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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 vOP[ND=T  
  1 1001 库存现金 cash on hand etDB|(,z  
  2 1002 银行存款 bank deposit q{_buTARq  
  5 1015 其他货币资金 other monetary capital RZ.5:v6  
  9 1101 交易性金融资产 transaction monetary assets OIWo * %  
  11 1121 应收票据 notes receivable a,tP.Xsl  
  12 1122 应收账款 Account receivable 9SFiL#1  
  13 1123 预付账款 account prepaid /V*eAn8>  
  14 1131 应收股利 dividend receivable  z`_N|iEd  
  15 1132 应收利息 accrued interest receivable dvj`%?=  
  21 1231 其他应收款 accounts receivable-others G![1+2p:Tq  
  22 1241 坏账准备 had debts reserve g{a0,B/j  
  28 1401 材料采购 procurement of materials >ab=LDoM  
  29 1402 在途物资 materials in transit (p2a{v}fEz  
  30 1403 原材料 raw materials FQ4rA 4  
  32 1406 库存商品 commodity stocks kB:R- St  
  33 1407 发出商品 goods in transit O0I/^  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles +<|w|c  
  42 1461 存货跌价准备 reserve against stock price declining (nzzX?`nY  
  43 1501 待摊费用 fees to be apportioned HYY|) Wo  
  45 1521 持有至到期投资 hold investment due Cv=0&S.  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve qj/P4*6E  
  47 1523 可供出售金融资产 financial assets available for sale m8f_w  
  48 1524 长期股权投资 long-term stock ownership investment 3wh yIXs  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve $H 9xM  
  50 1526 投资性房地产 investment real eastate  )Ob{]  
  51 1531 长期应收款 long-term account receivable P6?Q;-\q0  
  52 1541 未实现融资收益 unrealized financing income C^~iz in  
  54 1601 固定资产 permanent assets BdYh:  
  55 1602 累计折旧 accumulated depreciation ~& l`"  
  56 1603 固定资产减值准备permanent assets reduction reserve cP Y^Bf5)  
  57 1604 在建工程 construction in process j?,$ *Fi  
  58 1605 工程物资 engineer material aqN.5'2\  
  59 1606 固定资产清理 disposal of fixed assets MWuVV=rd8a  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 8;5/_BwMu  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing qnlj~]NV  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ,8 .`;  
  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 g?`J,*y  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 7 D^A:f  
  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 AX)zSrXn  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation WZr~Pb9  
  67 1701 无形资产 intangible assets _Dv^~e1c  
  68 1702 累计摊销 accumulated amortization g$tW9 Q  
  69 1703 无形资产减值准备 intangible assets reduction reserve Il642#Gh  
  70 1711 商誉 business reputation bM'AD[  
  71 1801 长期待摊费用 long-term deferred expenses %|I|Mc  
  72 1811 递延所得税资产 deferred income tax assets )>/c/ B  
  73 1901 待处理财产损溢 waiting assets profit and loss v3NaX.  
  二、负债类 debt group 4j *}|@x  
  74 2001 短期借款 short-term loan I 5~DC  
  81 2101 交易性金融负债 transaction financial liabilities N 4:'X6u;  
  83 2201 应付票据 notes payable (!b: gG  
  84 2202 应付账款 account payable 3,[2-obmi  
  85 2205 预收账款 item received in advance 7PMZt$n  
  86 2211 应付职工薪酬 employee pay payable fS ~.K9  
  87 2221 应交税费 tax payable 7~16letQ  
  88 2231 应付股利 dividend payable TQou.'+v  
  89 2232 应付利息 interest payable YJy*OS_&  
  90 2241 其他应付款 other account payable A"'MRY T`  
  97 2401 预提费用 withholding expenses i_MI!o  
  98 2411 预计负债 estimated liabilities Q^k# ?j#  
  99 2501 递延收益 deferred income NR*SEbUU*  
  100 2601 长期借款 money borrowed for long term 6~}H3rvO}  
  101 2602 长期债券 long-term bond dd$N4&  
  106 2801 长期应付款 long-term account payable sa`Yan  
  107 2802 未确认融资费用 unacknowledged financial charges s :ruCS  
  108 2811 专项应付款 special accounts payable Vo%d;>!G\;  
  109 2901 递延所得税负债 deferred income tax liabilities VC.?]'OqD  
  三、共同类 X=3@M_Jzo  
  112 3101 衍生工具 derivative tool ]VvJ1Xn0  
  113 3201 套期工具 arbitrage tool >$y >  
  114 3202 被套期项目 arbitrage project <%z/6I Af|  
  四、所有者权益类 c&++[  
  115 4001 实收资本 paid-up capital 6"GpE5'*  
  116 4002 资本公积 contributed surplus k mj m6  
  117 4101 盈余公积 earned surplus .*j+?  
  119 4103 本年利润 profit for the current year P5>CSWy%  
  120 4104 利润分配 allocation of profits wLtTC4D  
  121 4201 库存股 treasury stock qo@dFKy  
  五、成本类 _#C}hwOR>X  
  122 5001 生产成本 production cost Al|7Y/  
  123 5101 制造费用 cost of production 0U>Q<I}  
  124 5201 劳务成本 service cost K>[H@|k\k  
  125 5301 研发支出 research and development expenditures L3AwL)I   
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor L?0l1P  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor c #kV+n<  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor  sD8S2  
  六、损益类 lIz_0rE  
  129 6001 主营业务收入 main business income :j ~5(K"  
  130 6011 利息收入 金融共用​ interest income financial sharing "b 0cj  
  135 6051 其他业务收入 other business income MxRU6+a  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance PlZ iTP  
  137 6101 公允价值变动损益 sound value flexible loss and profit >|?T|  
  138 6111 投资收益 income on investment A-5 +#  
  142 6301 营业外收入 nonrevenue receipt 6<Z: Xw  
  143 6401 主营业务成本 main business cost GcR`{ 3hO  
  144 6402 其他业务支出 other business expense I*}#nY0+  
  145 6405 营业税金及附加 business tariff and annex Nd!VR+IZ  
  146 6411 利息支出 金融共用 interest expense financial sharing 9$&e~^&B  
  155 6601 销售费用 marketing cost E0Q"qEvU  
  156 6602 管理费用 managing cost YJ$ewK4E#.  
  157 6603 财务费用 financial cost ?N*0 S'dY  
  158 6604 勘探费用 exploration expense <^U(ya  
  159 6701 资产减值损失 loss from asset devaluation j&A3s{S4A  
  160 6711 营业外支出 nonoperating expense s{e(- 7'  
  161 6801 所得税 income tax l,.?-|Poa  
  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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