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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 C3XB'CL6  
  1 1001 库存现金 cash on hand rW8.bMmM  
  2 1002 银行存款 bank deposit N5yt'.d  
  5 1015 其他货币资金 other monetary capital R7q\^Yzo  
  9 1101 交易性金融资产 transaction monetary assets Vw^2TRU  
  11 1121 应收票据 notes receivable x?aNK$A~X  
  12 1122 应收账款 Account receivable G`_LD+  
  13 1123 预付账款 account prepaid f6I$d<  
  14 1131 应收股利 dividend receivable [dQL6k";b  
  15 1132 应收利息 accrued interest receivable ;yvx-  
  21 1231 其他应收款 accounts receivable-others -&Cb^$.-x  
  22 1241 坏账准备 had debts reserve 6 cF~8  
  28 1401 材料采购 procurement of materials |8bqn^@$t  
  29 1402 在途物资 materials in transit `Mh 3v@K:  
  30 1403 原材料 raw materials b6mSPH@  
  32 1406 库存商品 commodity stocks \-]zXKl2k  
  33 1407 发出商品 goods in transit klwC.=?(j"  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles mM[!g'*  
  42 1461 存货跌价准备 reserve against stock price declining OzVCqq"]  
  43 1501 待摊费用 fees to be apportioned Cggu#//Z}Q  
  45 1521 持有至到期投资 hold investment due a'[Ah2}3r<  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve iOFp9i=j  
  47 1523 可供出售金融资产 financial assets available for sale ,[} X K9  
  48 1524 长期股权投资 long-term stock ownership investment fAMk<?  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve YR 5C`o  
  50 1526 投资性房地产 investment real eastate va`/Dp)M  
  51 1531 长期应收款 long-term account receivable  4 Wb^$i!  
  52 1541 未实现融资收益 unrealized financing income .qN|.:6a  
  54 1601 固定资产 permanent assets Y#/mE! &  
  55 1602 累计折旧 accumulated depreciation z154lY}K  
  56 1603 固定资产减值准备permanent assets reduction reserve ]#7{ x  
  57 1604 在建工程 construction in process _5t~g_(1OK  
  58 1605 工程物资 engineer material u . xUM  
  59 1606 固定资产清理 disposal of fixed assets t-gLh(-.  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing UgVLHwkvk  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing >l0y ss)I  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture /:+f5\"-b  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture ZM6`:/lc  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture nQtp4  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 3.t j%+  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation uIvAmc4  
  67 1701 无形资产 intangible assets !Qqi%  
  68 1702 累计摊销 accumulated amortization iF_#cmSy$  
  69 1703 无形资产减值准备 intangible assets reduction reserve <-] qU}-  
  70 1711 商誉 business reputation `X:o]t@  
  71 1801 长期待摊费用 long-term deferred expenses UdiogXZ  
  72 1811 递延所得税资产 deferred income tax assets (}#8$ )  
  73 1901 待处理财产损溢 waiting assets profit and loss 4kNiS^h  
  二、负债类 debt group $ouw *|<  
  74 2001 短期借款 short-term loan T"b'T>Y  
  81 2101 交易性金融负债 transaction financial liabilities dr[sSBTY"  
  83 2201 应付票据 notes payable g5YDRL!Wh  
  84 2202 应付账款 account payable Qf>$'C(7!a  
  85 2205 预收账款 item received in advance j_ \?ampF  
  86 2211 应付职工薪酬 employee pay payable 3w>S?"W#  
  87 2221 应交税费 tax payable AgBXB%).  
  88 2231 应付股利 dividend payable Bh#?:h&f  
  89 2232 应付利息 interest payable xpO'.xEs  
  90 2241 其他应付款 other account payable YUGEGXw  
  97 2401 预提费用 withholding expenses 0E<xzYo  
  98 2411 预计负债 estimated liabilities Ue=Je~Ri;9  
  99 2501 递延收益 deferred income ZNKopA(=|%  
  100 2601 长期借款 money borrowed for long term TI<?h(*R_  
  101 2602 长期债券 long-term bond x}tg/` .=z  
  106 2801 长期应付款 long-term account payable Z]QpH<Z  
  107 2802 未确认融资费用 unacknowledged financial charges k(]R;`f$W  
  108 2811 专项应付款 special accounts payable 2m*g,J?ql  
  109 2901 递延所得税负债 deferred income tax liabilities vOIzfwYG9  
  三、共同类 |*T`3@R;3  
  112 3101 衍生工具 derivative tool F%]Z yO9  
  113 3201 套期工具 arbitrage tool }x9D;%)/  
  114 3202 被套期项目 arbitrage project OpNxd]"T  
  四、所有者权益类 ~~B`\!n7  
  115 4001 实收资本 paid-up capital xpU7ZY  
  116 4002 资本公积 contributed surplus <Wwcd8d  
  117 4101 盈余公积 earned surplus Qms,kX  
  119 4103 本年利润 profit for the current year UyUz_6J  
  120 4104 利润分配 allocation of profits DD?zbN0X  
  121 4201 库存股 treasury stock WXj iKW(  
  五、成本类 e!B>M{  
  122 5001 生产成本 production cost Fmd^9K  
  123 5101 制造费用 cost of production 4pJ #fkc^  
  124 5201 劳务成本 service cost C5F=J8pY  
  125 5301 研发支出 research and development expenditures 9'5`0$,|^  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor na4^>:r~  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor j1141md 5  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor %0gcNk"=  
  六、损益类 D^30R*gV  
  129 6001 主营业务收入 main business income y"L7.B  
  130 6011 利息收入 金融共用​ interest income financial sharing )ZQ>h{}D  
  135 6051 其他业务收入 other business income ] oMtqkiR  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance y!kU0  
  137 6101 公允价值变动损益 sound value flexible loss and profit h 3`\L4b  
  138 6111 投资收益 income on investment ce UhCb  
  142 6301 营业外收入 nonrevenue receipt uE]Z,`e  
  143 6401 主营业务成本 main business cost LFskNF0X  
  144 6402 其他业务支出 other business expense !!\x]$v  
  145 6405 营业税金及附加 business tariff and annex _-R &A@  
  146 6411 利息支出 金融共用 interest expense financial sharing Ifu[L&U  
  155 6601 销售费用 marketing cost Tp[-,3L  
  156 6602 管理费用 managing cost ?s-Z3{k  
  157 6603 财务费用 financial cost ` :Bm@eN  
  158 6604 勘探费用 exploration expense t9\}!{<s  
  159 6701 资产减值损失 loss from asset devaluation c]+uj q  
  160 6711 营业外支出 nonoperating expense ;]PP +h  
  161 6801 所得税 income tax itn<c2UyA  
  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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