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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
2_C .-;!  
  一、资产类 OJaU,vQ#  
  1 1001 库存现金 cash on hand Z"u/8  
  2 1002 银行存款 bank deposit =v-D}eJQ=  
  5 1015 其他货币资金 other monetary capital '(}BfDP  
  9 1101 交易性金融资产 transaction monetary assets q!4dK4`#5  
  11 1121 应收票据 notes receivable ;Xns9  
  12 1122 应收账款 Account receivable YuZnuI@m9  
  13 1123 预付账款 account prepaid t!tBN  
  14 1131 应收股利 dividend receivable #XZ?,neY  
  15 1132 应收利息 accrued interest receivable l3,|r QD  
  21 1231 其他应收款 accounts receivable-others !*;)]j  
  22 1241 坏账准备 had debts reserve (;N_lF0  
  28 1401 材料采购 procurement of materials eJ'ojc3  
  29 1402 在途物资 materials in transit ~ p.23G]x  
  30 1403 原材料 raw materials cl:YN]BK  
  32 1406 库存商品 commodity stocks l; 4F,iI  
  33 1407 发出商品 goods in transit 'Tn $lh  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles c<=1,TB"-_  
  42 1461 存货跌价准备 reserve against stock price declining !TcjB;q'  
  43 1501 待摊费用 fees to be apportioned P<1zXs.H  
  45 1521 持有至到期投资 hold investment due s$;v )w$  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve Ty m!7H2  
  47 1523 可供出售金融资产 financial assets available for sale 6 S8#[b  
  48 1524 长期股权投资 long-term stock ownership investment ZyG528O22  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve R= l/EK  
  50 1526 投资性房地产 investment real eastate #oaX<,  
  51 1531 长期应收款 long-term account receivable yI!K quMC  
  52 1541 未实现融资收益 unrealized financing income )u$A!+fo  
  54 1601 固定资产 permanent assets s$Mj4_p3l  
  55 1602 累计折旧 accumulated depreciation y =CemJ[~  
  56 1603 固定资产减值准备permanent assets reduction reserve J GdVSjNC  
  57 1604 在建工程 construction in process H5n" !!  
  58 1605 工程物资 engineer material ?AEpg.9R-  
  59 1606 固定资产清理 disposal of fixed assets <M=K!k  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing a)]N#gx  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing +J2=\YO  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture \*7Tj-#  
  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 \K=Jd#9c  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 8r5j~Df  
  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 B*{CcQ<5  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation #/aWG  x_  
  67 1701 无形资产 intangible assets :mij%nQ>$  
  68 1702 累计摊销 accumulated amortization (Q@+W |~  
  69 1703 无形资产减值准备 intangible assets reduction reserve W \"cp[b  
  70 1711 商誉 business reputation IzG7!K  
  71 1801 长期待摊费用 long-term deferred expenses Ky+TgR  
  72 1811 递延所得税资产 deferred income tax assets +XsY*$O  
  73 1901 待处理财产损溢 waiting assets profit and loss Ut<_D8Tzx  
  二、负债类 debt group  j%lW+ [%  
  74 2001 短期借款 short-term loan iVD9MHT4  
  81 2101 交易性金融负债 transaction financial liabilities &{>~ |^  
  83 2201 应付票据 notes payable VGS e<6Hh  
  84 2202 应付账款 account payable q o'1Pknz  
  85 2205 预收账款 item received in advance T"$"`A"  
  86 2211 应付职工薪酬 employee pay payable Fw|5A"9'a'  
  87 2221 应交税费 tax payable )|:|.`H  
  88 2231 应付股利 dividend payable b3Do{1BV  
  89 2232 应付利息 interest payable MSA*XDnN  
  90 2241 其他应付款 other account payable K jLj  
  97 2401 预提费用 withholding expenses f@ySTz;u  
  98 2411 预计负债 estimated liabilities DpA)Z ??  
  99 2501 递延收益 deferred income JI.ad_IR  
  100 2601 长期借款 money borrowed for long term $]O\Ryf6  
  101 2602 长期债券 long-term bond X{)M}WO+r  
  106 2801 长期应付款 long-term account payable >LjvMj ]  
  107 2802 未确认融资费用 unacknowledged financial charges _r&#Snp  
  108 2811 专项应付款 special accounts payable ce@(Ct  
  109 2901 递延所得税负债 deferred income tax liabilities vJYy`k^Y  
  三、共同类 h5F1mr1Sa  
  112 3101 衍生工具 derivative tool uvT]MgT  
  113 3201 套期工具 arbitrage tool 6,k}v:  
  114 3202 被套期项目 arbitrage project vsc&$r3!5{  
  四、所有者权益类 /0zk&g  
  115 4001 实收资本 paid-up capital {1FY HM^  
  116 4002 资本公积 contributed surplus T\OLy sc  
  117 4101 盈余公积 earned surplus gbF.Q7?$u  
  119 4103 本年利润 profit for the current year )=~1m85+5B  
  120 4104 利润分配 allocation of profits ^Xh9:OBF  
  121 4201 库存股 treasury stock BH=vI<D  
  五、成本类 t.NG ]ejZ  
  122 5001 生产成本 production cost )4j#gHN\  
  123 5101 制造费用 cost of production KnlVZn[3t  
  124 5201 劳务成本 service cost U|,VH-#  
  125 5301 研发支出 research and development expenditures 2+0'vIw}  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor QQqWJq~  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor "}EydG"=  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor c" yf>0  
  六、损益类 Rf7py)  
  129 6001 主营业务收入 main business income r3#H]c  
  130 6011 利息收入 金融共用​ interest income financial sharing * ,,D% L  
  135 6051 其他业务收入 other business income 9v^MZ ^Y{  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ns@b0'IF]  
  137 6101 公允价值变动损益 sound value flexible loss and profit *&LVn)@[`  
  138 6111 投资收益 income on investment ]U]{5AA6  
  142 6301 营业外收入 nonrevenue receipt &FGz53fd4  
  143 6401 主营业务成本 main business cost o <sX6a9e  
  144 6402 其他业务支出 other business expense UA}k"uM  
  145 6405 营业税金及附加 business tariff and annex %A?Ym33  
  146 6411 利息支出 金融共用 interest expense financial sharing ;[&g`%-H<  
  155 6601 销售费用 marketing cost [&6l=a  
  156 6602 管理费用 managing cost .I[uXd  
  157 6603 财务费用 financial cost 6Vi #O^>  
  158 6604 勘探费用 exploration expense n ,`!yw  
  159 6701 资产减值损失 loss from asset devaluation }*;Hhbox  
  160 6711 营业外支出 nonoperating expense Aqq%HgY:t  
  161 6801 所得税 income tax 6 :J @  
  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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