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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 ly,3,ok  
  1 1001 库存现金 cash on hand : ?K}.Kb  
  2 1002 银行存款 bank deposit QGv$~A[h  
  5 1015 其他货币资金 other monetary capital DeqTr:  
  9 1101 交易性金融资产 transaction monetary assets }^T7S2_Qy  
  11 1121 应收票据 notes receivable rByC6HV"  
  12 1122 应收账款 Account receivable |%wgux`z  
  13 1123 预付账款 account prepaid :exgdm;N  
  14 1131 应收股利 dividend receivable ;ZnSWIF2  
  15 1132 应收利息 accrued interest receivable Y&vn`#   
  21 1231 其他应收款 accounts receivable-others syuW>Z8s  
  22 1241 坏账准备 had debts reserve z^@.b  
  28 1401 材料采购 procurement of materials < 5 Ft3sd  
  29 1402 在途物资 materials in transit .MoOjx?  
  30 1403 原材料 raw materials >F@qFP N]  
  32 1406 库存商品 commodity stocks CcF$?07 i  
  33 1407 发出商品 goods in transit f?KHp |  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles xZmO^F5KHj  
  42 1461 存货跌价准备 reserve against stock price declining x#wkODLqi  
  43 1501 待摊费用 fees to be apportioned x2-i1#j`;  
  45 1521 持有至到期投资 hold investment due >Yr-aDV  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve I` `S%`h  
  47 1523 可供出售金融资产 financial assets available for sale X<pg^Y0  
  48 1524 长期股权投资 long-term stock ownership investment o+9b%I^1V  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve :0G_n\  
  50 1526 投资性房地产 investment real eastate {VB n@^'s  
  51 1531 长期应收款 long-term account receivable zDEX `~c  
  52 1541 未实现融资收益 unrealized financing income .Vohd@s9l  
  54 1601 固定资产 permanent assets Vjv~RNGF  
  55 1602 累计折旧 accumulated depreciation r>!$eqX_  
  56 1603 固定资产减值准备permanent assets reduction reserve 7'c ;$~  
  57 1604 在建工程 construction in process i=m5M]Ef  
  58 1605 工程物资 engineer material x2q6y  
  59 1606 固定资产清理 disposal of fixed assets ll]MBq  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing s& INcjC  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 2(SU# /,  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture B =EI&+F+  
  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?pU_  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture bn$('  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation +XaRwcLC.  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation QNH-b9u>8  
  67 1701 无形资产 intangible assets *u?QO 4>  
  68 1702 累计摊销 accumulated amortization %kS4v,I  
  69 1703 无形资产减值准备 intangible assets reduction reserve pQQN8Y~^Y  
  70 1711 商誉 business reputation )K=%s%3h<  
  71 1801 长期待摊费用 long-term deferred expenses d|P,e;m-  
  72 1811 递延所得税资产 deferred income tax assets A* 1-2  
  73 1901 待处理财产损溢 waiting assets profit and loss Ry$zF~[   
  二、负债类 debt group {}sF ?wZf  
  74 2001 短期借款 short-term loan *En29N#a{  
  81 2101 交易性金融负债 transaction financial liabilities ^M:Y$9r_s  
  83 2201 应付票据 notes payable i~};5j(  
  84 2202 应付账款 account payable 4tQ~Z6Jn;  
  85 2205 预收账款 item received in advance nC:>1 kt  
  86 2211 应付职工薪酬 employee pay payable E{LLxGAEZ  
  87 2221 应交税费 tax payable S]}hh,A  
  88 2231 应付股利 dividend payable 1Q5:Vo^B#  
  89 2232 应付利息 interest payable u[{j;l(  
  90 2241 其他应付款 other account payable :,@"I$>*/  
  97 2401 预提费用 withholding expenses 5Kadh2nz  
  98 2411 预计负债 estimated liabilities kp6{QKDj&  
  99 2501 递延收益 deferred income J?oI%r7^  
  100 2601 长期借款 money borrowed for long term @3^D [  
  101 2602 长期债券 long-term bond qjcPJ  
  106 2801 长期应付款 long-term account payable 6Kvo Ho  
  107 2802 未确认融资费用 unacknowledged financial charges 9\QeH'A  
  108 2811 专项应付款 special accounts payable [~aRA'qJ{V  
  109 2901 递延所得税负债 deferred income tax liabilities Qu  x1N  
  三、共同类 _/S qw  
  112 3101 衍生工具 derivative tool %9 q]  
  113 3201 套期工具 arbitrage tool /?ZO-]q  
  114 3202 被套期项目 arbitrage project m{ w k0  
  四、所有者权益类 L:.z FW,  
  115 4001 实收资本 paid-up capital  Kl'u  
  116 4002 资本公积 contributed surplus 9}[UZN6  
  117 4101 盈余公积 earned surplus y[D8rFw  
  119 4103 本年利润 profit for the current year P&>!B,f  
  120 4104 利润分配 allocation of profits bpr  
  121 4201 库存股 treasury stock R&-Vm3mc3  
  五、成本类 }&*wJ]j`L  
  122 5001 生产成本 production cost rexNsKRK_  
  123 5101 制造费用 cost of production r_x|2 A oO  
  124 5201 劳务成本 service cost s|`ZV^R  
  125 5301 研发支出 research and development expenditures #`HY"-7m_  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ~6Xr^An/Z  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor D2y[?RG  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor bQvh Ba?  
  六、损益类 Q)IL]S  
  129 6001 主营业务收入 main business income (^G @-eh  
  130 6011 利息收入 金融共用​ interest income financial sharing cXd?48O  
  135 6051 其他业务收入 other business income f`gs/R  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance )bgaqca_{  
  137 6101 公允价值变动损益 sound value flexible loss and profit A_4.>g  
  138 6111 投资收益 income on investment +W%3VV$  
  142 6301 营业外收入 nonrevenue receipt ; u@& [  
  143 6401 主营业务成本 main business cost ppP0W `p  
  144 6402 其他业务支出 other business expense NT0im%  
  145 6405 营业税金及附加 business tariff and annex t:O"t G  
  146 6411 利息支出 金融共用 interest expense financial sharing ^vY[d]R _\  
  155 6601 销售费用 marketing cost H{BP7!t[V  
  156 6602 管理费用 managing cost D}MCVNd^  
  157 6603 财务费用 financial cost W>o>Y$H  
  158 6604 勘探费用 exploration expense *U mWcFoF  
  159 6701 资产减值损失 loss from asset devaluation fvi8+3A&  
  160 6711 营业外支出 nonoperating expense (-[73v-w  
  161 6801 所得税 income tax iLbf:DXK(  
  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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