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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`bh  
  1 1001 库存现金 cash on hand !?us[f=g%  
  2 1002 银行存款 bank deposit  \r1kbf7?  
  5 1015 其他货币资金 other monetary capital J;Z>fAE7  
  9 1101 交易性金融资产 transaction monetary assets |R &3/bEr  
  11 1121 应收票据 notes receivable mV! @oNCK  
  12 1122 应收账款 Account receivable K@$L~G  
  13 1123 预付账款 account prepaid GWA!Ab'<U  
  14 1131 应收股利 dividend receivable 6Mf3)o2  
  15 1132 应收利息 accrued interest receivable w50Bq&/jX  
  21 1231 其他应收款 accounts receivable-others 08d_DCR  
  22 1241 坏账准备 had debts reserve _L `N^I.  
  28 1401 材料采购 procurement of materials HqnKpZ  
  29 1402 在途物资 materials in transit Vm,f3~  
  30 1403 原材料 raw materials HIWmh4o/.  
  32 1406 库存商品 commodity stocks YKX>@)Dxv  
  33 1407 发出商品 goods in transit SceCucT  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 7S~9E2N  
  42 1461 存货跌价准备 reserve against stock price declining /v;)H#;  
  43 1501 待摊费用 fees to be apportioned H-\ {w    
  45 1521 持有至到期投资 hold investment due f2w=ln  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve *?R\ [59  
  47 1523 可供出售金融资产 financial assets available for sale mC[U)` ey  
  48 1524 长期股权投资 long-term stock ownership investment !>Qc2&ZV  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve v ACsppa>#  
  50 1526 投资性房地产 investment real eastate lu@>?,<  
  51 1531 长期应收款 long-term account receivable 5w [=  
  52 1541 未实现融资收益 unrealized financing income 5{d9,$%8&  
  54 1601 固定资产 permanent assets #@\NdW\  
  55 1602 累计折旧 accumulated depreciation \w0b"p  
  56 1603 固定资产减值准备permanent assets reduction reserve zcD_}t_K  
  57 1604 在建工程 construction in process :z0>H5  
  58 1605 工程物资 engineer material _{Q?VQvZ  
  59 1606 固定资产清理 disposal of fixed assets ,w b|?>Y  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Mn }Z9S[  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing {i%x s#0h  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture eE.5zXU3R  
  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 b]g&rwXYt  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture j~L1~@  
  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 #Wc #fP  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation U3j~}H.D1  
  67 1701 无形资产 intangible assets 5c}9  
  68 1702 累计摊销 accumulated amortization &6^W% r  
  69 1703 无形资产减值准备 intangible assets reduction reserve ?lwQne8/  
  70 1711 商誉 business reputation EDidg"0p  
  71 1801 长期待摊费用 long-term deferred expenses c%LB|(@j{  
  72 1811 递延所得税资产 deferred income tax assets ng&EGM  
  73 1901 待处理财产损溢 waiting assets profit and loss 1-N X>E5  
  二、负债类 debt group L..X)-D2 n  
  74 2001 短期借款 short-term loan 7U[L\1zS  
  81 2101 交易性金融负债 transaction financial liabilities WO(&<(?  
  83 2201 应付票据 notes payable sc $QbOc  
  84 2202 应付账款 account payable R;TEtu7  
  85 2205 预收账款 item received in advance r(in]7  
  86 2211 应付职工薪酬 employee pay payable 2bn@:71`  
  87 2221 应交税费 tax payable % 6hw  
  88 2231 应付股利 dividend payable ]-5jgz"  
  89 2232 应付利息 interest payable "k1Tsd-  
  90 2241 其他应付款 other account payable _hyxKrm' 6  
  97 2401 预提费用 withholding expenses ~~:8Yv[(  
  98 2411 预计负债 estimated liabilities ;Y|~!%2~  
  99 2501 递延收益 deferred income > v!c\  
  100 2601 长期借款 money borrowed for long term 6[h$r/GXh"  
  101 2602 长期债券 long-term bond %Rsf6rJ  
  106 2801 长期应付款 long-term account payable $-9@/%Y  
  107 2802 未确认融资费用 unacknowledged financial charges :%b2;&A[  
  108 2811 专项应付款 special accounts payable jme5'FR  
  109 2901 递延所得税负债 deferred income tax liabilities PD T\Q\J^X  
  三、共同类 lQ<n dt~  
  112 3101 衍生工具 derivative tool V-ouIqnI  
  113 3201 套期工具 arbitrage tool kdMS"iN8x  
  114 3202 被套期项目 arbitrage project B?ob{K@  
  四、所有者权益类 nC!^,c  
  115 4001 实收资本 paid-up capital aCi^^}!  
  116 4002 资本公积 contributed surplus HFx"fT  
  117 4101 盈余公积 earned surplus aq,)6P`  
  119 4103 本年利润 profit for the current year 7(g&z%  
  120 4104 利润分配 allocation of profits +j: Ld(  
  121 4201 库存股 treasury stock w$;*~Qc  
  五、成本类 9H%xZ(`vN  
  122 5001 生产成本 production cost %V1T !<  
  123 5101 制造费用 cost of production AW&s-b%P  
  124 5201 劳务成本 service cost >.wd)  
  125 5301 研发支出 research and development expenditures 9"lW"lG!  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ;$L!`"jn  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ;ld~21#m  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Nl<,rD+KSD  
  六、损益类 Cbg#Yz~/  
  129 6001 主营业务收入 main business income 5m7Ax] \  
  130 6011 利息收入 金融共用​ interest income financial sharing Qp{-!*  
  135 6051 其他业务收入 other business income f<sPh>n  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance %PdYv _5  
  137 6101 公允价值变动损益 sound value flexible loss and profit r\ Yur  
  138 6111 投资收益 income on investment 8U:dgXz  
  142 6301 营业外收入 nonrevenue receipt 2-c0/?_4  
  143 6401 主营业务成本 main business cost VrE5^\k<a  
  144 6402 其他业务支出 other business expense )zt4'b\)v  
  145 6405 营业税金及附加 business tariff and annex n9/0W%X>  
  146 6411 利息支出 金融共用 interest expense financial sharing |j}F$*SE[  
  155 6601 销售费用 marketing cost A}Dpw[Q2@8  
  156 6602 管理费用 managing cost yW(+?7U  
  157 6603 财务费用 financial cost 0\ w[_H  
  158 6604 勘探费用 exploration expense 'CO[s.03  
  159 6701 资产减值损失 loss from asset devaluation @d^h/w  
  160 6711 营业外支出 nonoperating expense Hpg;?xAT  
  161 6801 所得税 income tax Y <k ,E  
  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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