbLF%_  
  69 1703 无形资产减值准备 intangible assets reduction reserve x k#*=  
  70 1711 商誉 business reputation Ot"(uW4$[  
  71 1801 长期待摊费用 long-term deferred expenses .=aMj rME  
  72 1811 递延所得税资产 deferred income tax assets .?7So3   
  73 1901 待处理财产损溢 waiting assets profit and loss 4w2L?PDMi  
  二、负债类 debt group '|+=B u  
  74 2001 短期借款 short-term loan ,DQ >&_DK  
  81 2101 交易性金融负债 transaction financial liabilities Jz2 q\42q  
  83 2201 应付票据 notes payable ri;r7Y9V9`  
  84 2202 应付账款 account payable E<P*QZ-C3  
  85 2205 预收账款 item received in advance l>33z_H^  
  86 2211 应付职工薪酬 employee pay payable )S"o{N3B  
  87 2221 应交税费 tax payable B)(w%\M4^  
  88 2231 应付股利 dividend payable .;}pU!S~R  
  89 2232 应付利息 interest payable ^W{eO@  
  90 2241 其他应付款 other account payable }8X:?S %  
  97 2401 预提费用 withholding expenses LDSbd,GF  
  98 2411 预计负债 estimated liabilities lHRK'? Q  
  99 2501 递延收益 deferred income ,9+nfj  
  100 2601 长期借款 money borrowed for long term 0c{Gr 0[>  
  101 2602 长期债券 long-term bond |oB]6 VS`  
  106 2801 长期应付款 long-term account payable DOA[iT";4  
  107 2802 未确认融资费用 unacknowledged financial charges <`b| L9  
  108 2811 专项应付款 special accounts payable Zj5NWzj X  
  109 2901 递延所得税负债 deferred income tax liabilities >EyvdX#v  
  三、共同类 \>_eEZ5  
  112 3101 衍生工具 derivative tool <4SF~i  
  113 3201 套期工具 arbitrage tool .|tQ=l@I  
  114 3202 被套期项目 arbitrage project !WDn7j'A  
  四、所有者权益类 VdYOm  
  115 4001 实收资本 paid-up capital 9 ?[4i '  
  116 4002 资本公积 contributed surplus $::51#^Wg  
  117 4101 盈余公积 earned surplus HM;4=%  
  119 4103 本年利润 profit for the current year 0!)U *+j,  
  120 4104 利润分配 allocation of profits uV#-8a5!  
  121 4201 库存股 treasury stock ~6=Wq64  
  五、成本类 !G@V<'F  
  122 5001 生产成本 production cost %Gnd"SGs  
  123 5101 制造费用 cost of production pPU2ar  
  124 5201 劳务成本 service cost F5Cqv0H V  
  125 5301 研发支出 research and development expenditures 6!i( \Q*  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor /<G yg7o0  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 9Vh_XBgP  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor #zh6=.,7  
  六、损益类 D]3bwoFo&u  
  129 6001 主营业务收入 main business income h:eN>yW  
  130 6011 利息收入 金融共用​ interest income financial sharing *s 1D\/H  
  135 6051 其他业务收入 other business income 8Fyc#Xo8  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 3ytx"=B%  
  137 6101 公允价值变动损益 sound value flexible loss and profit 8kKRx   
  138 6111 投资收益 income on investment jLpgWt`8)E  
  142 6301 营业外收入 nonrevenue receipt w/)e2CH  
  143 6401 主营业务成本 main business cost j TGS6{E  
  144 6402 其他业务支出 other business expense &^"s=g.  
  145 6405 营业税金及附加 business tariff and annex \f ~u85  
  146 6411 利息支出 金融共用 interest expense financial sharing K]lb8q}Z~  
  155 6601 销售费用 marketing cost $L $j KNwf  
  156 6602 管理费用 managing cost =+kvL2nx-  
  157 6603 财务费用 financial cost W` 6"!V  
  158 6604 勘探费用 exploration expense PkZf(=-X  
  159 6701 资产减值损失 loss from asset devaluation hJs&rpN  
  160 6711 营业外支出 nonoperating expense ([z<TS#Md  
  161 6801 所得税 income tax Lcm ~QF7cd  
  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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