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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 'z\K0  
  1 1001 库存现金 cash on hand ^+:_S9qst  
  2 1002 银行存款 bank deposit gP*:>[lR  
  5 1015 其他货币资金 other monetary capital O?omL5  
  9 1101 交易性金融资产 transaction monetary assets G0Wzx)3]  
  11 1121 应收票据 notes receivable mqGp]'{  
  12 1122 应收账款 Account receivable ,[IN9W  
  13 1123 预付账款 account prepaid K /h9x9^  
  14 1131 应收股利 dividend receivable 2 @g'3M  
  15 1132 应收利息 accrued interest receivable 7~[1%`  
  21 1231 其他应收款 accounts receivable-others KYY~ YP  
  22 1241 坏账准备 had debts reserve *7hr3x  
  28 1401 材料采购 procurement of materials 4NxtU/5-sU  
  29 1402 在途物资 materials in transit '\dau>  
  30 1403 原材料 raw materials kStWsc$;+T  
  32 1406 库存商品 commodity stocks kWL\JDZ`.  
  33 1407 发出商品 goods in transit e[}R1/! L  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles &*Eyw s  
  42 1461 存货跌价准备 reserve against stock price declining W`] ,  
  43 1501 待摊费用 fees to be apportioned uQ#3;sFO  
  45 1521 持有至到期投资 hold investment due dX0A(6  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve [#H$@g|CT  
  47 1523 可供出售金融资产 financial assets available for sale &#Sg1$/+  
  48 1524 长期股权投资 long-term stock ownership investment JZ&]"12]fR  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve a3]'%kKp  
  50 1526 投资性房地产 investment real eastate Qh- k[w0  
  51 1531 长期应收款 long-term account receivable $~4ZuV%  
  52 1541 未实现融资收益 unrealized financing income }' `2C$  
  54 1601 固定资产 permanent assets v`B7[B4K3  
  55 1602 累计折旧 accumulated depreciation +O:Qw[BL/Z  
  56 1603 固定资产减值准备permanent assets reduction reserve pDD0 QO  
  57 1604 在建工程 construction in process 4f~hd-z  
  58 1605 工程物资 engineer material +ib72j%A  
  59 1606 固定资产清理 disposal of fixed assets  ( B$;'U<  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 6sl*Ko[  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing zEJ|; oL  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture kEW  C  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture r?d601(fa  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture eFvw9B+  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation UT$G?D";M  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation E]6C1C&K  
  67 1701 无形资产 intangible assets *nDyB. (  
  68 1702 累计摊销 accumulated amortization E,5jY  
  69 1703 无形资产减值准备 intangible assets reduction reserve 68R[Lc9q5  
  70 1711 商誉 business reputation  ' -[  
  71 1801 长期待摊费用 long-term deferred expenses q%#dx 4z&  
  72 1811 递延所得税资产 deferred income tax assets &ZFsK c#  
  73 1901 待处理财产损溢 waiting assets profit and loss vBQ| h  
  二、负债类 debt group D %~s  
  74 2001 短期借款 short-term loan |_HH[s*U  
  81 2101 交易性金融负债 transaction financial liabilities mY2 Ubn*  
  83 2201 应付票据 notes payable a;m-Vu!  
  84 2202 应付账款 account payable R H^8"%\  
  85 2205 预收账款 item received in advance eu ~WFI  
  86 2211 应付职工薪酬 employee pay payable YVZm^@ZVV  
  87 2221 应交税费 tax payable oT$w14b  
  88 2231 应付股利 dividend payable F?e_$\M  
  89 2232 应付利息 interest payable o <8L, u(U  
  90 2241 其他应付款 other account payable 9)s=%dL  
  97 2401 预提费用 withholding expenses 5>4<_-Tm  
  98 2411 预计负债 estimated liabilities XX~~SvSM  
  99 2501 递延收益 deferred income [2.uwn]i  
  100 2601 长期借款 money borrowed for long term | "DQ^)3Pi  
  101 2602 长期债券 long-term bond +LV~%?W  
  106 2801 长期应付款 long-term account payable /og2+!  
  107 2802 未确认融资费用 unacknowledged financial charges v"6q!  
  108 2811 专项应付款 special accounts payable fLAOA9  
  109 2901 递延所得税负债 deferred income tax liabilities PMjqcdBzm  
  三、共同类 8vK Z;  
  112 3101 衍生工具 derivative tool ?n>h/[/  
  113 3201 套期工具 arbitrage tool 8$-(%  
  114 3202 被套期项目 arbitrage project Rer \='  
  四、所有者权益类 %7pT\8E5  
  115 4001 实收资本 paid-up capital YY{S0jnhF  
  116 4002 资本公积 contributed surplus Zz= +?L  
  117 4101 盈余公积 earned surplus ^rjICF e  
  119 4103 本年利润 profit for the current year XKLkJZN  
  120 4104 利润分配 allocation of profits JadXdK=gE  
  121 4201 库存股 treasury stock n  !]_o  
  五、成本类 ^KhA\MzY  
  122 5001 生产成本 production cost Ki{&,:@  
  123 5101 制造费用 cost of production i}N'W V`!  
  124 5201 劳务成本 service cost #, W7N_mt  
  125 5301 研发支出 research and development expenditures IIUoB!`  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor q5YgKz?IC  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ,95Nj h  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Wcl@ H @  
  六、损益类 pJ"Wg@+  
  129 6001 主营业务收入 main business income gI6./;;x  
  130 6011 利息收入 金融共用​ interest income financial sharing i]a0 "  
  135 6051 其他业务收入 other business income 6:i{_YX(.S  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ?kX$Y{M}  
  137 6101 公允价值变动损益 sound value flexible loss and profit ".onev^(  
  138 6111 投资收益 income on investment F#eZfj~  
  142 6301 营业外收入 nonrevenue receipt O8"kIDr-  
  143 6401 主营业务成本 main business cost F]@vmzr  
  144 6402 其他业务支出 other business expense lNowH0K!D  
  145 6405 营业税金及附加 business tariff and annex j8W nXp_  
  146 6411 利息支出 金融共用 interest expense financial sharing qk{2%,u$@{  
  155 6601 销售费用 marketing cost bEyZRG  
  156 6602 管理费用 managing cost 03L+[F&"?  
  157 6603 财务费用 financial cost LJ`*&J   
  158 6604 勘探费用 exploration expense Y` Oz\ W  
  159 6701 资产减值损失 loss from asset devaluation pu A~}6C  
  160 6711 营业外支出 nonoperating expense <Qu]m.z[  
  161 6801 所得税 income tax d4t %/Uh  
  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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