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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 |i`@!NrFL  
  1 1001 库存现金 cash on hand HxMsH5;  
  2 1002 银行存款 bank deposit 84 [^#ke  
  5 1015 其他货币资金 other monetary capital *YtNt5u  
  9 1101 交易性金融资产 transaction monetary assets uf^:3{1  
  11 1121 应收票据 notes receivable 0c5_L6_z  
  12 1122 应收账款 Account receivable K(d!0S  
  13 1123 预付账款 account prepaid YzZF^q^I  
  14 1131 应收股利 dividend receivable HIq1/)  
  15 1132 应收利息 accrued interest receivable W =zG  
  21 1231 其他应收款 accounts receivable-others % 8L<KJd  
  22 1241 坏账准备 had debts reserve Pp/{keEye  
  28 1401 材料采购 procurement of materials 6b/b} vl  
  29 1402 在途物资 materials in transit eC$v0Gtq  
  30 1403 原材料 raw materials {Pb^Lf >  
  32 1406 库存商品 commodity stocks (OqJet2{+  
  33 1407 发出商品 goods in transit #I?iR 3u  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 2f!oA~| 2  
  42 1461 存货跌价准备 reserve against stock price declining RNdnlD#P  
  43 1501 待摊费用 fees to be apportioned +I<Sq_-  
  45 1521 持有至到期投资 hold investment due T,uIA]  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve  /Xz4q!Ul  
  47 1523 可供出售金融资产 financial assets available for sale c2^7"`  
  48 1524 长期股权投资 long-term stock ownership investment a+/|O*>#  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Y*k<NeDyn  
  50 1526 投资性房地产 investment real eastate 17cW8\  
  51 1531 长期应收款 long-term account receivable .e"Qv*[^  
  52 1541 未实现融资收益 unrealized financing income MI(i%$R-A  
  54 1601 固定资产 permanent assets 8q3TeMYV  
  55 1602 累计折旧 accumulated depreciation WQpJd7  
  56 1603 固定资产减值准备permanent assets reduction reserve $Jm2,Yv  
  57 1604 在建工程 construction in process :*@|"4  
  58 1605 工程物资 engineer material y^=oY L  
  59 1606 固定资产清理 disposal of fixed assets 1[l>D1F?  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing l,u{:JC  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ? ~Zrd  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ?Q)Z..7  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture HiG/(<bs9O  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture a{*'pY(R0$  
  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 n ;5?^Un%  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation j#,M@CE  
  67 1701 无形资产 intangible assets ~Ls I<z  
  68 1702 累计摊销 accumulated amortization {,FeNf46  
  69 1703 无形资产减值准备 intangible assets reduction reserve [T]qm7 ?  
  70 1711 商誉 business reputation _ -\s[p5  
  71 1801 长期待摊费用 long-term deferred expenses #L.}CzAz  
  72 1811 递延所得税资产 deferred income tax assets LDEt.,6i  
  73 1901 待处理财产损溢 waiting assets profit and loss Sqf.#}u<=  
  二、负债类 debt group <88}+j  
  74 2001 短期借款 short-term loan ,R}KcZG)  
  81 2101 交易性金融负债 transaction financial liabilities /Q8A"'Nk  
  83 2201 应付票据 notes payable }AW)R&m  
  84 2202 应付账款 account payable `_U0>Bfg;  
  85 2205 预收账款 item received in advance M5kHD]b  
  86 2211 应付职工薪酬 employee pay payable W 'a~pB1I  
  87 2221 应交税费 tax payable M3@fc,Ch  
  88 2231 应付股利 dividend payable ff1B)e  
  89 2232 应付利息 interest payable DD 5EHJR  
  90 2241 其他应付款 other account payable jL+}F/~r  
  97 2401 预提费用 withholding expenses #}7m'F  
  98 2411 预计负债 estimated liabilities 8ex:OTzn|  
  99 2501 递延收益 deferred income @Q\$dneY  
  100 2601 长期借款 money borrowed for long term UT<b v}(J  
  101 2602 长期债券 long-term bond L*01l"5  
  106 2801 长期应付款 long-term account payable DUKmwKM"k  
  107 2802 未确认融资费用 unacknowledged financial charges xO<-<sRA  
  108 2811 专项应付款 special accounts payable (l8r>V  
  109 2901 递延所得税负债 deferred income tax liabilities ,XG|oo -  
  三、共同类 Cn;H@!8<s  
  112 3101 衍生工具 derivative tool Ym{%"EB  
  113 3201 套期工具 arbitrage tool kqigFcz!Y  
  114 3202 被套期项目 arbitrage project >?W;>EUH  
  四、所有者权益类 dh;MpE  
  115 4001 实收资本 paid-up capital +'j*WVE%5  
  116 4002 资本公积 contributed surplus G\>\VA  
  117 4101 盈余公积 earned surplus y7)[cvB  
  119 4103 本年利润 profit for the current year w+9C/U;|s  
  120 4104 利润分配 allocation of profits O;BMwg_7  
  121 4201 库存股 treasury stock y8*@dRrq  
  五、成本类 W/r?0E  
  122 5001 生产成本 production cost Ya&\ly /i  
  123 5101 制造费用 cost of production =R;1vUio  
  124 5201 劳务成本 service cost 8wpwJs&V  
  125 5301 研发支出 research and development expenditures H"GE\  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor R QS:h]?:l  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor y~c4:*L3  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor FHNuMdFn  
  六、损益类 2PP-0 E  
  129 6001 主营业务收入 main business income o%^k T&  
  130 6011 利息收入 金融共用​ interest income financial sharing 7! b)'W?  
  135 6051 其他业务收入 other business income v8[ek@  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 9g&)6,<  
  137 6101 公允价值变动损益 sound value flexible loss and profit &PBWJ?@O)r  
  138 6111 投资收益 income on investment fFZ` rPb  
  142 6301 营业外收入 nonrevenue receipt AV[PQI  
  143 6401 主营业务成本 main business cost kYA'PW/[ )  
  144 6402 其他业务支出 other business expense .A"T086  
  145 6405 营业税金及附加 business tariff and annex qe6C|W~n  
  146 6411 利息支出 金融共用 interest expense financial sharing t:"=]zUU  
  155 6601 销售费用 marketing cost ),p]n  
  156 6602 管理费用 managing cost w[ YkTv  
  157 6603 财务费用 financial cost n?e@):  
  158 6604 勘探费用 exploration expense ]i,Mq  
  159 6701 资产减值损失 loss from asset devaluation W`/jz/  
  160 6711 营业外支出 nonoperating expense ?V5Pt s  
  161 6801 所得税 income tax "E ok;io  
  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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