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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 8R-?x/:  
  1 1001 库存现金 cash on hand DJ=miJI'  
  2 1002 银行存款 bank deposit p n'*w 1i  
  5 1015 其他货币资金 other monetary capital y 37n~~%  
  9 1101 交易性金融资产 transaction monetary assets nCYicB  
  11 1121 应收票据 notes receivable g.&&=T  
  12 1122 应收账款 Account receivable [N H[n#  
  13 1123 预付账款 account prepaid _DH,$evS%  
  14 1131 应收股利 dividend receivable 4qiG>^h9  
  15 1132 应收利息 accrued interest receivable + PGfQN  
  21 1231 其他应收款 accounts receivable-others V,&s$eQC  
  22 1241 坏账准备 had debts reserve ~6 {;3"^<  
  28 1401 材料采购 procurement of materials pdmeB  
  29 1402 在途物资 materials in transit ud! iy  
  30 1403 原材料 raw materials d}IVYI  
  32 1406 库存商品 commodity stocks +vJ[k2d  
  33 1407 发出商品 goods in transit r;}kw(ukC  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ")cdY) 14"  
  42 1461 存货跌价准备 reserve against stock price declining |W{z,e01x  
  43 1501 待摊费用 fees to be apportioned J/ <[irC  
  45 1521 持有至到期投资 hold investment due Wh 8fC(BE  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve /s C$;l  
  47 1523 可供出售金融资产 financial assets available for sale UB(Q &U_  
  48 1524 长期股权投资 long-term stock ownership investment vek9. 4! ]  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve R.+Q K6B&  
  50 1526 投资性房地产 investment real eastate :DQHb"(  
  51 1531 长期应收款 long-term account receivable  [T !#s  
  52 1541 未实现融资收益 unrealized financing income a?&oOQd-iP  
  54 1601 固定资产 permanent assets Tz erAX^  
  55 1602 累计折旧 accumulated depreciation [u/g =^+u  
  56 1603 固定资产减值准备permanent assets reduction reserve &LHQ) ?  
  57 1604 在建工程 construction in process G#n27y nh  
  58 1605 工程物资 engineer material .hBE&Y>\  
  59 1606 固定资产清理 disposal of fixed assets =U3 !D;XP  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing #OH# &{H  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ^;Ap-2Ww  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture \jZvP`.2  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture (g4.bbEm  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture `<C)oF\~f  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation uppA`>  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation VA.:'yQtJ  
  67 1701 无形资产 intangible assets l hJT&  
  68 1702 累计摊销 accumulated amortization rEs,o3h?po  
  69 1703 无形资产减值准备 intangible assets reduction reserve }.MJVB3  
  70 1711 商誉 business reputation !:a pu!  
  71 1801 长期待摊费用 long-term deferred expenses d%5QEVV  
  72 1811 递延所得税资产 deferred income tax assets vsHY;[  
  73 1901 待处理财产损溢 waiting assets profit and loss FZb\VUmnV  
  二、负债类 debt group sf7'8+wj>  
  74 2001 短期借款 short-term loan )\'U$  
  81 2101 交易性金融负债 transaction financial liabilities A)s  
  83 2201 应付票据 notes payable )^L+iht  
  84 2202 应付账款 account payable l`fjz-eE  
  85 2205 预收账款 item received in advance D_(xhM  
  86 2211 应付职工薪酬 employee pay payable ZrXvR`bsw  
  87 2221 应交税费 tax payable fqFE GyeNr  
  88 2231 应付股利 dividend payable %/-Z1Nv*#  
  89 2232 应付利息 interest payable l[L\|hv'n  
  90 2241 其他应付款 other account payable Y(W>([59  
  97 2401 预提费用 withholding expenses Xn9TQ"[4  
  98 2411 预计负债 estimated liabilities O0';j!?X  
  99 2501 递延收益 deferred income 7*~ rhQ  
  100 2601 长期借款 money borrowed for long term 97NF*-)N  
  101 2602 长期债券 long-term bond M*}C.E!  
  106 2801 长期应付款 long-term account payable lMF j"x\  
  107 2802 未确认融资费用 unacknowledged financial charges $kvF]|<bu  
  108 2811 专项应付款 special accounts payable {pE")O7~P  
  109 2901 递延所得税负债 deferred income tax liabilities C3hnX2";  
  三、共同类 !+=jD3HTJ  
  112 3101 衍生工具 derivative tool uXNJ{]o  
  113 3201 套期工具 arbitrage tool K zKHC  
  114 3202 被套期项目 arbitrage project (]vHW+'  
  四、所有者权益类 thl{IU  
  115 4001 实收资本 paid-up capital 2< w/GX.  
  116 4002 资本公积 contributed surplus  s>76?Q:i  
  117 4101 盈余公积 earned surplus fp|b@  
  119 4103 本年利润 profit for the current year v/}M _E  
  120 4104 利润分配 allocation of profits $xa #+  
  121 4201 库存股 treasury stock ?&pjP,a  
  五、成本类 ]?/[& PP,  
  122 5001 生产成本 production cost [ % KBc}  
  123 5101 制造费用 cost of production b~y1'|}g  
  124 5201 劳务成本 service cost 2.Th29]  
  125 5301 研发支出 research and development expenditures bJmVq%>;  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor w}K<,5I>  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor [XhuJdr"u  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor VfAIx]Fa  
  六、损益类 n*{e0, gp`  
  129 6001 主营业务收入 main business income '9H7I! L@  
  130 6011 利息收入 金融共用​ interest income financial sharing =YE"6 iU  
  135 6051 其他业务收入 other business income Qj VP]C}p  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance =YR/X@&  
  137 6101 公允价值变动损益 sound value flexible loss and profit 2_ <  
  138 6111 投资收益 income on investment b6'%nR*f  
  142 6301 营业外收入 nonrevenue receipt @G~T&6E!  
  143 6401 主营业务成本 main business cost =X2 Ieb  
  144 6402 其他业务支出 other business expense r> eOq[z  
  145 6405 营业税金及附加 business tariff and annex {UT^p IP\  
  146 6411 利息支出 金融共用 interest expense financial sharing RYZh"1S;k  
  155 6601 销售费用 marketing cost q]`XUGC  
  156 6602 管理费用 managing cost 66,?f<b  
  157 6603 财务费用 financial cost I)U|~N  
  158 6604 勘探费用 exploration expense ,3qi]fFLMe  
  159 6701 资产减值损失 loss from asset devaluation APsd^J  
  160 6711 营业外支出 nonoperating expense w(]Q `  
  161 6801 所得税 income tax K)`, |q* \  
  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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