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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
NwPC9!*  
  一、资产类 /a:sWmxMT  
  1 1001 库存现金 cash on hand U#=5HzE  
  2 1002 银行存款 bank deposit <W<>=vDzyE  
  5 1015 其他货币资金 other monetary capital  8%W(",nd  
  9 1101 交易性金融资产 transaction monetary assets 1L\\](^ 3  
  11 1121 应收票据 notes receivable Y~%9TC  
  12 1122 应收账款 Account receivable |E#+X  
  13 1123 预付账款 account prepaid heN?lmC  
  14 1131 应收股利 dividend receivable lZ![?t}2`  
  15 1132 应收利息 accrued interest receivable y2:~_MD  
  21 1231 其他应收款 accounts receivable-others fce~a\y0  
  22 1241 坏账准备 had debts reserve Gl@}b\TB  
  28 1401 材料采购 procurement of materials @0{vA\  
  29 1402 在途物资 materials in transit \Q m1+tg  
  30 1403 原材料 raw materials <+\ w.!  
  32 1406 库存商品 commodity stocks Td"_To@jd  
  33 1407 发出商品 goods in transit ?ot7_vl  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles !9ytZR*  
  42 1461 存货跌价准备 reserve against stock price declining CV )v6f  
  43 1501 待摊费用 fees to be apportioned XV|u!'Ey  
  45 1521 持有至到期投资 hold investment due (_aM26s  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve y>YQx\mK  
  47 1523 可供出售金融资产 financial assets available for sale mOQN$d[  
  48 1524 长期股权投资 long-term stock ownership investment >/5'0n_R  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve mv;;0xH  
  50 1526 投资性房地产 investment real eastate gc KXda(  
  51 1531 长期应收款 long-term account receivable O h{ >xg  
  52 1541 未实现融资收益 unrealized financing income 'l7ey3B%  
  54 1601 固定资产 permanent assets fCa*#ME  
  55 1602 累计折旧 accumulated depreciation aUTXg60l*  
  56 1603 固定资产减值准备permanent assets reduction reserve lI"~ *"c`  
  57 1604 在建工程 construction in process }> pNf  
  58 1605 工程物资 engineer material lUJ~_`D  
  59 1606 固定资产清理 disposal of fixed assets ;Or]x?-  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ]W9{<+&  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing BhcTPQsW  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture P^Tk4_,0  
  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 Q?uHdmY*X  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture #D2.RN  
  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 EO: VH  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation z:7 i@m  
  67 1701 无形资产 intangible assets Y_SB3 $])  
  68 1702 累计摊销 accumulated amortization ;[,r./XmH  
  69 1703 无形资产减值准备 intangible assets reduction reserve Pv#>j\OR&  
  70 1711 商誉 business reputation gf\F%VmSN  
  71 1801 长期待摊费用 long-term deferred expenses , N`cH\  
  72 1811 递延所得税资产 deferred income tax assets e#/SFI0m  
  73 1901 待处理财产损溢 waiting assets profit and loss dbG5Cf#K\  
  二、负债类 debt group Uxl7O4J@H  
  74 2001 短期借款 short-term loan ={]tklND  
  81 2101 交易性金融负债 transaction financial liabilities 94CHxv  
  83 2201 应付票据 notes payable "1iLfQ  
  84 2202 应付账款 account payable .WV5Gf)  
  85 2205 预收账款 item received in advance X]T&kdQ6q  
  86 2211 应付职工薪酬 employee pay payable N" =$S|Gs  
  87 2221 应交税费 tax payable o NqIrYH'  
  88 2231 应付股利 dividend payable :)eU)r"s4  
  89 2232 应付利息 interest payable $(=0J*ND"  
  90 2241 其他应付款 other account payable qwomc28O  
  97 2401 预提费用 withholding expenses \]y /EOT  
  98 2411 预计负债 estimated liabilities t 8,VRFV  
  99 2501 递延收益 deferred income \zMx~-2oN  
  100 2601 长期借款 money borrowed for long term pX LXkF?  
  101 2602 长期债券 long-term bond |[B JZ  
  106 2801 长期应付款 long-term account payable %m5&Y01  
  107 2802 未确认融资费用 unacknowledged financial charges &o]ic(74c?  
  108 2811 专项应付款 special accounts payable qQ T ^d  
  109 2901 递延所得税负债 deferred income tax liabilities ~M?^T$5  
  三、共同类 /ho7O/aAa  
  112 3101 衍生工具 derivative tool (ibj~g?U,  
  113 3201 套期工具 arbitrage tool "eb+O  
  114 3202 被套期项目 arbitrage project 'i5,2vT0  
  四、所有者权益类 *MM8\p_PuT  
  115 4001 实收资本 paid-up capital WLkfo 6Nw  
  116 4002 资本公积 contributed surplus 'U/X<LCl  
  117 4101 盈余公积 earned surplus ["7]EW\!:  
  119 4103 本年利润 profit for the current year Y4j%K~ls Y  
  120 4104 利润分配 allocation of profits IQNvhl.{  
  121 4201 库存股 treasury stock *ud/'HR8]  
  五、成本类 $z[r (a^a  
  122 5001 生产成本 production cost n{8v^x  
  123 5101 制造费用 cost of production V|`w/P9g4  
  124 5201 劳务成本 service cost NS3qNj  
  125 5301 研发支出 research and development expenditures FNy-&{P2  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor h( MNH6 B1  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor L[a A4`  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor U0fr\kM  
  六、损益类 1}XESAX;0  
  129 6001 主营业务收入 main business income [MI?  
  130 6011 利息收入 金融共用​ interest income financial sharing l`(pV ;{W  
  135 6051 其他业务收入 other business income %Xjg /5G-  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance o)r%4YOL  
  137 6101 公允价值变动损益 sound value flexible loss and profit FL?Ndy"I  
  138 6111 投资收益 income on investment 'eDV-cB  
  142 6301 营业外收入 nonrevenue receipt q2}6lf,J K  
  143 6401 主营业务成本 main business cost Dxp.b$0t  
  144 6402 其他业务支出 other business expense + )lkH v$R  
  145 6405 营业税金及附加 business tariff and annex 0Ma3  
  146 6411 利息支出 金融共用 interest expense financial sharing sMHP=2##  
  155 6601 销售费用 marketing cost =Eb4Iyz  
  156 6602 管理费用 managing cost =Yt)b/0b9  
  157 6603 财务费用 financial cost sHn-#SGm  
  158 6604 勘探费用 exploration expense ee\xj$,  
  159 6701 资产减值损失 loss from asset devaluation .0b4"0~T6  
  160 6711 营业外支出 nonoperating expense ;oGpB#[zO  
  161 6801 所得税 income tax a"bael  
  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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